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CHAPTER 455 AN ACT TO PROVIDE FOR THE ADMINISTRATION AND OPERATION OF A UNIFORM SYSTEM OF PUB- LIC SCHOOLS OF THE STATE FOR THE TERM OF EIGHT MONTHS WITHOUT THE LEVY OF AN AD VALOREM TAX THEREFOR. The General Assembly of North Carolina do enact:
Objects of Expenditure. The appropriation of State funds, as provided under the provisions of this act, shall be used for meeting the costs of the operation of the public schools, as determined by the State School Commission, for the following items: 1 General Control Salaries of superintendents Travel of superintendents Salaries of clerical assistants for superintendents Office expense of superintendents Per-diem county boards of education in the sum of one hundred dollars to each county f. Audit of school funds 2 Instructional Service a. Salaries for white teachers, both elementary and high school b. Salaries for colored teachers, both elementary and high school c. Salaries of white principals d. Salaries of colored principals e. Instructional supplies 8 Operation of Plant a. Wages of janitors b. Fuel c. Water, light and power d. Janitors supplies e. Telephone expense 4 Auxiliary Agencies a. Transportation -1 Drivers; and contracts -2 Gas, oil, and grease -3 Mechanics -4 Parts, tires, and tubes pag rp ) -5 Replacement busses -6 Compensation for injuries and/or death of school children as now provided by law b. Libraries In allotting funds for the items of expenditure hereinbefore enumerated, provision shall be made for a school term of only one hundred sixty days, and for those employees, only, who are paid wholly or in part from State funds, in accordance with the provisions of this act. The State School Commission shall effect all economies possible in providing State funds for the objects of General Control, Operation of Plant, and Auxiliary Agencies, and after such action shall have authority to increase or decrease on a uniform percentage basis the salary schedule of teachers, principals, and superintendents in order that the appropriation of State funds for the public schools may insure their operation for the length of term provided in this act. It shall be unlawful for any ad valorem taxes to be levied for the operation of the public school term except as hereinafter provided. The objects of expenditure designated as Maintenance of Plant and Fixed Charges shall be supplied from funds required by law to be placed to the credit of the public school fund of the county and derived from fines, forfeitures, penalties, dog taxes, and poll taxes, and from all other sources except State funds: Provided, that when necessity shall be shown, the State School Commission may approve the use of such funds in any administrative unit to supplement any object or item of the current expense budget; and in such cases, the tax levying authorities of the county administrative unit shall make a sufficient tax levy to provide the necessary funds for Maintenance of Plant, Fixed Charges, and Capital Outlay: Provided, further, that the tax levying authorities in any county administrative unit, with the approval of the State School Commission, may levy taxes to provide necessary funds for teaching vocational agriculture and home economics and trades and industrial vocational subjects supported in part from Federal Vocational Education funds: Provided, that nothing in this act shall prevent the use of Federal and/or privately donated funds which may be made available for the operation of the public schools under such regulations as the State Board of Education may provide.