Series 357: Common School Fund. 1847-1911
Auditor (RG 29).

Series 357: Common School Fund. 1847-1911
Auditor (RG 29).

      First established by the legislature in 1846, the system of common schools was structured so that control remained in the hands of local county school boards. School board commissioners were required to submit reports to the Secretary of State detailing information on the situation of their schools (including the funds, number of students and teachers, etc.). Funds originated from state and county taxes on a variety of areas, including: licenses issued to hawkers and peddlers, keepers of billiards tables, and retailers of wine and liquor; privilege taxes; poll taxes; fines; and proceeds from the sale of state lands.
      This collection consists of thirteen cubic feet of receipt warrants for the Common School Fund, as well as reports made by county tax assessors of taxpayer contributions to the fund. There are also three account ledgers that contain totals for the amount distributed with the corresponding receipt warrant number. The materials are arranged chronologically.

See also:
      Series 1208: Privilege Tax Receipts and Licenses. 1870-1899.
      Series 2940: Licenses to Retail. 1871-1892.
      Series 2275: Fines, Fees, and Forfeitures. 1818-1881.

Ledgers:

Receipt Warrants:

Common School Fund Distribution Reports:

Common School Fund Poll Tax Reports:

Common School Fund Envelopes: