South Carolina - Acts on Education Topics

An Act to Require the County School Commissioners and County Treasurers of the Several Counties of the State to Keep a Book of Entry of All Warrants Drawn on and Paid from the Free Public School Fund.

December 24, 1892

Acts and Joint Resolutions of the General Assembly of South Carolina 1892, Pages 79-81.

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 on and after the passage of this Act it shall be the duty of each County School Commissioner of the several Counties of this State to keep a book of entry, in which shall be kept an account to be known as a "General Cash Account" for the fiscal year ______, in which account he shall enter the amount of the unexpended school fund for his County from the previous year, and the total amount of the poll tax, the two mill tax, the special tax, and all other school funds for the current year as reported to him by the County Treasurer, the date of his approval, the school district's No., the School Trustees' No., and his No. (his No. to begin each year with the figure 1 and run on up successively through the fiscal year), the name of the payee, the name of the person presenting, the purpose for which it was drawn and the amount of each warrant approved by him for the year. He shall also keep in said book an account with each school district in his County for each year, showing the amount due the district for the year previous, the amount of the poll tax, the amount of the two mill tax, the amount of the special tax and any other fund due the district for school purposes, the date of his approval, the purpose for which it was drawn, the school district's No., the School Trustees' No., his No. (it being the same No. as in the "General Cash Account "), the name of the payee, the name of the person presenting, and the amount of each warrant approved by him and drawn on the funds of the district for the year, the names of the School Trustees, the date of their appointment and the date of their resignation or removal.

Sec. 2. That it shall be the duty of each County Treasurer of the several Counties of the State to keep a book of entry containing a "General Cash Account " of the school fund of his County for each fiscal year, showing on the left hand page the unexpended school fund for the previous year, the total poll tax, the total two mill tax, the total special tax and the total amount of other school funds for the current year, and showing on the right hand page the date of payment by him, the date of approval by the School Commissioner, the school district's No., the School Trustees' No., the School Commissioner's No., and his No. (his No. beginning with the figure 1 and running on up successively through the fiscal year), the name of the payee, the name of the person presenting, and the amount of each warrant paid by him during the fiscal year. The said Treasurer shall also keep an account in said book with each school district in his County showing the amount due to the district for the previous year, the poll tax, the two mill tax, the special tax and any other funds due the district for school purposes, and the date of payment by him, the date of approval by the School Commissioner, the school district's No., the School Trustees' No., the School Commissioner's No., and his No. (it being the same No. as in the "General Cash Account"), the name of the payee, the name of the person presenting, and the amount of each warrant paid by him during the fiscal year, drawn on the fund of that district.

Sec. 3. That the failure of any County School Commissioner or County Treasurer of this State to comply with the provisions of this Act shall be deemed a misdemeanor, and on conviction thereof he shall be subjected to a fine of not less than two hundred dollars or imprisonment in the County jail for a period not less than six months.

Sec. 4. That all Acts and parts of Acts inconsistent with this Act be, and the same are hereby, repealed.

Approved: December 24th, A.D. 1892.

Benjamin R. Tillman, Governor.
Eugene B. Gary, Lt. Governor and President of the Senate.
Ira B. Jones, Speaker of the House of Representatives.



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