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r suits the county superintendent and the township treasurer shall be ompetent witnesses. The money so recovered, when collected, shall e paid to the county superintendent for the benefit of the township, to eplace the money taken as aforesaid.

§ 14. Upon receipt of the amount due the county from the State school fund the county superintendent shall apportion same together with other funds held for distribution, to the townships and parts of townships in his county in which schools have been maintained as provided by law, in the manner prescribed by paragraph (e) of section 211 of this Act for the distribution of the State school fund among the counties, and shall pay the distributive share belonging to each township and fractional township to the respective township treasurer or other authorized persons, annually; provided, however, that no part of the State or other school fund shall be paid to any township treasurer or other person authorized to receive it unless such treasurer shall have filed his bond, or if re-elected, shall have renewed his bond and filed the same are required by law. Funds apportioned for the benefit of a school district in which the school houses do not comply with the minimum requirements for the health and safety of the pupils as set forth by the Superintendent of Public Instruction shall be withheld by the county superintendent until the board of directors or trustees of schools comply with such requirements. Failure to comply with these requirements within a period of two years shall constitute a forfeiture of all rights to such funds withheld and the part thereof received by the county superintendent from the State for the benefit of such district shall revert to the State school fund.

§ 35. At the regular semi-annual meetings on the first Mondays of April and October, the trustees shall ascertain the amount of funds subject to distribution and shall appropriate and distribute the same as required by this section and not otherwise. All valid claims shall be paid before distribution in the manner following: 1st. The compensation of the treasurers

2nd. The cost of publishing the annual statement

3rd. The cost of a record book, if any

4th. The cost of dividing school lands and making plats. The balance shall be apportioned and distributed to the districts. and parts of districts in the township in which schools have been kept as required by law, during the preceding year ending June 30, in the manner prescribed by paragraph (e) of section 211 of this Act for the distribution of the State school fund among the counties. The funds so distributed shall be credited to the respective districts and parts of districts.

When the board of trustees has had notice from the county superintendent of schools that a district has not kept school as required by law the part of the distributive funds apportioned to such district shall be withheld until the county superintendent has. given notice in writing that the requirements of the law have been complied with. The amount withheld shall then be placed to the credit of such districts.

§ 211. On the first Monday in January annually, the Auditor of Public Accounts shall apportion the common school fund in the manner following:

(a) There shall be set aside annually by the Auditor from the common school fund of the State and paid into the State treasury for the maintenance and administration of the Illinois State teachers' pension and retirement fund an amount sufficient to meet all the demands made upon said pension and retirement fund, in accordance with the provisions of an Act entitled: "An Act in relation to an Illinois State teachers' pension and retirement fund," approved May 27, 1915, which amount until otherwise provided by law, shall be equal to 2/15 of one mill upon each dollar of the assessed valuation of all taxable property of the State exclusive of cities and school districts not coming under the provisions of the State Teachers' Pension and Retirement Fund Act, provided that that portion of the common school fund apportioned to cities or school districts not coming under the provisions of said Act shall not be diminished or affected by the provisions of this section. The Auditor shall draw his warrants quarterly upon the State Treasurer for payments from the Illinois State teachers' pension and retirement fund, upon the presentation of proper vouchers as provided by law.

(b) There shall be set aside by the Auditor and paid by him to the State Treasurer annually from the common school fund an amount equal to 2/15 of one mill upon each dollar of the assessed valuation of all taxable property of the State within any city and school district coming under the provisions of an Act entitled: "An Act to enable any board of school inspectors or any body or board of officials which governs or has charge of the affairs of any school district having a population of not fewer than (10,000) ten thousand and not more than one hundred thousand (100,000) inhabitants, and governed by special Acts of the General Assembly of this State and in such other district as may hereafter be ascertained by any special or general census to have such population and which school districts are. also governed by like special Acts to establish and maintain a teachers' pension and retirement fund", approved June 27, 1913, as amended. The moneys set aside as provided in this sub-division shall be taken only from that part of the common school fund which under the law would otherwise be distributable to the counties wherein a teachers' pension fund is or may be established under the above named Act of June 27, 1913, and the Auditor shall draw his warrants upon the State Treasurer proportionately for the respective cities and school districts payable to the treasurer of the board of school inspectors and to all other boards of directors, boards of education and boards of school inspectors in such cities or districts in accordance with the provisions of the Act above named, who shall credit such sum so paid to him or them to the teachers' pension and retirement fund under the provisions of said Act of June 27, 1913.

(c) There shall be set aside by the Auditor annually and paid into the State treasury the aggregate of all amounts payable from the State school fund as and for compensation for county superintend

ents of schools, as provided in an Act entitled: "An Act concerning fees and salaries and to classify the several counties of this State with reference thereto," approved March 29, 1872, as amended, and the Auditor shall draw his warrants upon the State Treasurer quarterly for the payment to the several county superintendents of their compensation as fixed by law.

(d) When any State institution is located in a school district having fewer than one thousand inhabitants, and the State owns oneeight or more of the total land area of such district, and pupils who are members of families employed in said institution, attend the public school in said district there shall be set aside by the Auditor annually and paid into the State treasury the sum hereinafter named, and the Auditor shall draw his warrant upon the State Treasurer for the payment of said sum to the board of directors of said school district. Said amount shall equal the sum which said land owned by the State would be required to pay in taxes, if privately owned, based upon the tax rate for school purposes in said district, computing the value per acre at the average value per acre of the equalized assessed value of all the land assessed in said district; and provided further, that when the State acquires or has heretofore acquired by condemnation, or property subject to condemnation, any improvement, switch tracks, and rolling stock in connection therewith, the equalized value of which at the time of acquisition by the State is $15,000.00 or in excess thereof, there shall be added to said sum so computed an additional sum which said improvements, switch tracks and rolling stock connected therewith, would be required to pay in taxes, if privately owned, based upon the tax rate for school purposes in said district; and if said improvements, switch tracks and rolling stock should decrease in value or become valueless, such facts shall be determined in the usual manner of assessment of property for tax purposes. Provided, that annually on or before the first Monday in December of each year, the president and secretary of said board of directors of said district shall certify to the Auditor of Public Accounts the following matters:

A. The name of the State institution.

B. The total land area of said district in acres.

C. The total ownership of the land of the State in acres.

D. The total equalized assessed value of all the land in said. district.

E. The rate of tax levy for said district for said year.

F. The number of pupils who are members of families employed in said State institution.

G. The assessed equalized value of improvements, switch tracks, or rolling stock.

(e) There shall be apportioned to each county annually, for the benefit of the several school districts therein, amounts to be determined as hereinafter provided, and the Auditor shall issue an order upon the county collector to pay to the county superintendent of schools the amount of such order out of the funds collected by him, not otherwise appropriated by law, and take the county superintendent's receipt therefor. In case the money available in such common school fund

for this purpose is greater or less than the amount required under the provisions of this Act, the apportionment to each county shall be proportionately increased or reduced.

The amounts to be apportioned shall be determined for each county by school districts as follows:

First: The teacher-school-day, which shall constitute one basis for apportionment, shall consist of class sessions of not less than four clock hours class time work per day, conducted by a full time elementary teacher with not less than five pupils between the ages of six and twenty-one years in a school grade not lower than the first grade nor higher than the eighth grade. Days during which schools are not in session, because of an act of God or upon the order of the board of health or other proper authority other than the board of directors or board of education, shall be deemed school days and shall be included in determining the number of teacher-school-days.

A sum of 70c shall be apportioned to each county for each teacher-school-day or major fraction thereof. In addition thereto the following apportionment shall be made to the counties:

(1) The sum of $2.00 for each teacher-school-day in school districts of the county having an assessed valuation of property, per ful! time elementary teacher, of $25,000.00 or less.

(2) The sum of $1.50 for each teacher-school-day in school districts of the county having an assessed valuation of property, per full time elementary teacher, of more than $25,000.00 and up to and including $30,000.00.

(3) The sum of $1.00 for each teacher-school-day in school districts of the county having an assessed valuation of property per full time elementary teacher, of more than $30,000.00 and up to and including $35,000.00.

(4) The sum of 50c for each teacher-school-day in school districts of the county having a valuation of property, per full time elementary teacher, of more than $35,000.00 and up to and including $40,000.00.

If in any year a school district does not levy the maximum rate allowed by law (without referendum) for educational purposes, no apportionment on the teacher-school-day basis under the provisions of paragraphs (1), (2), (3) and (4) above, shall be made to the county for the benefit of such district for that year.

Second: There shall also be apportioned to each county, for each elementary teacher, supervising principal, supervisor of elementary academic subjects or teacher or supervisor of special elementary subjects regularly employed by a school district of the county for full time work in grades, one to eight inclusive, and for teachers or supervisors of special elementary subjects regularly employed by a school district of the county for part time work in grades, one to eight inclusive, in proportion to the time employed, amounts, based upon training beyond the twelfth grade in a recognized high school as follows:

(1) For each teacher who has had at least eighteen weeks of normal school training, or its equivalent, 50c per week for each week not exceeding thirty-six weeks that such teacher is employed.

(2) For each teacher who has had at least thirty-six weeks of normal school training, or its equivalent, $1.00 per week for each week not exceeding thirty-six weeks that such teacher is employed.

(3) For each teacher who has been graduated from a two-year course, in a State normal school, or its equivalent, $2.50 per week for each week not exceeding thirty-six weeks that such teacher is employed.

Training substituted as an equivalent for normal school training shall be determined and classified by the State examining board for teachers certificates which shall furnish a statement of such classification to the county superintendent. Upon satisfactory written evidence the county superintendent may in his classification of teacher-training use each forty (40) months of experience acquired before this Act is in force as an equivalent for eighteen (18) weeks normal school training.

Third: There shall also be apportioned to each county a sum of 12c per day for each days attendance of each pupil between the ages of six and twenty-one, enrolled in grades, one to eight inclusive. A pupil day shall be one full day or major portion thereof that the pupil is in actual attendance. Days during which schools are not in session, because of an act of God, or upon the order of the board of health, or any other proper authority other than that of the board of directors or board of education, shall be deemed school days. Each pupil enrolled at the time of such forced intermission shall be counted as present during the time such order is in force.

Fourth: There shall also be apportioned to each county for each normal school graduate, who teaches nine school months in a one-room elementary school district, a sum of $100.

In case a school district lies in more than one county or in more than one township of a county the total amount of funds to be apportioned for the benefit of such school district shall be apportioned to the county or township as the case may be in which the school buildings thereof are situated.

§ 211-a. Data upon which distribution of the common school funds shall be made, shall be taken from statistics pertaining solely to the school year next preceding July 1st.

Thirty days before the close of each school year the superintendent, principal or teacher in charge of each school shall submit in duplicate to the county superintendent of schools the names of the several teachers employed in the district and their training classification as provided in this Act. The county superintendent of schools shall compare said lists with the lists certified to him by the proper certificating authorities and shall return within ten days after receipt the duplicate together with its corrections to the superintendent, principal, or teacher making the report, who shall compile the school district budget upon the information therein contained.

The board of education or the board of directors of each school district shall prepare and certify to the county superintendent not later than July 15th of each year its school district budget on blanks to be

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