CHAPTER III.

EDUCATION-SCHOOL FUNDS.

The Public Schools. The people of Iowa have always taken great interest in education and have done much for the establishment and support of the public schools. Even before the early settlers had erected comfortable homes for themselves, they began to look about them for the means with which to build schoolhouses. Contributions of logs and other materials were made by those who had them to give, and others bore their part of the burden by aiding in the construction of the houses. In many instances, teachers received a part of their wages in "boarding round." From these humble beginnings the educational interests have constantly improved, until now her school system is considered one of the best in the United States. In 1894, Iowa had nearly fourteen thousand schoolhouses, employed more than twenty-eight thousand teachers, and expended nearly ten million dollars for the support of her public schools.

Land Grants.-Upon her admission into the Union, Iowa received a grant of five hundred thousand acres of land from the United States, which was at once set apart for school purposes. In 1845, congress passed a law providing that section sixteen of each unorganized congressional township in all new states should be known as the school section of the township, and the money obtained from the sale of this land should form a part of the per

manent school fund of the state.

By another act of con

gress, five per cent. of all the money received from the sale of public lands in any state is paid into the state treasury for the benefit of the schools of the state.

Permanent School Fund.-The permanent school fund of Iowa is the money obtained from the sale of lands granted in these three ways, together with the money received from the estates of deceased persons who may have died without leaving a will or any lawful heirs. This money is distributed among the counties of the state, and loaned on real estate security under the direction of the boards of supervisors. There never can be any loss of money from the fund, for, should any county fail to invest the money properly, the interest must be paid out of the general county fund until such time as the money can be returned to the school fund. The permanent school fund can never be appropriated to any other use.

Semi-Annual Apportionment. The interest upon the permanent school fund is distributed among the different counties of the state twice a year, and on this account it is known as the semi-annual apportionment, or public money, as it is frequently called. The basis of distribution of interest is found by dividing the amount to be distributed by the number representing all the persons of school age in the state. The treasurer of each school district receives for the benefit of the teachers' fund of that district as many times the basis of distribution as there are persons of school age in the district. This interest is increased in each county by the net proceeds of all fines and forfeitures paid into the county treasury, and the amount received from the county school tax of from one to three mills on the dollar, which is levied by the county supervisors.

CHAPTER IV.

TOWNSHIP OFFICERS.

The officers of a civil township are three trustees, a clerk, an assessor, two constables, two justices of the peace, and a superintendent of roads of the township.

Trustees.-The township trustees have many important duties to perform. They decide upon the place of holding elections, equalize taxes, and have charge of all cemeteries not controlled by other trustees, or by religious. societies. They constitute the board of health of the township, act as fence viewers, overseers of the poor, and judges of election. One trustee is chosen at the general election each year for a term of three years. The superintendent of roads is appointed by the township trustees at their April meeting for a term of one year. All other township officers are elected in the even-numbered years, and they serve two years.

Duties. The regular meetings of the trustees are held on the first Monday in April and November of each year. At the April meeting they estimate the amount of property tax to be used in improving highways and purchasing plows, scrapers, and material for building and repairing bridges. This road tax cannot be less than one mill nor more than four mills on the dollar of assessment for that year, payable in cash to the county treasurer.

Clerk-Duties.-The township clerk is secretary of the board of trustees, and it is his duty to keep an accurate record of the business done at all meetings of the board of trustees. He acts as one of the clerks of election, has charge of the property of the township and receives the resignation of township officers. He is empowered to administer the oath of office to township officers. As clerk of election, it is his duty to preserve all the ballots cast at any election, together with the tally list, until the time for contesting the election of any officer voted for has passed.

Election Boards.-Election boards are composed of three judges and two clerks, and the law provides that a division of the members shall be so made that at least two political parties shall be represented on the board.

Assessor. The township assessor is required to make a list of all the property of the township, both personal and real, and to assess its value for the purpose of taxation.

Valuation of Property.-It is a very difficult matter to secure uniformity in the assessment of property. For many years, there has been a desire on the part of the people to have the assessment laws of the state so amended that every dollar of property subject to taxation should be listed with the assessor, and made to bear its part of the burden for the support of the government.

Assessment.-The work of the township assessor is an important one, and sometimes quite difficult to perform to the satisfaction of property holders. Certain property is by law exempt from taxation. The assessor must inspect every piece of property subject to taxation in the township and determine its value for taxable purposes. The new

code of Iowa provides that all property subject to taxation shall be listed with the proper assessor, at its actual value, and shall be assessed at one-fourth of such value. Το assist the assessor in the discharge of his duties, it is provided by law that any person owning property subject to taxation who shall refuse to assist the assessor in listing his property, shall be guilty of a misdemeanor, and upon conviction thereof, he may be fined not more than five hundred dollars.

Listing Property.-On or before January fifteenth of each year, the assessor receives from the county auditor two books to be used by him in assessing the property of the township. In each of these books he records all the items relating to the property he has assessed. One of these books is delivered to the township clerk on or before the regular meeting of the board of trustees on the first Monday in April, and it is used by them in reviewing assessments and levying taxes for township and highway purposes. Personal property is assessed every year, but real estate only in the odd-numbered years, and the value of real estate fixed in any year is also made the basis of taxation for the following year.

Reviewing Values. -It has been stated elsewhere that the trustees act as a board of review. When acting in this capacity, it is their duty to examine the assessor's book carefully to see that no injustice has been done in fixing the valuation of property. Any person who thinks his property has been improperly assessed may appear before the board of trustees at their April meeting and petition that body to correct the wrong.

Exemptions.-In general, the following classes of