Author 
 
 Title. 
 
 Class k.^3-S.8-fc.jk j Imprint 
 
 l!i~:;0S",.('6-i apo' 
 
3-21-'10-5M 
 
 OFFICIAL INSTRUCTIONS 
 
 FORMING SPECIAL-TAX DISTRICTS, 
 
 HOLDING ELECTIONS, 
 
 REGISTRATION AND QUALIFICATIONS OF 
 
 VOTERS THEREIN, ETC. 
 
 "^•^.o^OCIo ^— ^s..A-o^«_^ 
 
 ' __ issued from the 
 
 'Office of the Superintendent of Public Instruction. 
 
 RALEIGH. 
 
INSTRUCTIONS. 
 
 PETITIONS FOR ELECTIONS— THIRTY DAYS' NOTICE, ETC. 
 
 Section 4115 of the School Law gives plain and explicit instructions as to 
 number of petitioners and other requirements, as follows : 
 
 Upon a petition of one-fourth of the freeholders within the proposed special 
 school district, in whose names real estate in such district is listed in the tax 
 lists of the current fiscal year, endorsed by the county board of education, the 
 board of county commissioners, after thirty days' notice at the courthouse 
 door and three public places in the proposed district, shall hold an election to 
 ascertain the will of the people within the proposed special school district 
 whether there shall be levied in such district a special annual tax of not 
 more than thirty cents on the one hundred dollars valuation of property 
 and ninety cents on the poll to supplement the public-school fi>ud which may 
 be apportioned to such district by the county board of education in case such 
 special tax is voted. 
 
 Blank petitions for elections will be furnished upon application to the 
 county superintendent or the State Superintendent of Public Instruction. 
 
 LAYING OFF DISTRICTS. 
 
 We find the following words in section 4115 in regard to laying off special-tax 
 districts : "Special school-tax districts may be formed by the county board of 
 education in any county, without regard to township lines." 
 
 It is wise to have the metes and bounds of the special-tax district set 
 forth in plain language in the petition, so that no one can say that he was 
 misled or deceived as to what territory is included in the proposed district. 
 
 It is not wise to gerrymander the territory simply to win an election. Due 
 regard should be had for adjacent districts, ^o as not to injure the public 
 schools in these districts. The territory included in the proposed district 
 must, of course, be contiguous. 
 
 It is not wise to make a district include a part of a farm and exclude a part. 
 To illustrate: Beginning at corner of A's farm and running with his line, 
 including A's land to B's corner, thence with his line (excluding B's land, if 
 B is not wanted in special-tax district) to C's corner, and so on around 
 the proposed district until beginning point is reached. 
 
 It is not wise or equitable to form a shoe-string district without regard 
 to the needs of the school population, so as to get selfish advantage by in- 
 cluding largest possible amount of property for the smallest possible number 
 of children. 
 
 ;V:.i D, OFD. 
 
 IVIAY 6 I9i0 
 

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 It must be remembered that section 4129, Public School Law, says : "That 
 he county board of education shall divide the townships into convenient school 
 istricts, as compact in form as practicable," and requires that the con- 
 e'nience and necessities of the children shall be consulted in fixing the 
 oundaries of the district. 
 
 REGISTRATION OF VOTERS. 
 
 The registrar is appointed by the county commissioners at the time they 
 •'der the election for a proposed district. There must be a new special regis- 
 •ation of the voters residing in the special-tax district. 
 
 WHO MAY VOTE. 
 
 Article VI, sec. 2, Constitution of North Carolina, gives the qualifications of 
 )ters thus : "He shall have resided in the State of North Carolina for two 
 ^ars, in the county six months, and in the precinct, ward or other election 
 .strict in which he offers to vote, four months next preceding the election." 
 
 any person resides in the district who has been deprived of citizenship on 
 ■count of crime, he cannot vote until restored to citizenship. If a man is 
 it qualified to vote in State and county elections, he is not qualified to vote 
 
 special-tax district elections. 
 
 REGISTRATION BOOKS OPEN. 
 
 The registrar must keep his books open for twenty days preceding day for 
 ising registration books. The opening of the registration books, the closing 
 y, and a day set apart for challenges should all be well advertised. These 
 ctions are required to be held under the law governing general elections, as 
 ir as may be. Registrars can secure copies of the general election laws 
 m their register of deeds. 
 
 METHOD OF HOLDING THE ELECTIONS. 
 
 ?wo pollholders are appointed at the time the election is ordered by the 
 .nty commissioners. The place of holding the election, as well as the day, 
 iesignated by the commissioners. The pollholders and the registrar hold 
 election. It is well to have two boxes for the ballots, marked, "For 
 'Cial Tax" on one, and "Against Special Tax" on the other. Prepare ballots 
 which are printed or written "For Special Tax" and others on which are 
 tten or printed "Against Special Tax." 
 
 PAYMENT OF POLL TAX. 
 
 .ection 4320 of the Revisal of 1905 provides that "No person shall be en- 
 \ed to vote unless he shall have paid his poll tax for the previous year on 
 )efore the first day of May of the year in which he offers to vote, as pre- 
 bed in Article V, section 1, of the Constitution." 
 
The •'preTioBS year" as used in the Consrirntioii. and adopted in the Revisa 
 means preTiOBS fiscal Tear. (State t. Daxis, 109 X. C. 780.) The fiscal yer 
 rnns from Jane 1st :: i r : ear to May 31st of the year following. Therefor 
 TO entitle a person to TOTe in any election held prior to May 31. 1910, he mm 
 have paid Ms poll tax for the fiscal year ending May 31, 1909, on or befoi 
 May X 1^10 — ^in other words, the poU tax assessed against him in 190S. 1 
 entitle biin to ^ :- :i_ :_- election held after May 31, 1910. he must ha-^ 
 paid his poll tax for the fiscal year ending May 31. 1910. on or before May 
 1910, or. in other words, Ms poll tax assessed against him in the year U'lj: 
 
 RETURNS OF ELECTIONS. 
 
 To establish the district and authorize the leTying of The t:tx. a majorit 
 of the Totes of the qualified Totecs must be cast ■"For Si)ecial Tax." The Si 
 preme Court of Xorth Carolina having held that only registered voters ai 
 qnalified voters, this means that a majority of the votes of the registere 
 T.iters must be east 'Tor Special Tax." 
 
 The law directs that **3nhe r^istrar and pollholders shall canvass the xox 
 ca^T and deeiiir? iiie r --'-- "" -■.- -tt -=-i- ^-— ^--- -^ - -_-; ^- -i-^ ---::- 
 
 board of commissi onei - 
 
 Biaiiks for properly reportii^ the eieeticm retoms wUl be furnished upo 
 application tc- tLt county snperintraid«it or State Superintends : 
 
 Ins traction. 
 
 ONLY ONE DAY IN YEAR TO LEVY TAX. 
 
 It is important to keep in mind that a tax can cnly be levied on the firs 
 Monday in Jtme of each year. 
 
 THIRTY DAYS- PUBLIC NOTICE 
 
 is required before an election can be held. The regular meetings of the count 
 board of commissioners at wMch elections can be ordered in time for sjtecia 
 tax to be levied tMs year are AprO 4th and May 2d. 
 
 If an election is ordered later than May 2d the tax levy cannot be mad 
 tmtil June, ISH, unle^ a called meeting of the c-ounty board of commit 
 sioners is held so as to give thirty days' public notice of election before Jun- 
 6th, wMch is the date the special-tax levies for the fiscal year will be made