| Show I sruOOL FUNDS APPORTIONED Powers of State Superintendent of Public In timelier Relating Thereto Defined Coonlr ruO < 0 Fill III noport In Thu U fprUtl pI the Ie pI shs morn Attorney General Bishop submitted ° to Hon John 11 Park onlnlon superintendent an of publlo Instruction today 0n the question of tho apron tlaamnt of State district school funds il delln mhol holds that counties tiuent Mr In filing required reports at though omitted by the last npportlon entitled to he reimbursed In mere ore the amount they would have received reports been filed In time The had the matter of time for filing reports Mr holds to I rectory only The ember opinion U I as follows facts ns 1 understand them The that on Nov ember Wth the time i are the last n11uettonsntntofstCl hen J hlld cortnln counll and I Shod districts a h1 not complied i with law crutch required them to tile IhO statistiCal Ilnnnelal oed census certain reporlS In your oilier und that hy tea 01 such falluro no apportionment too ma3eto them of the fund thee on rung tna1 time ouch bd hut that since rn have been filed and the tines rrlort actors whether at the neat up lion ftnment to bo had not later that ary 10th you tttve I the right to JonUOry Jeduct from the aggregate sum then be apportioned the amount to tu uellnquent tountleaand ula l vhlcn the Irl vniW have been entitled at the lost apportIonment and the appor lion lIla rmlllndr to the several coon ties ant dllrlcl of the State na pro sided by law Section M of the Hove lue Act page 451 of the Laws of tote proII ° Tho must bo levied by the legislature legis-lature at the limo other State taxes levied n tax of three tnllls on each are one itollar of valuation of the taxable proprtY III the Stub for district school and rol purposes nOlt tIer Mmnt let1n 01 sold tx mnat be terfurmrd In I the same manner and at the come lime < as othr btato laxe are asoeserd and collected and shall be npportloi to the several school districts as pro Utd by law purunt to this proIlon tIle Legislature of tIll at section 2 page chatter 61 of the laws ot that seal lev lid a tax of three mills on the dollar dol-lar for district school pui poses It will be seen that these taxes are snoeseed aed eollctd the same other tax and hn so ollectedo 10boOtpoellueed te Itte reveral roan UJ and distrIcts 00 provIded by law By reference to section 2 of chapter 2 of the school law page lit ot the laws or Itll It will be observed that It Is I the duty of the State Buperlntemlent hn lafarstectnf the Ilmount 01 money In the hands of tha State trens tIer to apportion the soloe among th3 several counties and school districts and cities ot the first and second class Mlthln ten duos nfter receiving such notification It Is I the duty of the State auditor to notify him on the list day of Oclohr December and Mch 01 cnch J eor Tale alportlonmnt Ilut Os Jade according 10 the number 01 Imon i haloed the ages of six ant tight ceo jtldlng In earl h roar ty or city ns shown by the last school ceo sos lIt thcieof When the apportion went hall have been made and rent fled to the State nudltor by tho Stole iiiprintcndent 10 l the duty of the lormer to rorlhwlth drw htemorroot on the State trurr In fovor ot the molly lrealtler of earl count or h2 t acl wlton lod thc treasurer of each city board oedu itliu < l as the case may be for the mounts respectively thus nppor honed rrom these provisions ot the law ills I quite clear that each count or 0111 board of education Is I entitled as > a matter of rleht to Its proper share In sold fund and this right would con hour to xlt anboos forfeited on pro sided by law And tho question arises would Ibo failure to lube reports required re-quired by law us In this ease amount to a forfeiture of their right and having hav-ing been omitted from the last apportionment appor-tionment would they mw be precluded pre-cluded from being reimbursed from any fund to he hcrenlter npportlond The lnolsus 10 arotlua 2 supto are us rol low FlrtNo nplortJonrnnt shall be made to any county or city until all the ports for the jear next preced leg 00 rquhcd by Into hnye beet reo ebbed front oh oount or oil by the State cupirlntendcnt Second If any district or districts In any ounty Ituvr ralle1 to mlllntlo school for fwenTy weeks during the lenr next preceding < that In which the apportionment U I made tho number of children of school ago In euch district hall be suhstracted frau the total school population of the Slate ana from the school population ot the county In which such district or districts l dis-tricts are located before making the tpporllonment Provided Ihat when the rnllur 10 maintain school In uch olltrUt or districts tho required length of time Is I due to quarantine fire Hood or otlur like uncontrollable causes uch failure shell not affect the basis npon which the apportionment Is I mad Clenily under the second proviso a forfeiture Is I declared and in auch n case Iho district would be deprived of Is portion of the fund Under the 1W proviso there Is I no express forfeiture for-feiture declared and If one cxlits it would have to be by Implication There are no Ireumpllon In foyer 01 a eight by forfeUure antI they nr carver ivored In law Nor do we think It mae the intention of tho legislature In Moptlng this Clot proviso that It should operate as a forfeiture of lee Jht or the dlitrlct 10 ultimately par tlolpate In the apportionment of duch fnnual tax No apportionment shall IDroIYPii mode until nil the reports have horn lecelved etc tIc Intention of nJ llliiIrlIlll 11 the Legislature would crete to have here that If the county or district fIlled to file 1 Its reports by the tlmo the apportionment was made that It Jhould be excluded from the nppor Jonment and thus 1m deprived of the I JM of the money which otherwise It Would < hove received until the next fPOTllonment should take place This nooN lot in tIes nature of n penalty for Mure to file the requlicd reports 2u ore therefore advised that It will be peeler to dedofit rOm tIer nmount 01 l11uny to Ice nVlorllon at tIe neat alporllonmnt oech umo us tho delInquent 000atles nn IIItrlot uoold hove tccen entitled to and shieh tere Olnitledl frtm the last apportlon brat lroldoll they have brought lb close lore within tho Iw Iatlng to filing of reports aod thon ppl1rtlon I the rrcltbor IIInong lIce eernl tout hIre abed ltrlct nfl the Stoto accord Ihg W law |
