from income school salaries. §§ 1, 2. SECTION 1. The state treasurer shall annually, on or Reimbursement before November fifteenth, pay to the several towns from tax to towns the proceeds of the tax on incomes, which shall be avail- for certain able therefor without appropriation, the sums required for 1919, 363, the purposes of Part I of this chapter, as part reimburseOp. A. G. ment for salaries paid to teachers, supervisors, principals, assistant superintendents and superintendents for services in the public day schools rendered during the year ending the preceding June thirtieth. (1920) 168. on full teachers, etc. SECTION 2. (As amended by chapter 420, Acts of 1921.) Reimburseme For each such person employed for full time service for the time service of entire school year, such reimbursement shall be as follows: 1919, 363, § 3. (1) Two hundred dollars for every person so employed who received as salary not less than nine hundred and fifty dollars and who is a graduate of an approved normal 1921, 420, 1. Reimbursement based on less than full time service. school or college and had taught on full time at least two years previous to said year or whose preparation and teaching experience are accepted as equivalent. (2) One hundred and fifty dollars for every person so employed not included in paragraph (1) who received as salary not less than eight hundred and fifty dollars and (a) has satisfactorily completed one year of professional training in an approved normal school or teachers' training school, and had taught on full time at least three years previous to said year; or (b) is a graduate of an approved normal school or college, and had taught on full time for at least one year previous to said year; or (c) whose preparation and teaching experience are accepted as equivalent. (3) One hundred dollars for every person so employed and not included in paragraphs (1) or (2) who received as salary not less than seven hundred and fifty dollars. SECTION 3. For every such person employed for less than full time service for the school year, but otherwise 1919, 363, § 4. described in the preceding section and receiving a proportionate salary, said reimbursement shall in each case be in such proportion to the reimbursement provided for in said section as his service bears to full time service. No town in a superintendency union shall receive under this chapter reimbursement for the part time employment of a superintendent if entitled to reimbursement therefor under section sixty-five of chapter seventy-one. Supplementary reimbursement. 1921, 420, § 2. SECTION 4. (As amended by chapter 420, Acts of 1921.) 1919, 363, § 5. Every town whose valuation, including omitted assessments, for the year next preceding the date of payment, when divided by the net average membership of its public day schools as defined in section five for the year ending on the next preceding June thirtieth, yields a quotient less than forty-five hundred dollars shall, for each person for whom it received reimbursement under section two, receive supplementary reimbursement as follows: (1) Three hundred and fifty dollars if said quotient is less than two thousand. (2) Three hundred dollars if said quotient is less than twenty-five hundred but not less than two thousand. (3) Two hundred and fifty dollars if said quotient is less than three thousand but not less than twenty-five hundred. (4) Two hundred dollars if said quotient is less than thirty-five hundred but not less than three thousand. (5) One hundred and fifty dollars if said quotient is less than four thousand but not less than thirty-five hundred. (6) One hundred dollars if said quotient is less than forty-five hundred but not less than four thousand. For each person for whom any such town received proportionate reimbursement under section three it shall in each case receive as supplementary reimbursement the same proportion of the sums named herein for full time service. membership SECTION 5. For the purposes of section four the net Net average average membership of the public day schools of a town defined. for any school year shall be the average membership for 1919, 363, § 6. such year as shown by the school registers, increased by the number of pupils resident therein whose tuition in the public schools of another town, for not less than half such year, the town has paid, decreased by the number of nonresident pupils attending its schools for not less than half such year. ment on ac salaries of state aided SECTION 6. No town shall be entitled to reimburse- No reimbursement under Part I of this chapter on account of salaries count of paid to teachers whose employment in state aided voca- teachers in tional schools or departments, continuation schools or vocational Americanization classes entitle the town to state reim- schools, etc. 1919, 363, § 7. bursement. For every teacher in a practice school connected with a state normal school, part or all of whose salary is paid or reimbursed by the commonwealth, the town's reimbursement under this chapter shall be proportionate to the part thereof paid by it. SECTION 7. Every superintendent of schools shall file Returns by with the commissioner of education, not later than August tendents. first in each year, a sworn statement, upon blanks prepared by the commissioner, containing the data necessary to determine the amounts payable under Part I of this chapter. Before filing such statement, the superintendent shall submit it to the chairman of the school committee, who shall countersign it on oath, if, after examination, he finds it correct. The commissioner shall cause such statements to be examined, and shall transmit them to the state treasurer, with a tabulation showing the amount due each town. superin 1919, 363, § 8. Massachusetts R. S. 11, § 13. 1. PART II. SCHOOL FUNDS. SECTION 8. The present school fund of the commonwealth, with future additions, and all funds received by the commonwealth from the federal government, the disP. S. 43,1 position of which is not otherwise provided for, shall constitute a permanent fund, to be called the "Massachusetts School Fund". The principal thereof shall not be diminished, and the income shall be disbursed as hereinafter provided. 1890, 335, § 1. R.IL 41, § 1. Commissioners 1834, 169, § 2. Time of payment. R. S. 23, §§ 66, 67. 1849, 117, SECTION 9. The commissioner of education and the state treasurer shall be commissioners to invest and manage the fund, and shall make an annual report of the condition and income thereof. All investments shall be made with the approval of the governor and council. 1919, 350, §§ 56-58. SECTION 10. The accrued income of said fund on December thirty-first annually shall be apportioned by the 1846, 223, § 5. commissioners thereof, as provided in Part II of this chapter and paid to the towns entitled on the following March tenth. $82, 3. G. S. 36, § 3. 1867, 98. Definitions. 1919, 363, § 10. 1903, 456, § 2. P. S. 43, § 4. R. L. 41, § 5. SECTION 11. (As amended by chapter 420, Acts of 1921, 420, § 3. 1921.) For the purposes of Part II of this chapter, the following word and phrase shall be defined as follows: "Valuation" shall mean the town's valuation, as determined by the last preceding assessors' valuation, exclusive of omitted assessments. "Assured minimum" shall mean the amount by which the sum of the following items for the last preceding town fiscal year exceeded the amount received by the town during said year under Part I and for the tuition of nonresident pupils, including state wards; (1) Salaries paid to full time principals and teachers, not including any amounts by which any such salary was at rate in excess of nine hundred and fifty dollars. (2) Two hundred and fifty dollars for each teaching position held by a full time principal or teacher. (3) Expenditures for transportation of pupils to the local schools. (4) Expenditures for the tuition in, and transportation to, public elementary schools in adjoining towns. (5) In the case of towns having over five hundred families and exempted from the requirement of maintaining a four year high school, the actual expenditures made during that year for tuition in high schools in other towns. In computing the "assured minimum", expenditures for state aided vocational or continuation schools or Americanization classes shall not be included. to towns with than five SECTION 12. A town of less than five hundred thou- Distribution sand dollars valuation shall receive one half of its assured valuation less minimum if said minimum exceeds the sum that would hundred thouhave accrued therein from a tax of ten dollars per thou-sand dollars. 1835, 138, § 2. sand dollars valuation. If said minimum is less than the R. S. 23, 67. § 1854, 300, proceeds of such a tax, but more than would have been $23. the proceeds of a tax of five dollars per thousand, the G. S. 36, § 2. town shall receive the amount by which said minimum exceeds the proceeds of such a five dollar tax. 1858, 96, § 2. 1865, 142, § 1. 1866, 208, 1. 1869, 168. 1870, 45. towns with than one 1835, 138, § 2. 300, 1. SECTION 13. A town of less than one million dollars, Distribution to but not less than five hundred thousand dollars, valua- valuation less tion, shall be allotted one third of its assured minimum million dollars. if said minimum exceeds the sum that would have ac- 1923, 67. crued therein from a tax of seven and one half dollars per 1854, 30 thousand dollars valuation. If said minimum is less than 1858, 96, § 2. G. S. 36, § 2. the proceeds of such a tax, but more than would have 1865, 142, 1866, 208, § 1. been the proceeds of a tax of five dollars per thousand, 1869, 168. the town shall be allotted the amount by which said 1874, 348, § 1. minimum exceeds the proceeds of such a five dollar tax. 1881 22. Said allotments shall be paid in full if their sum does not 1891, 177. exceed the amount available after making the payments R. L. 41, § 4. provided for by the preceding section, otherwise shall be proportionally reduced and paid. they 1870, 45. 1893, 272. 1903, 456, § 1. 1918, 186, § 1. 1919, 363, §§ 12, 16. to towns with than two thousand 1854, 300, SECTION 14. A town of less than two million five hun- Distribution dred thousand dollars, but not less than one million valuation less dollars, valuation, shall be allotted one half the amount million five by which its assured minimum exceeds the amount that hundred would have accrued therein from a tax of five dollars per dollars. 1835, 138, § 2. thousand dollars valuation. If the total allotment under R. S. 23, § 67. this section exceeds the amount available after the distri- §§ 2, 3. bution provided for by the two preceding sections, state treasurer shall add to said amount, from the ceeds of the income tax, without appropriation, amount required, but not exceeding two hundred thousand dollars in any one year. If said addition does the G. S. 36, § 2. pro- 1866, 203, § 1. the 1869, 168. 1858, 96, § 2. 1865, 142, § 1. 1870, 45. 1874, 348, § 1. P. S. 43, § 3. not 1884, 22. 1891, 177. |