1887 public laws – Ch.424 Sec.2

The inspectors of said election shall on the day following the election certify the number of votes cast and counted for and against school to the county board of education, who shall proceed to declare at once the result of the election. And if a majority of the votes cast shall be in favor of such tax the same shall be levied by the county commisioners and collected by the sheriff under the same rules and regulations under which other school taxes are levied and collected, and the sheriff shall be subject to the same liabilities for the collection and disbursement of said tax as he is or may be for other school taxes, and shall receive as compensation for such services two per centum commission: Provided, the special taxes so levied and collected shall not be less than ten cents on the one hundred dollars valuation of property and thirty cents on the poll, nor exceed twenty cents on the one hundred dollars valuation of property and sixty cents on the poll. The taxes levied and collected under the provisions of this act shall be applied exclusively to the establishment and maintenance of the public schools in said district, and the school committee whose appointment is hereinafter provided for may establish one or more graded public schools in said district, and the taxes levied and collected under this act shall not be appropriated or expended for any other purpose.