49. Registration .-—The proper oflScers of the school dis-
trict in which any bonds may be voted, under any law of this
state, are required before the issuance of such bonds, to make
a written statement under oath of all the proceedings relative
to the vote, notice of election, how made, questions of submis-
sion, and result of the vote, together with a full statement of
assessed valuation, number of children of school age, and the
total bonded indebtedness of such district, and transmit such
statement, with the bonds, to the auditor of public accounts.
The auditor, upon examination of such statement and bonds,
if he is satisfied that said bonds have been voted in conformity
to law and are in all respects in due form, shall record the
statement and register the bonds in his ofiBce. No bonds shall
be issued or be valid unless they shall be so registered and
have indorsed thereon a certificate by the said auditor and sec-
retary of state, showing that they are issued pursuant to law.
50. Tax: — Upon the registration of such bonds, the
auditor shall certify that fact to the clerk of the county in
which the district is located, and also to the oflScers of the
district, who are required to enter the same upon the records
of such district, and taxes for the payment thereof and the
interest thereon shall be levied by the board of county commis-
sioners, upon all of the taxable property of such school dis-
trict. (Chap. 79, subn. 16, as amended by chaps. 75 and 76,
Laws of 1887.
51. School District Refunding Bonds : — School dis.
