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back of the warrant, and transmit the same to the Superintendent of Public Instruction, and finally to be governed by his instructions. But if the warrant be manifestly in accordance with the provisions of law the treasurer shall pay it.

148. For the pay of public free school teachers, of the clerks of boards of district school trustees, the cost of providing school houses, and the appurtenances thereto, and the repairs thereof, school furniture and appliances, necessary text-books for children attending the public free schools, in cases where the parent or guardian is unable, by reason of poverty, to furnish them, and any other expense attending the public free school system, so far as the same is under the control or at the charge of the school district or its officers, it shall be necessary first to obtain from the board of school trustees, of the district concerned, an order approving the claim, and directing it to be paid, which shall be duly recorded in the proceedings of the said board; whereupon a warrant in writing shall be drawn, signed by the chairman of the said board, and countersigned by the clerk thereof, payable to the order of the person entitled to receive such money, and stating on its face the purpose or service for which it is to be paid, and that such warrant is drawn in pursuance of an order of the board.

TREASURER'S ACCOUNTS, HOW RENDERED AND EXAMINED.

149. The treasurer of each county shall once a year, or oftener if required, render to the county superintendent an account of all receipts and disbursements of school moneys which have passed through his hands during the year, and exhibit his vouchers for disbursements; and the county superintendent, having examined the said accounts and vouchers, shall transmit the account to the Superintendent of Public Instruction, and report whether the vouchers are satisfactory.

REPORT OF THE COUNTY TREASURER, WHEN TO BE MADE, WHAT TO CONTAIN.

Reports of clerks of district boards; delinquencies of officers, how noted.

150. It shall be the duty of the treasurer of the county to furnish for the use of the county board, at its annual meeting August 1-15 of each year, a full report, together with his vouchers and other official papers, which contain all accounts, evidences of payments, and other transactions pertaining to the receipt and disbursement of funds for public free school purposes during the year next preceding; and in like manner it shall be the duty of the clerks of all the district boards to lay before the county board at the annual meeting their official record and account books, vouchers, contracts, deeds, and all other official books and papers pertaining to the school business of the year just closed. Upon the examination of these records, accounts and other papers, should there appear to have been any delinquency or irregularity in the acts of any treasurer, district board of trustees, or of any officer or member thereof, it shall be the duty of the county school board to make a minute of the facts upon its records, and to take such other action as the case or cases may require.

FINES FOR NEGLECT OF DUTY BY THESE OFFICERS; DUTY OF COUNTY SUPERINTENDENT.

Who may remit fines.

151. Should any county treasurer, or clerk of any district school board, fail to produce and lay before the county board his books and papers, as required in the preceding section, it shall be the duty of the clerk of the county board to enter upon the minutes of that meeting a fine of five dollars against every such delinquent treasurer or clerk, which amount shall be deducted from the pay or percentage of such officer. Moreover, it shall be the duty of the county superintendent, before sending his annual report to the Superintendent of Public Instruction, to visit and examine the books and papers of every such delinquent officer, and to make a special report thereon in connection with his annual report. It is hereby provided that the county board shall have power to remit the fine of five dollars on the presentation of good and sufficient reasons for so doing.

SETTLEMENT OF OFFICERS' ACCOUNTS; LEGAL PROCEEDINGS AGAINST THEM.

152. The county school board shall have power, and it is hereby expressly made the duty of said board, in the event of any delinquency or irregularity in the acts of any treasurer, district board of trustees, or of any officer or member thereof, to take such steps and institute such legal proceedings as may be necessary and proper in order to secure a complete settlement of the accounts of such treasurer, board of trustees, or officer or member thereof, and a full and clear exhibit of the transactions of said officer or board in connection with the receipts and disbursements of any funds for public school purposes, and to compel the payment over of any balance that may be in the hands of such treasurer, board of trustees, or officer or member thereof. The county school board shall have power, and it shall be the duty of said board to take such steps and institute such legal proceedings as may be necessary and proper to secure a complete settlement of the accounts of any trustees to whom any funds or other property for the purposes of common school education shall have been entrusted, and to secure a full and proper administration of the said trusts; and to this end they may apply to the courts for the removal, for good cause shown, of the old trustees, and for the appointment of new trustees, either in place of those so removed, or to fill vacancies, and to institute such suits or action as may be necessary to compel the payment over of any balances in the hands of the old trustees so removed, or to correct any defect or irregularity whatever in the administration of such trust fund or other property. It is hereby made the duty of the attorney for the commonwealth to act as attorney for the said county school board, and to institute such legal proceedings as the said board may think proper and necessary.

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A. H. ANDREWS & CO.. Manuf'rs of School Furniture & Supplies,

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