xt7rn872zk63 https://exploreuk.uky.edu/dips/xt7rn872zk63/data/mets.xml Kentucky. Department of Education. Kentucky Kentucky. Department of Education. 1942-10 bulletins English Frankford, Ky. : Dept. of Education This digital resource may be freely searched and displayed in accordance with U. S. copyright laws. Educational Bulletin (Frankfort, Ky.) Education -- Kentucky Educational Bulletin (Frankfort, Ky.), "A Study of Bonds Executed by Treasurers and Depositories of Public School Districts in Kentucky, 1925-1936 Through 1940-1941", vol. X, no. 8, October 1942 text
volumes: illustrations 23-28 cm. call numbers 17-ED83 2 and L152 .B35. Educational Bulletin (Frankfort, Ky.), "A Study of Bonds Executed by Treasurers and Depositories of Public School Districts in Kentucky, 1925-1936 Through 1940-1941", vol. X, no. 8, October 1942 1942 1942-10 2022 true xt7rn872zk63 section xt7rn872zk63

y": )” '

,0," Commonwealth of. Kentucky 0

EDUCATIONAL BULLETIN
—

A Study of Bonds Executed by
Treasurers and Depositories of

Iblic School Districts in Kentucky,
1935-1936 Through 1940-1941

332215 on, .1. _

Published by

DEPARTMENT OF EDUCATION

.‘ 4-10

JOHN W. BROOKER
Superintendent of Public Instruction

ISSUED MONTHLY

Entered as second-class matter March 21, 1933, at the post office at
Frankfort, Kentucky, under the Act of August 24, 1912.

Vol. X October, 1942 No. 8

A STUDY OF B01» DS 15' Cr. C 'JTEDL) UV T REASUP ERS

AND DEPOSIT
DISTRICTSC

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for the (Mn-m

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R \Y N. DRYDEN

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FOREWORD

The information contained in this bulletin deals with the history
of school fund protection in Kentucky school districts. Beeauseol
lack of assembled information and data on the subject in the past.
this publication is particularly valuable at this time. Much study and
effort has been put forth to secure adequate funds for educational
expenditures but little information has been assembled on how these
funds are protected.

This material was prepared by Mr. Ray N. Dryden of Mt. Olivel,
Kentucky, in partial fulﬁllment of the requirements for the degree of
Master of Arts in Education. Mr. Dryden has given his consent for
publication and the school profession is duly grateful to him for this
contribution.

Because of the importance of the information and facts contained
in this publication, I am authorizing its release as a bulletin oftllt
Department of Education and respectfully urge that it be studied
carefully.

J. \V. BROOKER
Superintendent Public Instruction

vith the history
ts. Because of
act in the past,
lluch study and
for educational
ad on how these

11 of Mt. Olivel,
)r the degree of
his consent for
to him for this

facts contained
bulletin of the
it it be studied

)KER

ic Instruction

Chapter

TABLE OF CONTENTS

I Introduction ................................................... . ........................................
II Provisions of School Law for Bonding Officials Prior to 1934.... 929
III The School Code of 1934

Page
927

1. The Education Commission ........................................................ 939
2. Laws Regulating Treasurers and Depositors ................... » ..... 940
3. Analysis of Bonds Executed by Treasurers and De-
positories during Period 1935-1936 through 1940-1941 ........ 942
4. Bonds of County Districts ........................................................ 1002
5. Comparison of Bonding Practices of County and Inde-
pendent Districts .......................................................................... 1030
6. Analysis of the Types of Bonds Executed for Treasurers
and Depositors, 1935-1938 through 1940—1941 ......................... 1037
IV A Brief Review of Practices in Seventeen Other States Con—
cerning the Bonds of Treasurers and Depositories of School
Districts ______________________________________________________________________________________________________ 1041
V Summary, Conclusions, and Recommendations ............................ 1048
VI Bibliography ____________________________________________________________________________________________ 1052
VII Appendix __________________________________________________________________________________________________ 1054

923

LIST 8F TABLES

Table

1. Type and Amount of Treasurer’s Bonds Provided for Each
County School District in Kentucky for 1940-]941...-.~.................
2. Type and Amount of Treasurer’s Bonds vairled for Each
County School District in Kentucky for 1939—1940..............._..___._
3. Type and Amount of Treasurer’s Bonds Provided for Each
County School District in Kentucky for 1938-1939....
4. Type and Amount of Treasurer’s Bonds Provided for Each
County School District in Kentucky for 1937—19}?
5. Type and Amount of Treasurer’s Bonds Provided for Each
County School District in Kentucky for 1935—193-7........................
6- TYpe and Amount. c Treasurer’s Bonds Provic‘ed for Each
County School Distri ;. in Kentucky for 1935~1935 ........................
7. Type and Amount of Treasurer‘s Bonds Provided for Each
Independent School District in Kentucky i'or l940~1941 ................
8. Type and Amount oi" T1 asurer's Bonds Provided for Each
Independent School Dis rict in Kentucky for 1939—1940“
9. Type and Amount of Treasurer’s Bonds Provided for Each
Independent School District in Kentucky for 1938—1939,...
10. Type and Amount of Treasurer‘s Bonds Provided for Each
Independent School District. in Kentucky for l(>374€l38__......7.......
11. Type and Amount of 'l‘ "5 Bond; Provided for Each
Independent School Disi Let in Kentucky for 1936—] ”
12 Type and Amount of Treasurer's Dzmds Pl". “ Each

Independent School District in Kentucky for 19?-
13. Type of: Depository Protection and the Fermi Sum of Bonds for
Each County School District in Kentucky for 1940—1941 ...............
11 Type of Depository Protection and the Penal Sum r‘i‘ Bands for
*ach County School District in Kentucky lior 1939-1940....n..........
15. Type of Depository Protection and the Penal Sum of Bonds for
Each County School District in Kentucky for 1938—19?.£!_.._...........
16. Type of Depository Protection and the Penal Sum of Bmds for
. Each County School District in Kentucky for 19374938 ................
17. Type of Depository Protection and the Penal Sum of Bonds for
Each County School. District in Kentucky for 1936—1937 ................
18. Type of Depository Protection and the Penal Sum of Bonds for
Each County School District in Kentucky for 1935—1936 ----------------
19. Type of Depository Protection and the Penal Sum of Bonds for
Each Independent School District in Kentucky for 1940—1941...-
20. Type of Depository Protection and the Penal Sum of Bonds for
Each Independent School District in Kentucky for 1939—1940...-
21. Type of Depository Protection and the Penal Sum of Bonds for
Each Independent School District in Kentucky for 1933-1939....
22. Type of Depository Protection and the Penal Sum of Bonds fOI‘

Each Independent School District in Kentucky for 1937-1938....

924

. 947

. 950

.953.

Page

944

956

959

994 ,
997
moo
1005
1009
1013

1011

.. 047

' Each

for Each
36 .. 980

Ft :nds for
5-1 ............ 935

B4,:1'1C s for

Sands for

908

Bl’nds ior _
37”,. ............. 90:
Bo (is for

36..n ........... 1000
Bonds for ’
940—1941.... 1000
Bonds for

939—1940.... 1000

Bonds for
933-1939.... 1013

Bonds for ,
937-1938.... 1011

001 ‘

LIST 017 TABLE S—Continued

Table

23.

24.

25.

26.

27.

28.

29.

30.

31.

32.
33.

34.

Type of Depository Protection and the Penal Sum of Bonds for
Each Independent School District in Kentucky for 1936—1937....

Type of Depository Protection and the Penal Sum of Bonds for
Each Independent School District in Kentucky for 1935-1936....

Bonds of Kentucky County School District Treasurers Accord—
ing to Type of Bond Provided for the Years between July 1,
1935, and June 30, 1941 ...........................................

Bonds of Kentucky Independent School District Treasurers
According to Type of Bond Provided for the Years between
July 1, 1935, and June 30, 1941 ............................................................

Bonds of Kentucky County School District Depositories
According to Type of Bond Provided for the Years between
July 1, 1935, and June 30, 1941 ____________________________________________________________

Bonds of Kentucky Independent School District Depositories
According to Type of Bond Provided for the Years between
July 1, 1935, and June 30, 1941 ............................................................

Penal Sums of Treasurer and Depository Bonds of Kentucky
County School Districts as Compared with Maximum Bank
Balances for 1940—1941 ............................................................................

Penal Sums of Treasurer and Depository Bonds of Kentucky
Independent School Districts as Compared with Maxium Bal-
ances for 1940—1941 ................................................................................

Methods of Selecting Public School District Treasurers in
Seventeen States ....................................................................................

Types of Treasurer’s Bond in Seventeen States ............................

Methods of Selecting Public School District Depositories in
Seventeen States ....................................................................................

Types of Depository Bond in Seventeen States ............................

925

Page
1021

1025

1029

1030

1031

1034

1043
1044

1045
1046

The writer desires to express his
al'mreviation of tho assistanoo rendered,
in the preparation of this lhesis, by
Mr. George L. EWHIS, Director of
Finance, Departnmd‘ of Education,
Frankfort, Kentucky, without whose
cooperation and counsel this study

would have been impossible. Ho dc—
siros to 0x1 rosr; his obligations to Dr.
\Yolliiigion .l’ilil'll‘li and Dr. Leonard
Meooo, under whose direction this
study was made, for interest and
criticism during the course of the work.

926

mn—nmn.c~mz—Im

Chapter I

INTRODUCTION

Occupational tendencies and pursuits in Kentucky are such as
would indicate stability in school revenues. It should be kept in
mind, however, that any deflation which may follow the present
international crisis could exert such intluence as to render securities
and other protective factors insufficient to give proper protection to
fully safeguard school funds.

It appears logical that the factors which are involved in protect~
ing public school funds should be scrutinized while ﬁnancial condi-
tions are relatively stable. Too, it seems timely that a study be
made of present legal provisions which pertain to the protection of
public school funds handled by treasurers and depositories of the
several school districts along with an inquiry into current protective
practices of these districts.

Purpose of Study. This study proposes to examine the bonds
of treasurers and depositories which are required by law, and to
determine as far as possible the extent, tlnrough actual practice, of
protection that is given to school, funds in the hands of these agents
under the School Code, our present law.

It is hoped that it' loopholes exist, suitable remedies can be
i0u11d, in order that money for schools, which in too many cases is
insufficlent, may not be lost to the cause for which it was intended.

. Scope of Study. The major laws which had to do with protect-
lug school funds which were handled by treasurers and depositories
mice Kentucky was admitted to statehood in 1792, will be reviewed
brieﬂy to serve as a historical background for our present protective
System. The provisions of the 193% School Code for bonding
treasurers and depositories will be studied. The bonds of all school
dlstricts in the state will be examined in order to determine the
aetual Practice under the law. For the purpose of comparison, a

br. . I ' ' . I .
16f mention Will be made of bonding pi‘OViSions and 13171551993 1n
several other states.

| Limitations of Study. This study is concerned only with
Plotection of funds which are handled by the treasurers and

927

depositories 01’ 1110 SCVC’1’81 $011001 11151 11'i1'1x 111’ 1(111111111111 111111’11gt]19
ye 111's 19851936 1111'111111'11 1111015111 '11111 1111111111111 111 other officials
is of no interest 1111111. N11 1111111'11, 111121511 111' 1111111111 3111111111 1111211110 will
be considered.

Source of Data. T1111 principal 501111113 01 1121121 101' 111135111111
are: Copies of 1110 1211111113 8011001 111511111 1101111s approved 11111111
state 11021111 of Education 111111111 111'11 1111 11111, 111111 11111 D1111§1011ot
Finance Depar1n111111 of Education, 11121111110111111111111111 1101311
1111: Kentucky Legislatuie; 1111111111115 (11 11111 1C11111111:111 D11 1211111111111111
Education; and 111111111115 of the Kentucky S1010 111121111 01111111021110“.

cliy during the
' other officials
ml ﬁnaneen'ill

for this study
)proved by the
he Division of
tucky; Acts of
Department of
l of Education.

Chapter II

iPROVISIONS OF SCHOOL LAW FOR BONDING
OFFICIALS PRIOR TO 1934

In considering Kentucky school laws it should be kept in mind
that legislation was largely special or local in nature until the
adoption of the present: constitution in 1891.

The precedent of bonding all public officials seemed to have
been well established by the time Kentucky was admitted to state-
hood in 1792. and, naturally, as the school system evolved, attending
provisions were written into the laws concerning bonding of those
who handled school l'unds.

The Seminary Acts of 1798. The creation of county seminaries
was authorized by the Seminary Acts of 1798, Following the enact-
ment of these laws, schools eame into being over the state. In the
act for establishing The Bourbon County Academy, December 22,
1798, it was provided in Section 10’ that the trustees elect a
treasurer, but no bond was speciﬁed; however, Section 132 stated:
“The trustees ot,’ the said academy shall at all times be accountable
for their conduct in management of the business aforesaid, in such
manner as the legislature shall by law direct. 7’

The Acts ot.’ 1820. though, were more explicit, as is seen in
Sections 1, 2, and 3, which are quoted :3

Sec. 1. Be it enacted by the General Assembly of the Com-
monwealth of Kentucky. That the trustees of the county semi-
naries, shall respectively, appoint from time to time, as the same
maybe necessary, and remove at pleasure, a treasurer, whose
duty it shall be in the month of December annually, to demand
and receive all ﬁnes and forfeitures from the clerks of the several
courts held in the county in which such treasurer may reside; and
the several attorneys for the commonwealth, shall prosecute to
Judgment, and collect all ﬁnes and forfeitures as heretofore, and
pay the same over to the respective clerks of their courts; and in
the event of a failure or refusal to pay on demand as aforesaid, the
said treasurer may proceed by motion giving reasonable notice, or
action in the circuit court where such clerk resides, in the name of
the Commonwealth of Kentucky, for the use and beneﬁt of the
trustees of the seminary appointing such treasurer, to recover
JUdgment against such clerk failing 0r refusing to pay any such
ﬁne or forfeiture as aforesaid. upon his bond of ofﬁce.

:Littell’s Laws of Kentucky, Chapter CLXXI, page 340
Ibzd., page 240,

3Acts of 1820, Chapter 148, pages 181—83.

929

Acts of 1821. Taxes for school purposes were collected and went
into this fund. After a period of three years, the Literary Fund
lapsed into obscurity. Section 5, which provided for safety of funds,
reads as follows :3

of public schools throughout the State ol’ Kentucky was encouraged
by the School Code of 1830.

its county into districts, and taxes could be levied. Three public
school commissioners, who were accountable for general administra-
tion of the schools, were to be elected by the qualiﬁed voters of the
county. Since the matter of districting the county and leVying 0f
tax was discretionary, the public school system received slight
impetus under this act. Two sections which pertain to collecting
and accounting for money are cited :4

“Acts of the General Assembly of Kentucky, 1821, Chapter CCLXXIV, 590'
tion 5, page 352.

Section 2. Every treasurer appointed as aforesaid, shall at
the term of the county court of the county in which he is appoirited
next ensuing such appointment), enter into, and execute bond witli
one or more sufficient securities in a reasonable penalty, to be pre.
scribed by said court, payable to the. Commonwealth of Kentucky
conditioned truly and faithfully to execute and perform all and
every of the duties of the office of treasurer for the trustees of
the seminary appointing him to that ofﬁce; and for any failure or
failures, on the part of such treasurer to comply with the conditions
of said bond or any of them, the trustees who have appointed such
treasurer, or their successors in ofﬁce may, from time to time, sue
and recover in the name of the Commonwealth of Kentucky, in
any court of competent jurisdiction upon said bond against the
obligors named therein, or any of them, their or any of their
heirs, executors or administrators, such damages as may be sus.
tained by reason of the violation of the conditions of said bond or
any of them.

Section 3. It shall. be the duty of every treasurer, appointed
by Virtue of this act. to pay to the order or orders of the trustees
appointing him, or their successors in office, which order or orders,
shall be certiﬁed by the clerk of the trustees without the corporate
seal, any money or moneys, which he may collect as treasurer.

The Acts of 1821. The Literary Fund was established by the

Section 5. Be it further enacted, that it shall be the duty of
the respective commissioners of tax in the several counties In this
state, to add one column in their books of taxable property in which
they shall take down the number of all children within each school
district, as established by the county courts, between the ages of
four and fourteen, and the same shall be transmitted to the audltors
ofﬁce with the books aforesaid; and it shall be the duty of the clerks
of the several county courts, as soon as practicable after the dis
tricts areestablished, to deliver to the commissioners the boundaries
of the school districts within the precinct allotted to each com-
missioner. . . .

The School Code of 1830. Establishment of a uniform system

Provisions were made whereby our county court could diwde

4Acts of 1830, Chapter CCCLXXXVII, Sections 16 and 17, pages 277-73

930

said, shall, at
e is appointed,
ute bond with
lty, to be pie.
1 of Kentucky,
rform all and
he trustees at
any failure or
the conditions
ippomted such
ie to time, sue
Kentucky, in
id against the
any of their
may be sus-
f said bond or

.rer, appointed
of the trustees
rder or orders,
; the corporate
treasurer.

)llSlled by the
ted and went
iiterary Fund
.fety of funds,

)e the duty of
ounties in this
perty in which
tin each school
tn the ages of
;o the auditor’s
.y of the clerks
after the dis«
the boundaries
to each com-

iit'orin system
is encouraged

could divide
Three public
11 administra-
voters of the
tld levying 0f
:ceived Sllght
to collecting

CCLXXIV. Sec-
:es 277-78

Section 16. Be it further enacted, That it be the duty of the
collector of each district. to collect and pay over to the public school
commissioner of his district, or some ot. thcni all moneys which he
shall be required by warrant to collect1 Within the time limited in
such warrant, for its return, and to take the receipt oi such public
school commissioners for such paymci'it; and he shall be allowed
ﬁve cents on every dollar so collected and paid over by him.

Section 17. Be it further enactec, That every Collector of: a
school district shall, before receiving any warrants for the collection
of moneys, execute a bond to the publicschool commiSSioners of his
district, when required by them, in their corporate name With one
or more suretics, to be approved of by one or more of the public
school commissioners, in double the amount of moneys to be col—
lected, conditioned for the due and faithful execution of the duties
of his ofﬁce; and it’ any collector should not execute such bond in
the time allowed by the public school commissioners for that pur-
pose which shall not be less than ten days, his ofﬁce shall be vacated,
and the public school. commissioners may appOint any person res1d—
ing in the district, as collector in his place.

Education Acts of 1838. it was during the administration of
Reverend Joseph J. Bullock, the first Superintendent of Public
Instruction, that the Acts of 15238 were passed. Under its provisions
the ﬁrst State Board 01" Education was organized, composed of the
Superintendent of Public. Instruction, the Attorney General, and the
Secretary of State. This plan was followed until repealed by the
School Code of 1934.

One can readily find the beginnings of the present school system
in Kentucky by reading the Acts 01’ 18:38. Portions of the law,
Sections 12 and 13, which are considered relevant, are quoted :5

Section 12. Be it further enacted, That the commissioners of
common schools appointed under this act, shall. be a body corporate
politic, and by the name of the Commissioners of Common
Schools, of the county for which they may be appointed, may sue
and be sued, contract and be contracted with and may hold posses-
sron of, and enjoy to them and their successors, property, real and
personal, to an amount not exceeding, at any one time, ﬁfty thousand
dollars, to be held to the use of common schools of the county, and
for no other purpose Whatever.

Thus was established with the county commissioners of. educa-
tion authority for holding property in the name of the public
schools. Section 13, which held- the. commissioners responsible for
funds in their custody reads:

Section 13. Be it further enacted, That when the share of school
moneys apportioned to a county, or to any school district in said
county, is lost by the neglect of the commissioners, the commission—
ers guilty of such neglect, shall forfeit to the county the full amount,
Withunterest of the moneys so lost; and for the payment of such
forfeitures shall be jointly and severally liable; and it shall be the
duty of the attorney for the county, upon notice of such loss from
the superintendent of public instruction, or clerk of the county court,

5Acts of the General Assembly of Kentucky, 1838, Chapter 898, page 277.

931

to prosecute without delay, in the name of the Commonwealth for
such forfeiture, and the moneys recovered, shall be distributedyand

paid by such county attorney, to the several districts in the Same
manner as it would have been the'duty ot‘ the commissioners to have
distributed and paid them, if received from the proper sources,

In addition to the five county commissioners provided for by
this enactment, each district had live trustees, whose responsibilities
in connection with local ﬁnances were set out in Section 24 and 25:6

, , , Section 24. Be it further enacted, That the trustees or each
2 i 5 school district shall, on the expiration of their ofﬁces, render to the:-
, successors in ofﬁce, a just and true account, in writing, of all
moneys received by them for the use of the district, and the manner
l in which the same shall have been expended; and any balance
, of such moneys which shall appear from such account, to remain
‘ in the hands of the trustees, or either of them, at the time of
rendering the account, shall immediately be paid to some one or
more of their successors in ofﬁce.

Section 25. Be it further enacted, That every trustee who
shall refuse, or neglect to render such account, or to pay over
. any balance so found in his hands, shall, for each offense, forfeit
j ‘ the sum of $25.00; and it shall be the duty of his successors in

: ofﬁce to prosecute, without delay, in their name of ofﬁce for the
recovery of such forfeiture, before any Justice of the Peace resid-
ing in the county; and the moneys recovered by them, shall be
applied by them to the use of their district schools.

County School Treasurer. Financial affairs were handled by
the County School Commissioners until the year of 1845, when the
office of treasurer was created. Stipulation that the treasurer must
, furnish bond is noted in Section 207 of this act which reads as
i ‘ follows:

‘ Section 20. That the School Commissioners in the several
counties of this state, shall, in their corporate capacity, be Vested
with power, and they are hereby authorized and. required to
appoint a County School Treasurer, who shall be required, from
time to time, to give bond and security, in such reasonable penalty
. as they may think proper, and to renew the same as often as they
t may think proper, who is hereby authorized to receive or sue
,i‘ for, in the name of the School Commissioners of the county, all
3 : money or other property which has heretofore, or shall here-
lr"; , ‘- after be devised, or in any other manner may be given or acquired
‘ ‘ by private individuals or corporations, for the beneﬁt of common
schools, or any particular district or number of districts, in any
county of this state, who shall also be required to loan the, same
on safe securities, with the advice of the School Commisswners,
;' as often as the same may become due, not exceeding two years
i and to apply the interest of the same according to the directions
of the donor or testator.

The Third Constitution. The public school system advanced
considerably due to legislation subsequent to the adoption of the
Third Constitution in 1850. Tuition fees were prevalent in the early
county schools throughout the state.

‘ 6Acts of the General Assembly of Kentucky, 1838, Chapter 898, page 279'80‘
‘ 7Acts of ISM-115, Chapter 213, pages 45—55.
1

932

Onwealth, fol-
stributed and
In the same
oners to have
sources.

rided for by
sponsibilities
l 24 and 25:6

stees of each
ender to their
riting, of 311
d the manner
any balance
1t, to remain
the time of
some one or

trustee who
t0 pay over
2fense, forfeit
successors in
)fﬁce for the
Peace resid-
em, shall be

handled by
:5, when the
:asurer must
ch reads as

the several
,y, be vested
required to
quired, from
table penalty
)ften as they
:cive or sue
a county, all
shall here-
, or acquired
of common
.‘lCtS, in any
an the same
mmissioners,
g two years
ie directions

11 advanced

.tion of the
in the early

, page 279-30-

Although the new Constitution aholished all tuition fees, local

taxation was not required: and. as a result. an increase in the state
1“ . -
fund was made neeesszxry il' in a schools were to he maintained. As

state funds, which were sent to the several districts, increased, the

necessity for protecting: pililllt‘ l'unds hecaine more olivious. That
the Legislature was aware ol' this is shown in many acts similar to
an act for the benefit of the l’endlcton t'ounty School Fund which
was approved March 1. 1870, and is quoted here:

1*»

Chapter 991. ‘v'vllrereas. lileretot'ore the Corn:rxcmxvealth "of Ken-
tucky donated certain funds to the County of PL‘llCiiCLClhl‘Ul‘ edu«
cational purposes; and whereas. trustees were prolhlctt to [take
charge of and manage said tuners who had theigower to perpetuate
their own body, and Without being responsible to onysody tor
the use of said trust funds; and whereas, it is desirable to the
people of the county aforesaid to have a knowledge oi the tunds
and their use and management; therefore,

Be it enacted by the General Assembly of the Commonwealth
of Kentucky:

Section 1. That the County Court of Pcndleton County, a
majority of the justices being prescnt and concu: ring, he and they
are hereby, empowered to elect ﬁve trustees on their County Court
day in May, 1870. and every three years thereafter, to take charge
and manage the funds and building‘s now held by the trustees of
the County School t'i,._1rls. Said trustees shall hold their ofﬁce
for thee years, and until their successors shall have been elected
and qualiﬁed.

Section 2. Before entering on the discharge of their duties,
said trustees shall be qualiﬁed to faithfully discharge the duties
of their said offices; and give bond in such sums and with such
securities, conditioned upon the faithful discharge of their ofﬁcial
duties; as the County Court may determir e; and it shall he the
duty or" said trustees to make correct reports of their proceedings
to the County Court every twelve months

Section 3. The Court shall annually, on the County Court
day of May, appoint a committee to settle the accounts of said
trusttccs, which settlement shall be spread on the records of said
cour .

Section 4. The County Court Shall, on the County Court day
of May, 1870, appoint a committee to settle with the old trustees,
take charge of the property belonging to same, receipt for it and
bring it into Court, to be rcceip'ted for by the new trustees before
taking charge of same.

The County Superintendent. Since the chief school officer of
the-county, the county Superintendent, has had from time to time,
Various duties to perform in relation to school ﬁnances, and has
befiu required to give bond, hrielf mention of the evolution of this
office is thought necessary to a better uiidcrstauding of this problem.
The early law, which. gave the county court authority to appoint
three county school commissioners for a term ol" two years, was

GDS-quvs of Kentucky; Volume 2, Chapter 991, Sections 1, 2, :3, and 4, pages

933

amended in the year of 1860.9 The county court was directed to
appoint one county commissioner to hold office for a term of two

years, and speciﬁed that he: . . . before acting shall giVe
covenant and take oath as required by law of the commissioners.”
This procedure was followed until, passage of the law, approved
May 12, 1884,10 creating the office of county superintendent of
schools, who was to be elected by popular vote and was required to
give bond with sufficient surety, approved by the County Court, for
faithful discharge of his duties.

Provisions for Bonding Treasurers and Depositories, 1891-1934.
With the adoption of the present constitution in 1891, school legis-
lation ceased to be special or local in nature. Taxation for support.
of public schools became mandatory, and school funds from both
local and state sources increased substantially. As people became
more tax conscious, they became more aware of the necessity for
protecting the school funds from careless management and
malfeasance.

Bonds of Treasurers and Business Managers. Early provisions
for bonds usually speciﬁed no deﬁnite amount, but the terms
“proper”, “sufficient”, “good and suificient”, or “as may be
requirec ” were commonly used. In some instances, as in the Acts
of 1893,11 the provision was made that the treasurer give bond ina
sum twice the amount of funds to be collected.

County Superintendent as Treasurer. A change in the
treasurer of county systems was brought about by the Acts of 190812
which considered each county one school district, excepting cities
and Special Independent Graded Districts. The County Superin-
tendent of Schools was designated as treasurer of the County Board
of Education, a policy which followed several years, and was
directed to give a special bond which was to be approved by the
County Court. A law passed in 1912 was somewhat more speclﬁc.
Section 4 of this law reads as follows:13

Section 4. Before entering upon the discharge of his duties
each county superintendent must enter a covenant before the

County Court of the County to the Commonwealth of Kentucky,

with sufﬁcient sureties in not less than an amount of money that

he shall receive at any installment from the State Treasury, as

Common School Funds, for the faithful discharge of his duties
and the said bond shall be renewed each year.

”Kentu