CHAPTER 57. (House Bill No. 401.) AN ACT to amend and re-enact section twenty-one of chapter twenty-seven of the acts of one thousand nine hundred and eight, relating to school levies. [Passed February 25, 1915. In effect ninety days from passage. Became a law without the Governor's approval.] SEC. 21. If a majority of ballots cast have SEC. timate and levy or approve the same, and order to be entered to levy, and amount to continue school for six months or longer under certain conditions; limitations of levy; provision as to duty of state superintendent in case maximum levy is not sufficient; requisition authorized by state superintendent or auditor for supplementary building fund; balance not expended to revert to general fund; additional levy authorized in incorporated city or town; additional levy authorized under certain conditions, and a levy of not to exceed ten cents for support of high school. Inconsistent acts repealed. Be it enacted by the Legislature of West Virginia: That section twenty-one of chapter twenty-seven of the acts of one thousand nine hundred and eight, relating to school levies, be amended and re-enacted so as to read as follows: Section 21. If a majority of the ballots cast upon the ques2 tion of laying a levy in the district or independent district have 3 written or printed thereon "For school levy", it shall be the duty 4 of the board of education of such district or independent dis5 trict at a meeting to be held on the second Tuesday in August, 6 to ascertain the condition of the fiscal affairs of the district, and 7 make up an itemized statement thereof, which shall set forth in 8 detail: 9 (a) The separate amounts due the building fund and 10 teachers' fund of the district, and the amounts that will become 11 due thereto and collectible during the current fiscal year, from 12 every source, including the amount to be received from the get13 eral school fund, but excepting the amount that will be produced 14 by the levy of taxes to be made for the year; 15 (b) The debts and demands owed by the district, and the 16 debts and demands that will become due and payable during the 17 current fiscal year, including interest on any indebtedness, 18 funded or bonded or otherwise, distinguishing between those pay19 able out of the building fund and those payable out of the teach20 ers' fund; 21 (c) All other expenditures, under the several heads of ex22 penditures, to be made and payable out of the funds of the dis23 trict for the current fiscal year, distinguishing between those pay24 able out of the building fund and those payable out of the teach25 ers' fund, and including the cost of collection of taxes and other 26 claims, with proper allowances for delinquent taxes and contin27 gencies. Said statement shall also set forth the separate amounts 28 necessary to be raised for each of said funds by the levy of taxes. 29 for the current fiscal year, and the proposed rates of levy of 30 taxes, in cents on each one hundred dollars of assessed value, 31 on the taxable property of the district for each of said funds; 32 and also the aggregate of the taxable property of the district, 33 stating separately the assessed value of personal property, of real 34 estate, and of the property assessed by the board of public works. 35 A copy of such statement duly certified by the secretary of the 36 board shall before the next meeting of the board be printed once 37 in two newspapers of opposite politics in the county, if there be 38 two such newspapers of general circulation in the county. The 39 session shall then stand adjourned until the fourth Tuesday in 40 August, at which time it shall convene; and it shall then be the 41 duty of said board to hear and consider any objections made oral42 ly or in writing, by the prosecuting attorney, by the state tax 43 commissioner or his representative, or by any taxpayer of the 44 county to said estimate and proposed levy, or any item thereof. 45 It shall be the duty of the board to enter an order of record 46 showing the objections so made, setting forth the reasons and 47 grounds for such objections. But the failure of any officer or 48 taxpayer to offer objection as herein provided shall not preclude 49 him from pursuing any legal remedy necessary to correct any 50 levy laid by said board. After said objections have been made 51 and heard, the board shall thereupon reconsider the proposed 52 original estimate and proposed rate of levy; and if the objec53 tions thereto or any part thereof appear to be well taken, the 54 board shall correct the same accordingly and it shall thereupon 55 be approved and when approved shall, with the order approving 56 it, be entered by the secretary in the record book of proceedings. 57 The board shall thereupon levy as many cents on each one hun 58 dred dollars of the assessed valuation of the property of the dis59 trict, according to the last assessment thereof, as will produce 60 the amount shown by the said statement necessary to be raised 61 for the building fund, and levy in like manner the amount nec62 essary, after deducting the sum receivable from the general school 63 fund, for the teachers' fund to continue the schools in such dis64 trict for the term of six months or for a longer term where such 65 may be established by or according to law; provided, first, that 66 the levy for the building fund shall not exceed fifteen cents on 67 each one hundred dollars of said valuation, nor exceed thirty 68 cents on cach hundred dollars of said valuation for the teachers' 69 fund; provided, second, that if said maximum levies hereinbefore 70 authorized, shall not produce sufficient money, with the other sour71 ces of revenue, including any balance to the credit thereof in the 72 hands of the treasurer, and the amount of general school fund 73 apportioned to the district, to pay the salaries of the necessary 74 number of teachers at the minimum rate of salary fixed by law 75 for the schools of the district for the term of six months, it 76 shall be the duty of the state superintendent of free schools to 77 deposit with the treasurer of the board of education to the credit 78 of the teachers' fund a sufficient amount to make up said de79 ficiency, and the said state superintendent of free schools is au80 thorized to withhold from the distribution made on the per cap81 ita basis, a sufficient amount of the general school fund not to 82 exceed in any one year seventy-five thousand dollars for 83 this purpose; provided, third, that in any magisterial or in84 dependent district of the state a levy of fifteen cents on the one 85 hundred dollars for the building fund is not sufficient to meet 86 all the outlay for necessary expenses for the school year properly 87 chargeable to the building fund, such as repairs, fuel, janitor 88 service and institute per diem, and not including the purchase 89 of land or the erection of new buildings, then it shall be the duty 90 of the state superintendent to make requisition upon the auditor 91 for a sufficient sum out of the general school fund, not exceeding 92 fifteen thousand dollars in any one year, for the purpose of sup93 plementing the building fund of districts entitled to such as94 sistance. The state superintendent before making requisition or 95 the auditor for the supplementary aid herein provided for, for 96 the teachers' and the building fund, shall inform himself of the 97 conditions existing in such districts as seek aid and shall require 98 a financial statement and affidavits concerning the same from all 99 boards of education asking for help. Any balance of the gen100 eral school fund withheld from the per capita distribution for 101 such districts, as aforesaid, in any year, shall revert to said fund 102 at the close of the year; provided, fourth, that in any district 103 or independent district which contains an incorporated city or 104 town where a graded or high school is maintained, which is 105 continued for a longer period than six months, the board of 106 education shall have authority to lay a levy in addition to the 107 levies above specified sufficient for all purposes to conduct the 108 schools of said city or town for the term fixed; provided, fifth, 109 that in any other district where all the sources of revenue here110 inbefore provided for including the apportionment to the dis111 trict of the general school fund and of the amount withheld 112 from the general school fund by the state superintendent as 113 supplementary aid to districts will not provide for minimum 114 salaries to a sufficient number of teachers to teach all the schools 115 in the district for the minimum term of six months, it shall be 116 the duty of the board of education to lay an additional levy not 117 to exceed five cents on each one hundred dollars of the assessed 118 valuation to make up such deficiency in the teachers' fund; pro119 vided, sixth, that if the board of education of any district, or 119-a independent district, maintains a lawfully established high 120 school, or maintains such high school in connection with one 121 or more other districts, the board of such district, or boards of 122 districts where the high school is jointly maintained, may levy 123 for the support of said high school, in any one year, not to ex124 ceed. ten cents on each one hundred dollars valuation of 125 the property of the district, or districts. 126 All acts and parts of acts inconsistent with this act are 127 hereby repealed. CHAPTER 58. (House Bill No. 158.) AN ACT to amend and re-enact sections eleven and sixty-eight of chapter twenty-seven of the acts of one thousand nine hundred and eight, extra session, relating to education. [Passed February 12, 1915. In effect ninety days from passage. Approved by the Governor February 20, 1915.] SEC. 11. Board of education to have general SEC. 68. when school youth may be aided in reaching school houses and how. Boards of education have authority to consolidate two or more subdistricts, and establish graded school, and, if necessary, provide transportation; exceptions; contracts for transportation are to be let to lowest responsible bidder under certain rules. Inconsistent acts repealed. Be it enacted by the Legislature of West Virginia: That sections eleven and sixty-eight of chapter twenty-seven of the acts of one thousand nine hundred and eight, extra session, relating to education, be amended and re-enacted so as to read as follows: Have General Control of Schools; May Change Sub-district Lines. Section 11. The board of education shall have general con2 trol and supervision of the schools and school interests of their 3 district, except as herein otherwise provided; and they shall deter4 mine the number and location of the schools to be taught; establish 5 graded schools, when necessary, and, as hereinafter provided, estab6 lish high schools, if necessary, change the boundaries of their sub7 districts, and increase and diminish the number thereof, having 8 due regard to the school houses already built, or sites procured, 9 assigning, if practicable, to each sub-district not less than forty 10 youths between the ages of six and twenty-one years; and shall 11 define and enter of record in their minute book the boundaries of 12 the several districts and sub-districts; provided, that no school 13 shall be maintained in any district for fewer than ten pupils in 14 regular attendance, and the board of education shall, at their first 15 annual meeting to be held on the first Monday of July, ascertain 16 from official records what school or schools, if any, in their district, 17 had an average daily attendance during the school term next pre18 ceding of less than ten pupils and they shall thereupon, or as soon 19 thereafter as may be, declare any such school or schools closed, 20 and they shall enter such action as a matter of record in the minutes 21 of the secretary; and, provided, that, if during any school term, 22 any school falls below an average of ten in daily attendance for 23 two successive months said board shall close such school and the 24 teacher thereof shall receive no further salary as teacher of such 25 school; and, provided, that the pupils of any school, which shall |