South Carolina - Acts on Education Topics

An Act Concerning School Funds.

February 20, 1873

Acts and Joint Resolutions of the General Assembly of South Carolina 1871-72, Pages 353-355.

Section 1. Be it enacted by the Senate and House of Representatives of the State of South Carolina, now met and sitting in General Assembly, and by the authority of the same, That the General Assembly shall levy, at each regular session thereof, an annual special tax, to be known and designated as the "school tax," on all taxable property throughout the State, for the support and maintenance of Free Common Schools, which tax shall be collected at the same time, and in the same manner, and by the same agents, as the general State tax, and which tax shall be paid into the Treasury of the State.

Sec. 2. That it be declared a misdemeanor, on the part of the State Treasurer, to apply or appropriate any funds or moneys derived from, or collected or received on account of, said school tax, for any purpose or purposes whatever, except that of Free Common Schools; and, on conviction thereof, he shall pay a fine of not less than live thousand dollars ($5,000,) the same to be used for school purposes, and shall be imprisoned at the discretion of the Court.

Sec. 3. That the State Treasurer shall furnish to the State Superintendent of Education, annually, on or before the first Tuesday of March, of each year, except the present year, which shall be the first day of April, a certified statement, showing the amount of moneys collected or received by him on account of said school tax.

Sec. 4. That it shall be the duty of the State Superintendent of Education to apportion, as the law specifies, the Free Common School funds of the State among the several Counties thereof.

Sec. 5. That it shall be the duty of each County School Commissioner to apportion, according to law, the Free Common School funds of his County among the several school districts thereof: Provided, That any School District believing itself wronged by such apportionment may appeal to the State Superintendent of Education, whose decision shall be final.

Sec. 6. That it shall be the duty of each County Treasurer to report, monthly, on the fifteenth day of each month, to the County School Commissioner of his County, the amount of collections and disbursements made by him for the month on account of poll tax and all other school funds; and it shall be a misdemeanor, on the part of any County Treasurer, to neglect, fail or refuse to make such report; and, on conviction thereof, he shall pay a fine of not less than five hundred dollars ($500.00,) the same to be used for school purposes in his County.

Sec. 7. That all moneys disbursed by any County Treasurer, on account of school funds, or taxes, or poll tax, shall be paid on the orders of Boards of School Trustees, countersigned by the County School Commissioner: Provided, That accounts or claims of School Trustees, for enumerating school children, shall be paid on the orders of the County School Commissioner.

Sec. 8. That cach County Treasurer shall make out and forward to the State Superintendent of Education, annually, on the first day of November, a certified statement showing, by school districts, the amount of poll tax and the amount of local or school district taxes collected by him for the fiscal year ending on the 31st of October next preceding; and should any County Treasurer fail, neglect or refuse to make and forward the statement as herein required, the State Superintendent or Education shall make out a written complaint to the Circuit Solicitor for the County in which the said Treasurer resides, who shall prosecute the said County Treasurer for the same, and on conviction thereof he shall be subject to a fine of five hundred dollars ($500.00,) the same to be used for Free Common School purposes in his County.

R. Howell Gleaves, President of the Senate.
Samuel J. Lee, Speaker of the House of Representatives.
Franklin J. Moses, Jr., Governor.

Approved: February 20, 1873



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