board, and prior to the beginning of such school year; and any board may cause the German or other language to be taught in any school under its control, without such demand.

SEC. 4022. The board of any district may contract with the board of any other district for the admission of pupils into any school in such other district, on such terms as may be agreed upon by such boards; and the expense so incurred shall be paid out of the school funds of the district sending such pupils.

ATTENDANCE ENFORCED.

SEC. 4023. Every parent, guardian, or other person having charge or control of any child between the ages of eight and fourteen years, shall be required to send such child to a common school for at least twelve weeks in each school year, at least six weeks of which shall be consecutive, unless the board of education, or the board of directors, as the case may be, having control of the school -district or sub-district in which such parent or guardian resides, excuse such child from attendance, when it appears to the satisfaction of such board that the child's bodily or mental condition is such aš to prevent its attendance at school, or application to study, for the time required, or that its time and labor are essentially necessary for the support of an indigent parent, brother or sister, or that it is being otherwise furnished with the means of education for a like period of time, or has already acquired branches of learning ordinarily taught in common schools; but if the common school of the district or sub-district in which such parent or guardian resides is distant two miles from his residence by the nearest traveled road, he shall not be liable to the provisions of this section, and the subsequent sections of this chapter.

SEC. 4024. No manufacturer, owner of mills or mines, agent, overseer, contractor, landlord or other person, shall employ any child under fourteen years of age during the established school hours of the locality, who has resided in this state during the school year next preceding the commencement of such employment, and is under the control of a parent or guardian, and is not dependent upon its own resources for support, unless such child has attended some common or private school for the term of at least twelve weeks during the school year next preceding the commencement of such employment, and delivers to its employer a certificate of that fact from the clerk of a board of education, or the clerk of a board of directors, or the teacher of the school which it attended; nor shall such employment continue for a longer period than forty weeks during any school year from the time this act takes effect, unless such child deliver to such employer a certificate of excuse from the proper authority, for any of the reasons mentioned in the preceding section.

SEC. 4025. Each board of education shall ascertain, on the second Monday of February and the second Monday of September, or within fifteen days thereafter, each year, in such manner as it may deem most expedient, the condition of all children under fourteen years of age within its jurisdiction employed at any daily labor, or who are not in attendance at any common or private school, and shall report all violations of this chapter to its clerk, who shall at once proceed to prosecute each and every such offense.

SEC. 4026. If it be shown to the satisfaction of the board of education that the parent or guardian has not the means wherewith to purchase for his child or children the necessary school-books to enable him to comply with the require- . ments of this chapter, the board may furnish the same, free of charge, to be paid for out of the contingent fund at the disposal of the board.

SEC. 4027. A parent, guardian or other person, who fails to comply with the provisions of this chapter, shall be liable to a fine of not less than two nor more than five dollars for the first offense, nor less than five nor more than ten dollars for each subsequent offense; such fine shall be collected by the clerk of the board of education, in the name of the state, in an action before any court having competent jurisdiction; and the money so collected by each clerk shall be paid to the county treasurer, and be applied to the use of the common schools of his district.

SEC. 4028. The clerk of the board of education shall prosecute every offense against the provisions of this chapter, when a member of the board of education, or any tax-payer, of the district in which the offending party resides, files with him an affidavit setting forth the facts which constitute the offense; and if he neglect to do so within fifteen days after such affidavit is filed, he shall be liable to a fine of not less than ten nor more than twenty dollars for each case of such neglect, to be collected in the name of the state, in an action before any court of competent jurisdiction, by any person feeling aggrieved thereby.

SEC. 4029. Two weeks' attendance at half-time or night school shall be considered, within the meaning of this chapter, equivalent to an attendance of one .week at day school.

SEC. 4030. There shall be taken in each district, annually, between the first

Monday in September and first Monday in October, an enumeration of all unmarried youth, noting race and sex, between six and twenty-one years of age resident within the district, and not temporarily there, designating, also, the number between sixteen and twenty-one years of age, the number residing in the Western Reserve, the Virginia Military District, the United States Military District, and in any original surveyed township or fractional township to which belongs section sixteen, or other land in lieu thereof, or any other lands for the use of public schools, or any interest in the proceeds of such lands.

SEC. 4031. Each person required or employed under this chapter to take such enumeration shall take an oath or affirmation to take the same accurately and truly, to the best of his skill and ability; when making return thereof to the proper officers, he shall accompany the same by his affidavit, duly certified, that he has taken and returned the enumeration accurately and truly, to the best of his knowledge and belief; the officer to whom such return is required to be made may administer such oath or affirmation, and take and certify such affidavit; and each person so taking and returning the enumeration shall be allowed, by the proper board of education, reasonable compensation for his services, which, in sub-districts, shall not exceed two dollars for each person authorized, required or appointed to perform the service.

SEC. 4032. The clerk of the board of education of each district, other than township districts, shall employ a sufficient number of competent persons to take and return to him the enumeration of his district, in the manner prescribed in this chapter.

SEC. 4035. The clerk of each board shall, annually, on or before the second Monday of October, make and transmit to the county auditor, an abstract of the enumeration by this chapter required to be returned to him, according to the form prescribed by the commissioner of common schools, with an oath or affirmation indorsed thereon that it is a correct abstract of the returns made to him under oath or affirmation; and the oath or affirmation of the clerk may be administered and certified by any member of the board of education, or by the county auditor.

SEC. 4036. If the clerk of any district fails to transmit such abstract of enumeration on or before the second Monday of October, the auditor shall at once demand the same from such clerk; and in case the enumeration has not been taken as required by this chapter, or the abstract required be not furnished without delay, the auditor shall employ competent persons to take such enumeration, who shall be subject to the legal requirements already specified, except that the returns shall be made directly to the auditor, who may administer to each person employed the oath or affirmation required; and the auditor shall allow the persons employed by him a reasonable compensation, to be paid out of the general county fund, and shall proceed to recover the amounts so paid, in a civil action, before any court having competent jurisdiction, in the name of the state, against such clerk, on his bond, and the amount so collected shall be paid into the general county fund.

SEC. 4038. If an enumeration of the youth of a district be not taken and returned in any year, such district shall not be entitled to receive any portion of

the school fund distributable in that year on the basis of enumeration; and if such loss to a district occur through the failure of the clerk of the board of education of the district to perform the duty required of him by either section forty hundred and thirty-two, or forty hundred and thirty-five, he shall be liable to the district for the loss, which may be recovered in an action in the name of the state, and the money so recovered shall be paid into the county treasury, and apportioned in the same manner as the school funds so lost would have been apportioned.

SEC. 4039. The auditor of each county shall make, and transmit to the state commissioner of common schools, on or before the fifth day of November in each year, on blanks to be furnished by commissioner, an abstract of the enumeration returns made to him, duly certified.

SEC. 4040. When the state commissioner of common schools, on examination of the enumeration returns of any district, is of opinion that the enumeration is excessive in number, or in any other way incorrect, he may require the same to be retaken and returned, and if he think it necessary, he may for this purpose appoint persons to perform the service, who shall take the same oath, perform the same duties, and receive the same compensation, out of the same funds, as the person or persons who took the enumeration in the first instance, and the school fund distributable in proportion to enumeration shall be distributed upon the corrected returns.

SEC. 4041. An officer, through whose hands the enumeration required by this chapter to be returned passes, who, by percentage or otherwise, adds to or takes from the number actually enumerated, shall be deemed guilty of a misdemeanor, and, upon conviction of such offense, shall be fined in any sum not less than five nor more than one thousand dollars, or imprisoned in the county jail not less than ten nor more than thirty days, at the discretion of the court.

TREASURER AND CLERK.

SEC. 4042. In each city district the treasurer of the city funds shall be exofficio treasurer of the school funds; but if the county treasurer is treasurer of the city funds, the board of education may appoint one of its members treasurer, who shall not receive any compensation for his services; in each township district the treasurer of the township funds shall be ex-officio treasurer of the school funds; and in each village and special district the board of education shall choose its

own treasurer.

SEC. 4043. Each school district treasurer or county treasurer, who is ex-officio treasurer of a school district, shall, before entering upon the duties of his office, execute a bond, with sufficient surety, in double the probable amount of school funds that may come into his hands, payable to the state of Ohio, to be approved by the board of education, conditioned for the faithful disbursement, according to law, of all such funds which come into his hands; such bond, when so executed and approved, shall be filed with the clerk of the board of education of the district, who shall cause a certified copy thereof to be filed with the county auditor without delay; and such board, at the time of the approval of such bond, shall require the treasurer of the school funds to produce all money, bonds or

other securities in his hands as such treasurer, and the same shall be then counted by the board, or a committee thereof, in the presence of the clerk of the board, who shall thereupon enter upon the records of the board a certificate, setting forth the exact amount of money or securities so found in the hands of such treasurer, which record shall be signed by the president and clerk of the board, and shall be prima facie evidence that the amount therein stated was actually in the treasury at that date.

SEC. 4044. The treasurer shall, annually, between the first and the tenth day of September, settle with the county auditor for the preceding school year,' and for that purpose shall present a certified statement showing the amount of money received, from whom, and on what account, and the amount paid out, and for what purpose; he shall produce vouchers for all payments made; and if the auditor, on examination, find the statement and vouchers to be correct, he shall give the treasurer a certificate of that fact, which shall, prima facie, be a discharge of the treasurer for the money paid; and for making such settlement he shall be entitled to receive the sum of one dollar, and also five cents per mile for traveling to and from the county seat, to be paid out of the county treasury, on the order of the county auditor.

SEC. 4045. If the treasurer of any school district willfully or negligently fail to make such annual settlement within the time prescribed in the preceding section, he shall be liable to pay a fine of fifty dollars, to be recovered in a civil action in the name of the state, which amount, when collected, shall be paid into the county treasury, and shall be applied to the use of common schools in his district; and the county auditor shall proceed forthwith, in case of such failure, to recover the penalty, by suit against Such treasurer, before any justice of the peace of the county.

SEC. 4046. The treasurer shall report to the board of education, within ten days after his settlement with the county auditor, the amount of money in his hands for school purposes, and the amount belonging to each fund.

SEC. 4047. No treasurer of a school district, except in cases otherwise provided for in this title, shall pay out any school money except on an order signed by the president and countersigned by the clerk of the board of education; and no money shall be paid to the treasurer of a district, other than that received from the county treasurer, except upon the order of the clerk of the board, who shall report the amount of such miscellaneous receipts to the county auditor each year, immediately preceding such treasurer's settlement with the auditor.

SEC. 4048. The auditor shall in no case permit the treasurer of a school district to have in his hands, at any time, an amount of school funds over one-half the amount of the penalty in the bond of the treasurer; and before giving such treasurer any order for school funds, he shall require the treasurer to file with him a statement, to be furnished by the clerk of the board of education whenever necessary for the purpose, showing the amount of funds in the treasurer's hands according to the clerk's books.

SEC. 4049. At the expiration of his term of service each treasurer shall deliver to his successor in office all books, papers, money and other property in his hands belonging to his district, and, also, all orders redeemed by him since