367 South Carolina: Requiring all school warrants to be approved by the county superintendent of education.

368 Vermont: Relating to grammar school lands.

Act 79, Feb. 27, 1909.

Providing that grammar school lands, the income of which is not already granted, shall go to school directors of town in which land is located.

Act 46, Jan. 22, 1909. (Feb. 1, 1909.)

369 Wisconsin: Amending sec. 16, chap. 459, Laws, 1907, relative to school boards and common and high schools in cities of the first class.

Relating to duties of school boards with respect to the school fund.
Chap. 369, June 10, 1909.

(b) Local (County, District, Municipal) Bonds and Indebtedness. The educational legislation of each biennium now contains in great numbers new and modified measures calculated to meet, through bond issues, the constantly growing and expanding material needs of the public schools. For the school, it is always more and ever more. Wisely to safeguard to-day by skillfully borrowing from to-morrow has become one of the principles of a sound and farsighted financial policy.

370 Alabama: Authorizing cities and towns to convey real or personal property and to make appropriations of money from city funds and issue bonds to aid in the location and in the construction of high schools and high school buildings. Act 94, p. 230, Aug. 26, 1909 (sp. sess.).

371 Alabama: Authorizing the holding of elections by municipal corporations for the purpose of obtaining authority to issue bonds for public purposes; providing for holding such elections, and authorizing the issue of bonds when a majority of the voters vote in favor of the issue of such bonds; regulating the issue, execution, sale, and security of such bonds.

Including schools.

Act 195, p. 188, Aug. 26, 1909 (sp. sess.).

372 California: Validating bonds heretofore voted and issued by joint union high school districts.

Chap. 225, Mar. 13, 1909.

373 California: Validating all bonds heretofore issued, or ordered to be issued by or on behalf of any school district, high school district, union high school district, or joint union high school district, where authority for such issuance has already been given by a vote of more than two-thirds of the electors of such district.

Chap. 230, Mar. 13, 1909.

374 California: Regulating the issue of bonds of school districts in cities of the fifth class, and school districts partly within and partly without such cities of the fifth class.

Chap. 321, Mar. 20, 1909.

375 California: Amending sec. 1880, Political Code, relative to elections for the issuance of school bonds.

Chap. 588, Apr. 14, 1909.

376 Delaware: Amending sec. 2, chap. 122, Laws, 1907, prescribing the method by which school districts may borrow money for the purpose of building and furnishing or improving and enlarging schoolhouses.

Chap. 89, Mar. 22, 1909.

D. 377 Georgia (1909): Acts, 1907, p. 944, authorizing the establishment of a system of public schools in a town, and providing for the issuance of bonds for the building and equipping of schoolhouses, is not unconstitutional on the ground that Acts, 1905, p. 425, as amended by Acts, 1906, p. 61, makes provision by general law for the laying out of counties into school districts and the levying of school taxes, and that the act of 1907 is a local act as to a matter thereby covered.-Farmer v. Town of Thomson, 65 S. E., 180.

378 Indiana: Amending sec. 1, chap. 200, Acts, 1903, and sec. 4, chap. 224, Acts, 1907, relative to the issuance of school bonds by boards of school trustees of school cities.

Chap. 41, Mar. 1, 1909.

379 Indiana: Amending secs. 1, 2, and 3, chap. 107, Acts, 1907, relative to the issuance of bonds by school trustees in cities of the second class.

Chap. 50, Mar. 3, 1909. 380 Indiana: Amending sec. 1, chap. 263, Acts, 1907, relative to the issuance of bonds by boards of trustees of school cities for the purpose of funding or refunding indebtedness.

Chap. 67, Mar. 5, 1909.

381 Indiana: Amending sec. 1, chap. 285, Laws, 1907, relative to issuance of bonds by boards of school trustees in cities of the fourth class.

Chap. 119, Mar. 6, 1909. 382 Iowa: Repealing and reenacting sec. 2820a to 2820c, inclusive, supplement to the Code, 1907, relative to the limit of indebtedness of independent school districts.

Chap. 184, Apr. 6, 1909.

383 Kansas: Repealing sec. 479, General Statutes, 1901 (sec. 1, chap. 39, Laws, 1874), sec. 519, General Statutes, 1901 (chap. 113, Laws, 1893), sec. 6264, General Statutes, 1901 (sec. 4, chap. 196, Laws, 1891), sec. 6331, General Statutes, 1901 (chap. 132, Laws, 1883), chap. 42, Laws, 1903 (sp. sess.), chap. 126, Laws, 1903, chap. 398, Laws, 1905, and chap. 128, Laws, 1907, limiting the creation of indebtedness in counties, cities, school districts, by boards of education. Chap. 62, Mar. 5, 1909.

384 Kansas: Enabling school districts to issue bonds to pay outstanding warrants. Chap. 205, Mar. 5, 1909.

385 Massachusetts: Authorizing the city of Fall River to incur indebtedness beyond the limit fixed by law, for school purposes.

Chap. 179, Mar. 18, 1909. 386 Michigan: Exempting from taxation bonds hereafter issued by any county, township, city, village, or school district within the State.

Act 88, May 13, 1909. 387 Minnesota: Authorizing cities in the State now or hereafter having a population of more than 50,000 inhabitants to issue and sell bonds for the purposes of acquiring grounds for public-school purposes and constructing public gradedschool buildings and additions to and repairs on public graded-school buildings. Authorizing bond issue of $1,000,000.

Chap. 156, Apr. 8, 1909.

388 Minnesota: Amending subsec. 4, sec. 784, Revised Laws, 1905, authorizing school districts to issue bonds for certain purposes.

Modifying provision so as to include building, rebuilding, remodeling, repairing, and furnishing schoolhouses, and installing heating, ventilating, and plumbing plants.

Chap. 261, Apr. 19, 1909.

389 Minnesota: Amending sec. 1, chap. 20, Laws, 1907, authorizing cities now or hereafter having a population of more than 50,000 inhabitants to issue and sell bonds in aid of the construction of public high school buildings, and for acquiring suitable sites and grounds therefor.

Increasing authorized bond issue from $800,000 to $1,000,000.

Chap. 360, Apr. 22, 1909.

390 * Nebraska: Repealing and reenacting with amendments sec. 11543, Cobbey's Annotated Statutes, 1907, relative to limit of tax for school building; providing for voting a tax to create a special fund for the purpose of erecting a school building. Chap. 118, Mar. 29, 1909.

391 Nevada: Amending chap. 59, Laws, 1907, relative to the issuance of school bonds by school districts.

Chap. 19, Feb. 8, 1908.

392 Nevada: Enabling school districts to issue negotiable coupon bonds for the purpose of erecting, furnishing, equipping, and maintaining buildings for industrial training, manual training, domestic science, and agriculture, or for any one or all of these purposes, and providing for the payment of the principal indebtedness and the interest thereon, and other matters properly connected therewith.

Chap. 109, Mar. 16, 1909.

393 Nevada: Amending sec. 1, chap. 59, Laws, 1907, as amended by chap. 19, Laws, 1908 (sp. sess.), relative to the issuance of bonds by school districts. Chap. 149, Mar. 22, 1909.

394 New Hampshire: Amending sec. 4, chap. 89, Public Statutes, 1901, relative to the borrowing of money by school districts.

Chap. 138, Apr. 9, 1909.

395 New Jersey: Supplementing Acts, 1903 (sp. sess.), providing for a system of free public schools.

Authorizing the issuance of bonds by school districts to pay principal and interest on indebtedness not provided for. Chap. 87, Apr. 13, 1909.

396 North Carolina: Authorizing the county boards of education of Moore and Lee counties to execute to the state board of education renewal notes for moneys borrowed for the purpose of building public schoolhouses.

Chap. 627, Mar. 6, 1909. 397 North Dakota: Legalizing certain floating indebtednesses incurred by cities, villages, and school districts under certain circumstances, and bonds issued to fund the same.

Chap. 49, Mar. 11, 1909.

D. 398 North Dakota (1908): Where a school district, at a regularly called and conducted election, votes to issue bonds and from the proceeds to build a schoolhouse, such vote is an instruction, and the district officers have no discretion as to obeying the same.-Schouweiler v. Allen, 117 N. W., 866.

399 Oklahoma: Repealing sundry sections, Statutes, 1893, and providing for the issuance of bonds by school districts for the purpose of erecting school buildings and purchasing sites.

H. B. 65, p. 551, Mar. 26, 1909.

400 Oregon: Authorizing school districts to refund indebtedness; amending sec. 1, p. 331, Laws, 1903, amending sec. 3395, Bellinger and Cotton's Annotated Codes and Statutes, relative to the sale of school bonds.

Chap. 21, Feb. 8, 1909.

401 South Carolina: Amending act 246, Acts, 1907, relative to the issuance of bonds by public school districts.

Act 57, Feb. 23, 1909.

402 South Dakota: Submitting to vote amendment to sec. 4, art. 13, constitution, relating to limit of indebtedness of counties, cities, towns, and school districts. Chap. 139,

1909. 403 Tennessee: Authorizing incorporated boards of education of public schools in cities and taxing districts of 100,000 inhabitants or over to issue bonds for certain school purposes.

Applies to Memphis. For construction, and repairs to school property.
Chap. 238, Apr. 26, 1909.

404 Tennessee: Authorizing the city of Chattanooga to issue bonds to an amount not exceeding $275,000 for the purpose of purchasing schoolhouse sites, erecting school buildings, etc., and for other purposes.

Chap. 332, Apr. 28, 1909.

405 Texas: Putting into effect the constitutional amendment adopted Nov., 1908, relating to public schools, by amending secs. 50, 57, 58, 59, 60, 61, 63, 65, 66, 76, 77, 78, 80, 81, and 154, and by adding 154a, chap. 124, Acts, 1905, relating to school districts and school funds.

Amending secs. 77, 78, 80, and 81, relating to the issuance of bonds for school purposes and the elections therefor. Chap. 12, pp. 20-21, Feb. 18, 1909.

406 Texas: Proposing amendment, art. 7, constitution, by adding sec. 3a, validating school districts lying in two or more counties, and the bonded indebtedness thereof, and authorizing the levy and collection of taxes to pay such indebted

407 Utah: Proposing an amendment to sec. 4, art. 14, constitution, relative to limit of indebtedness of counties, cities, towns, and school districts. Permitting cities of the third class and towns to incur indebtedness not to exceed eight per cent additional to that specified. H. Jt. Res. No. 6, p. 349, Mar. 10, 1909.

408 Vermont: Authorizing counties, towns, cities, villages, school districts, or fire districts to convert their bonds, promissory notes, or certificates of indebtedness into registered obligations.

Act 84, Jan. 7, 1909.

a See Parks v. West, 111 S. W., 726.

(c) Local (County, District, Municipal) Taxation for School Purposes.

The legislation of the year presents nothing of general interest or any new tendencies in the matter of local taxation. The joint resolution in Florida (416), the decision in Georgia (D. 420), the increase of the minimum town school tax in Maine (429), and the several constitutional amendments in Texas relative to local taxation may be singled out of the list of enactments otherwise of minor importance.

409 Arkansas: Providing for the formation of a special school district in Stone County, and for the segregation of taxes between whites and negroes.

Act 248, May 13, 1909. 410 California: Adding sec. 1840, Political Code, 1906, relative to the levying and collection of special district funds. Repealing secs. 1830-1839.

Chap. 49, Feb. 22, 1909. 411 California: Adding sec. 1671b to the Political Code, 1906, relative to enlarging, reconstructing, or replacing county secondary schools or increasing the capacity and accommodations thereof, and the levying of a special tax for such purposes. Chap. 188, Mar. 11, 1909. 412 Delaware: Exempting certain lands and tenements of incorporated fraternities, established in connection with any college in the State from taxation for municipal purposes. Chap. 37, Apr. 5, 1909.

413 Delaware: Exempting certain lands and tenements of incorporated fraternities, established in connection with any college in the State, from taxation for county purposes.

Chap. 38, Apr. 5, 1909.

414 Delaware: Amending sec. 18, chap. 67, Laws, 1898 (sp. sess.), relative to taxation for public schools.

Providing for assessment and taxation for school purposes of real and personal property owned by associations and corporations. Chap. 82, Mar. 1, 1909.

415 Delaware: Amending sec. 11, chap. 92, Laws, 1905, as amended by chap. 125, Laws, 1907, relative to the organization and control of the public schools of the city of Wilmington.

Modifying limit of proportion of expenditures for school purposes.
Chap. 104, Apr. 15, 1909.

416 Florida: "Whereas, There are in the State of Florida thousands of male persons above the age of twenty-one years who enjoy all the protection and benefits under the laws of Florida, including a free school education for their children and the use of our public roads, and who do not pay one cent of taxes for the maintenance of said roads and schools or for other purposes; therefore,

"Be it resolved by the House of Representatives, the Senate concurring: That a Committee be appointed to consist of three on the part of the House and two on the part of the Senate, whose duty it shall be to investigate said existing conditions and to report to this House, by bill or otherwise, the proper legislation to remedy the conditions hereinabove outlined."

H. Con. Res. No. 8, p. 685,

1909.

417 Florida: Requiring tax assessors to furnish to the boards of public instruction of their respective counties a list showing the total amount of special district taxes assessed in the several special school districts.

Chap. 5962 (No. 93), June 4, 1909.