fund, to extend the terms of school in said townships, towns and cities after the tuition fund apportioned to such townships, towns and cities from the state tuition revenues shall be exhausted, provided that such school trustees are hereby empowered to borrow money, for a period not to exceed one year, in anticipation of the above tax levy, but not in excess of such levy, for the purpose of paying the salaries of teachers of such schools.

This section amends section 6443 Revision of 1914.

6447. Enumeration of school children.

The statute does not provide that it is necesary for children to be enumerated to attach them to a school district, the enumerator only being required to give the number of the district to which the person having the custody of the children is attached for school purposes, the intent of the statute being that residence fixes the attachment and not the enumeration. Greenlee v. Newton School Tp., 55 App. 630, 104 N. E. 610.

[Acts 1901, p. 448. In force March 11, 1901.]

6449. Transfer of pupils.

This section Revision of 1914, as amended by section 1, Acts 1919, p. 173, is repealed by section 6423r being section 4, Acts 1921, p. 743.

An action can not be maintained by a school corporation to enjoin school officers and authorities from transferring pupils from one school district to another because such a transfer is not authorized by law, for if a transfer is illegal such fact would be a defense to any action that should be brought to recover the cost of educating the pupils so transferred. Jeffersonville School Tp. v. School City, 59 App. 83, 108 N. E. 966.

In a mandamus under this section, complaint should allege appeal to the county superintendent of schools and the transfer of a child by such superintendent, and the relator's remedy under section 6451 upon the trustee's refusal to order the transfer being an appeal to the county superintendent. Poer v. State ex rel. Hinshaw, 188 Ind. 55, 121 N. E. 83.

[Acts 1919, p. 140. In force May 15, 1919.]

6449a. High school transfers.-1. "Whenever any pupil, who is a resident of any city or town of this state, resides within two miles of a high school in an adjoining city or town, and more than four miles from the nearest high school of the city or town in which such pupil resides, then, upon application made by the parent, guardian or custodian of such pupil, to the board of school trustees of the city or town in which such pupil resides, it shall be the mandatory duty of such board of school trustees to grant an order of transfer to such

pupil to the nearest high school in such adjoining city or town, which shall entitle such pupil to attend said high school. The tuition for such pupil shall be paid in the manner and in such sum as is provided by the law governing other transfers from one high school to another."

[Acts 1921, p. 180. In force May 31, 1921.]

6450. Payments for transfer.-2. If such transfer is granted, the school trustee or board of school trustees, or commissioners of the school corporation in which such child resides shall pay out of the special school fund, or out of the tuition fund at his discretion, to the school trustees or board of school trustees or commissioners of the school corporation to which such child is transferred, as tuition for such child, an amount equal to the annual per capita cost of education in the corporation to which said child is transferred; or such a part of it as the term of enrollment of said child in the schools of the creditor corporation may require: Provided, That the per capita cost in high schools shall be calculated upon the basis of expenditures for high school purposes, and the per capita cost in grade schools shall be calculated upon the basis of expenditures for the schools below the high schools. The annual per capita cost of education in the corporation to which such child is transferred shall be calculated upon the basis of the expenditures therein for the following items: Salaries of superintendent, supervisors, instructors, and janitors, the cost of fuel, light, printing and laboratory supplies, to all of which expenditures shall be added an amount equal to eight per cent (8%) on the fair valuation of the school plant, including the school grounds, the school house or school houses and any and all other physical property belonging to and constituting a part of such school plant: Provided, That the amount so added shall not exceed fifteen dollars ($15.00) per pupil. It shall be the duty of the county assessor of each county in this state to evaluate and appraise each such school plant within his jurisdiction, annually, at any time between the first day of March and the fifteenth day of May. In making such evaluation or appraisement, such assessor shall comply in all respects with the provisions of the laws of this state concerning the assessment of property for purposes of taxation, and an appeal may be taken from the determination of the county assessor to the county board of review and the decision of such board of review, or, in the event that no appeal be taken, the decision of the county assessor, shall be final.

This section amends section 6450 Supplement of 1918, being section 1, Acts 1915, p. 35.

See section 6457.

6451. Appeal to superintendent.

See note to section 6449.

[Acts 1917, p. 89. In force May 31, 1917.]

6459. Paying tuition.-2. That the school corporation in which such child has settlement shall pay out of the special school fund or out of the township fund or out of the tuition fund at the discretion of the trustee of the township, board of school trustees or commissioners of the school corporation, to the school corporation in which said institution is located, as tuition for said child, an amount equal to the annual per capita cost of education, in the corporation to which said child is transferred, Provided, That if said child is a resident of said school corporation for less than one (1) year, said annual per capita cost shall be pro-rated. In calculating the per capita cost, only expenditures for current year, not including permanent improvements and additions, shall be counted.

This act amends section 6459 Revised Statutes of 1914.

6460. Appeal when transfer denied, penalty.-3. If an order of transfer be denied to the school corporation in which the said custodial institution or orphan's home is located, said school corporation by its proper officer or officers may appeal the case to the county superintendent of schools of the county denying said transfer. Either school corporation by its proper officer or officers may appeal from the decision of the county superintendent of schools to the state superintendent of public instruction, within sixty (60) days, by filing a written statement of the case and serving written notice upon the other contesting corporation. Any township trustee or secretary of a school board who refuses to issue transfer to any pupil sent from his school corporation to an orphans' home for school purposes, shall be guilty of a misdemeanor, and, upon conviction thereof, shall be fined not less than ten dollars ($10) nor more than twenty-five ($25). This section amends section 8460 Revision of 1914.

SEC.

ARTICLE 5.-APPORTIONMENT OF REVENUE.

6475. County auditor's apportion

ment.

6475. County auditor's apportionment.

If a county auditor in making an apportionment of the public school funds to the different school corporations of the county gives to one school corporation more of the fund than it is entitled to, and such fund is expended by such corporation in support of its schools, another school corporation can not sue and recover from the corporation receiving such excess of funds the amount that was improperly apportioned to it. School City v. Harrison School Tp., 184 Ind. 742, 112 N. E. 514.

Where a county auditor, in distributing county shares of tuition revenue arising from the income on the common school fund, fails to take into consideration certain matters required by this section, whereby some of the school

trustees received more than their proportion while others received less, a school corporation receiving more than its proportion is not liable, after expenditure of the fund, to a school corporation which received less than its proportion. School City of Terre Haute v. Harrison School Tp., 184 Ind. 742, 112 N. E. 514.