diplomas, elected by the Board of Education and holding office for two years. 1789. The School Superintendent of the city is Chairman. Chairman of the City Board of Examination. 1790. The Board must meet at such times and Meetings. places as the Chairman may direct. 1791. The Board has power to grant: 1. Certificates of the same grade and for the same time as the State Board of Examination has power to grant; 2. High School certificates, valid for six years. General powers. certificates granted 1792. The Board may, without examination, When grant certificates of like grade to holders of certifi- may be cates granted in other cities, and renew all certificates granted by it. without ex amination. Eligibility to teach of holders of city 1793. The holders of city certificates are eligible to teach in the cities in which such certificates were granted, in schools of grades corresponding to the certificates. grade of such certificates. sation 1794. The teachers, members of the Board, may Compenreceive such compensation as may be allowed by the allowed. Board of Education, payable out of the City School Fund. ARTICLE XVIII. COUNTY SCHOOL TAX. SECTION 1818. Levy of county tax. 1819. Duty of Auditor if Supervisors fail to make levy. county tax. 1818. The Board of Supervisors, except of the Levy of City and County of San Francisco, of each county, must annually, at the time of levying other county Same. Duty of taxes, levy a tax to be known as the county school tax, the maximum rate of which must not exceed thirty-five cents on each one hundred dollars of taxable property in the county, nor the minimum rate be less than sufficient to raise a sum equal to three dollars for each child in the county between five and fifteen years of age. The Supervisors must determine the minimum rate of the county school tax as follows: 1. They must ascertain the number of children entitled to school apportionment, as shown by the next preceding school census, and then calculate the amount required to be raised, at three dollars per child; 2. They must deduct fifteen per cent from the equalized value of the last general assessment roll, and the amount required to be raised, divided by the remainder of the assessment roll, is the rate to be levied; but if any fraction of a cent occur it must be taken as a full cent on each one hundred dollars. 1819. If the Supervisors fail to levy the tax as Supervisors herein provided, then the Auditor must, and add it to make levy. the assessment roll. fail to 1820. All moneys derived from this tax in each county must be paid into the Treasury thereof to the credit of the School Fund. ARTICLE XIX. DISTRICT SCHOOL TAX. SECTION 1830. Elections to determine. 1831. Notice of election. 1832. Same. 1833. Judges of, how appointed. 1834. Ballots, what to contain. 1835. Returns. 1836. Certificates of election. 1837. Duties of Assessor. 1838. Tax, how levied. SECTION 1839. Maximum rate of. 1840. Equalization of. 1841. Collection of. 1842. Vacancy in office of Assessor or Collector. 1843. Compensation of Assessor and Collector. 1845. Estimates of school expenses. 1846. Special district school tax, when to be levied, and how 1847. When the Supervisors fail to levy tax Auditor must. 1830. The Board of Trustees of any district may, when in their judgment it is advisable, call an election and submit to the electors of the district the question whether a tax shall be raised to furnish additional school facilities for the district, or to maintain any school in such district, or for building one or more school houses, or for any two or all of these purposes. election. 1831. Such election must be called by posting Notice of notices in three of the most public places in the district, for twenty days; and, also, if there is a newspaper in the county, by advertisement therein once a week for three weeks. 1832. Such notices must specify the time and Same. place of holding the election, the amount of money proposed to be raised, and the purpose for which it is intended to be used. how 1833. The Trustees must appoint three Judges to Judges of conduct the election, and it must be held in all appointed. respects, as nearly as practicable, in conformity with the general election law. what to 1834. At such elections the ballots must contain Ballots, the words: "Tax-Yes," or "Tax-No," and also the contain. name of one person as Assessor and one as Collector, and the same person may be elected to both offices. 1835. If a majority of the votes cast are "Tax— Returns. Yes," the officers of the election must certify the fact Certificates of election. Duties of Tax, how levied. Maximum rate of Equalization of. to the Trustees, and also certify the names of the persons having the plurality of votes for Assessor and Collector. 1836. tion. The Trustees must issue certificates of elec 1837. The Assessor on receiving his certificate of election must forthwith assess in the manner provided for County Assessors, all the taxable persons and property in the district, and within thirty days return his roll, footed up, to the Trustees. 1838. The Trustees upon receiving the roll must deduct fifteen per cent therefrom for anticipated delinquencies, and then by dividing the sum voted, together with the estimated cost of assessing and collecting added thereto, by the remainder of the roll, ascertain the rate per cent required; and the rate so ascertained (using the full cent on each hundred dollars in place of any fraction) is hereby levied and assessed to, on, or against the persons or property named or described in the roll, and is a lien on all such property until the tax is paid; and the tax, if not paid within the time limited by the next succeeding section for its payment, must be collected in the same manner as delinquent State and county taxes. 1839. The maximum rate of tax levied by a district tax in any one year for building purposes must not exceed seventy cents on each hundred dollars, and the maximum rate levied for other school purposes must not exceed thirty cents on each hundred dollars in any one year. 1840. The Trustees upon receiving the assessment roll from the Assessor must give five days notice thereof by posting a notice in three public places in the district, and sit for at least three days as a Board of Equalization at such time and place as has been named in such posted notices, and they have the same power as County Boards of Equalization to make any changes in the assessment roll. of. 1841. As soon as the rate of taxation has been Collection determined, as provided in the preceding section, the Trustees must place the tax list in the hands of the Collector, who must then proceed to collect the tax, and within sixty days return the roll to the Trustees, with the word "Paid" marked opposite the name of each person or description of property from whom or on which he has received the tax; and he must also at the same time file with the Trustees the County Treasurer's receipt for all the moneys by him collected; and the persons and property on the roll not by the Collector marked "Paid" are delinquent. 1842. In case any Assessor or Collector of district taxes refuses or neglects to qualify within ten days after his election or appointment, or, having qualified, refuses or neglects to act, or in case of any vacancy from any other cause in either or both of said offices, the Board of Trustees must appoint some proper person to fill the place. NOTE.-See Sec. 176, Penal Code Cal. Vacancy in office of Assessor or Collector. sation of 1843. The compensation of the Assessor and Col- Compenlector must be fixed by the Board of Trustees, and Assor paid out of the money collected. and Collector. Collector. 1844. The Collector must execute an official bond, Bond of in an amount to be fixed by the Board of Trustees. NOTE.-See Sec. 947, et seq., ante. of school 1845. The School Superintendent in each county Estimates must, on or before the first day of March in each year, expenses. furnish to the Board of Supervisors and Tax Collector, respectively, an estimate in writing of the cost of maintaining a school for eight months in each school district in the county, together with the cost of inci |