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Proviso.

Directors shall furnish informa

the treasurer. No school order shall be authorized by the board, or signed by the president or secretary of any board of school directors, unless there are sufficient funds in the treasury of the district to pay the same, and no school order shall be made payable at any time in the future, or draw interest. A separate school order shall be drawn for each account or payment: Provided, That the monthly payroll of teachers, janitors, or other employees may be included in one or more orders, which may be made payable to the order of such person or persons, and distributed in such manner as the board of school directors in any school district may determine.

Section 512. The board of school directors of every fire school district in this Commonwealth shall annually, tion to new board. through its proper officers, furnish to the incoming board of school directors all necessary information and such detailed statements as may be needed by it to provide for the annual tax levy and to prepare the annual estimate of expenditures.

Section 513. The amount of funds in any annual Transfer of funds. estimate made by any school district in this Commonwealth, at or before the time of levying the school taxes, which is set apart or appropriated to any particular item of expenditure, shall not be used for any other purpose or transferred, except by resolution of the board of school directors, receiving the affirmative vote of two-thirds of the members thereof.

Section 514. If any judgment is obtained against Collectie any school district in this Commonwealth, and the judgment. same is not paid as required, then, in such case, the same may be collected as follows and not otherwise:

The plaintiff in any such judgment shall petition the plaintiff shall court of common pleas in which such judgment was ob- petition Court. tained, or in which any transcript of a judgment obtained against any school district before any magis.. trate, alderman, or justice of the peace, is filed, whereupon the said court shall issue a writ in the nature of a mandamus execution, directed to the directors and Mand treasurer of the school district against which such Court. judgment was obtained, commanding them to pay the amount of such judgment, together with interest and costs, out of any unappropriated funds of such school district, and in case there be no unappropriated funds of such school district, then out of the first funds that shall be received by said school district, and the said court may enforce obedience to such writ by attachment on proper cause being shown.

Section 515. While proceedings are pending in court for the changing of any boundary lines of any city, in- aro pending in corporated town, borough, or township, or the crea- ary lines. tion of any new city, borough, or township, the board of school directors in every school district to be affected by such change of boundary lines, or creation of a new

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Illegal payments.

Directors liable for illegal pay. ments.

Sinking-fund.

municipality, shall not levy or assess any school tax or incur any debts for the purpose of purchasing ground or building, or enlarging a school building: Provided, That this section shall not prevent the levy. ing and collecting of the necessary taxes, or the incurring of an indebtedness, in order to rebuild a school building recently injured or destroyed, or in order to pay any debts previously incurred.

Section 516. The board of school directors in every school district in this Commonwealth shall have the right to use and pay out, in the manner herein provided, any funds of the district for any and all of the purposes herein provided, subject to all the provisions of this act. The use or payment of any public school funds of any school district in this Commonwealth, in any manner or for any purpose not provided in this act, shall be illegal.

Section 517. Any school director voting for, or any officer approving, a school order for the payment of school funds for any other purpose, or drawn in any other manner, than that provided in this act, shall, together with the surety or sureties on his bond, in addition to the penalty herein provided, be individually liable to the district for the amount thereof.

SINKING-FUND. Section 518. Any school district in this common. wealth established by this act, which assumed, and is hereby required to pay, any school indebtedness existing at the time of the approval of this act, may establish a sinking-fund for the purpose of liquidating the same.

Section 519. The sinking-fund in any school district establishing the same shall be under the supervision of a sinking-fund committee, composed of the president, treasurer, and one additional member of the board of school directors to be designated by it. All the funds appropriated to such sinking-fund shall be deposited in such designated depository as offers the best rate of interest, security, and safety; which funds shall be kept in a special account, and shall be used only to liquidate the school indebtedness existing at the time of the approval of this act, and interest thereon, and are to be paid out by the district on school orders which shall first be approved by a majority of the members of the sinking-fund committee.

Section 520. The board of school directors in any school district establishing a sinking-fund shall, upon the recommendation of the sinking-fund committee, in: vest any money of the sinking-fund in any proper bonds issued by the United States, the State of Pennsylvania, or by any county, city, borough, township, or school district in this Commonwealth, or in any bonds in which savings banks of Pennsylvania are authorized by law to invest their deposits, and not otherwise,

Committee.

Depository.

Investment of money.

ing fund.

Total tax levy.

Property assessed for school tax.

Section 521. All bonds purchased by any school Custody of bonds. district with its sinking-fund shall be, until disposed of by the board, in the joint custody of the sinking-fund committee and the board of school directors.

Section 522. The custody of any sinking-fund Transfer of sinkcreated by and existing in any school district for the liquidation of school loans at the time this act takes effect, which was established to pay any indebtedness incurred for school purposes, shall be transferred to the sinking-fund committee herein provided.

FIRST CLASS SCHOOL DISTRICTS. Section 523. In all school districts of the first class Fiscal year. in this Commonwealth the fiscal year shall begin on the first day of January in each year. Section 524. In all school districts of the first classe

Levy of taxes. the school taxes for the following fiscal year shall be levied annually, by the board of school directors thereof, on or after the second Monday of November and before the first Monday of December following.

The total annual school tax levy, made in any one year by any school district of the first class, shall not be less than five nor more than six mills on the dollar of the total assessment of all property assessed and certified for taxation therein.

Section 525. In all school districts of the first class p in this Commonwealth, the school taxes shall be levied for school tax. and assessed upon the same property as that upon which the municipal taxes of the municipality comprising such school district of the first class are levied and assessed.

Section 526. In order to enable the boards of school directors in all school districts of the first class to levy

sessment to be the necessary school taxes for each school year, there

made annually. shall be certified to the board in each district of the first class, annually, before the first day of November of each year, by the board or bureau of assessors, board of revision of taxes, or other proper authorities in municipalities comprising school districts of the first class, an estimated statement of the total assessment of all real estate and property taxable for municipal purposes, for the ensuing year, all of which real estate and property is hereby made taxable for school purposes in each school district of the first class.

Section 527. Upon any school taxes being levied by Amount of the board of school directors in any school district of shall be certified the first class, the amount of such levy shall forthwith authorities. be properly certified, under the seal of the district, attested by the president and secretary of the board, to the board or bureau of assessors, board of revision of taxes, or other proper authority, authorized to prepare the tax duplicates, to be entered thereon, and by said authority properly certified to the receiver of taxes, city treasurer, or other proper authority collecting the

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municipal taxes in said district, which school taxes shall then be collected as herein provided, at the same time, in the same manner, and with like authority, and subject to the same discounts and penalties as other taxes are therein collected.

Section 528. Every receiver of taxes, city treasurer, or other authority in a school district of the first class, who is by the provisions of this act authorized to collect or receive the school taxes therein, shall before entering upon the duties of his office as collector or receiver of school taxes furnish to the school district a bond, in such amount and with such surety or sureties as the board of school directors may approve, conditioned upon the faithful performance of his duty in the office of such collector or receiver, the cost of which bond shall be paid by the said school district.

Every such treasurer or receiver of school taxes shall be paid such compensation as the board of school directors in the district may determine, and in addition to his salary be furnished by the school district with the necessary stationery and books required by him in the performance of his duties as treasurer or receiver of school taxes; and said board of school directors may also appoint, annually, such clerks as it may deem necessary to assist the said receiver of taxes.

In case any receiver of taxes, or city treasurer elected as receiver of taxes or as a school treasurer in a school district of the first class, shall refuse or neglect to furnish a proper bond as herein provided, after his election, then, in that case, the board of school directors in the said district may elect any other proper person as receiver of said school taxes or school treasurer.

Section 529. In every school district of the first class the receiver of taxes, city treasurer, or other proper authority collecting or receiving the school taxes as herein provided, shall, at the end of each month, report to the board of school directors, and to the school controller, the total amount of school taxes collected during the month, setting forth the years for which collected. He shall pay the same when and as collected to the school treasurer, aud shall file with the school controller a duplicate receipt therefor, and shall at the end of each month also report the total amount collected during the current fiscal year, and the unexonerated balance remaining uncollected on the tax duplicate for each year in such district.

Section 530. The receiver of taxes, city treasurer, or other proper authority collecting or receiving school taxes in any school district of the first class in this Commonwealth, shall, annually, on the first Monday of February each year, settle his accounts for the school taxes for the preceding fiscal year, and shall at the same time furnish the board of school directors with a statement of the total amount of school taxes standing unpaid upon the tax duplicates.

Shall make report monthly.

Shall make an. nual settlement,

be lieng.

Section 531. In all school districts of the first class Unpaid taxes shall in this Commonwealth, all unpaid school taxes assessed upon any real property shall be liens thereon, in like way and manner, and subject to like provisions and restrictions, as exist and shall exist in the cases of all other taxes assessed in this Commonwealth; such taxes and liens shall be filed, enforced, and col. lected by the receiver of taxes, treasurer, or other proper authority, in the manner and under and in accordance with the provisions which are and shall be applicable in the cases of other taxes assessed in this Commonwealth.

Section 532. The board of school directors of each Annual estimate school district of the first class shall, annually, at or of funds required. before the time of levying the annual school taxes, prepare an approximate estimate of the amount of funds that will be required by the school district in its several departments for the following fiscal year. Such annual estimate shall be apportioned to the several classes of expenditures of the district as the board of school directors thereof may determine. The total amount of such estimate shall not exceed the amount of funds, including the proposed annual tax levy and State appropriation, available for school purposes in the district. Section 533. In all school districts of the first class,

Orders. each school order shall state on its face the particular item of the annual school estimate upon which it is drawn.

Section 534. In each school district of the first class, the annual estimate of the funds for each cur- shall be certified. rent fiscal school year, as made by the board of school directors at or before the time of levying the annual school taxes, shall be properly certified to the school controller of the district by the secretary of the board.

Section 535. The total indebtedness incurred or created by any school district of the first class, includ- limited. ing any indebtedness assumed by it at the time of the approval of this act, shall not exceed two (2) per centum upon the total assessed value of the taxable property in such school district.

Annual estimate

Indebtedness

SECOND, THIRD AND FOURTH CLASS SCHOOL

DISTRICTS. Section 536. In all school districts of the second, Plecal , third, and fourth class in this Commonwealth, the fiscal year shall begin on the first Monday of July each year.

Section 537. In all school districts of the second, third, and fourth class, all school taxes shall be levied of taxes. and assessed by the board of school directors therein, during the month of April or May each year, for the ensuing fiscal year; and in school districts of the

Assessinent

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