Under some charters, the city comptroller, tax collector, treasurer, and city attorneys are elected by the voters, while the minor officers, such as the city clerk, tax assessors, members of the board of health, the board of education, and the board of police commissioners, are elected by the council.
The revenue of a city is derived from a general tax on all real and personal property, which must be uniform, and a license tax on all occupations, which is varied with the occupation.
EDUCATION.--There is a thorough system of public schools for the education of the children of the State, the expenses of which are provided for by taxation or otherwise. The schools are free to all children of the State, but separate schools are provided for white and colored children. The State appropriates money directly to the support of the public schools.
Authority may be granted to counties, school districts, or to municipalities, upon the recommendation of the corporate authority, to maintain schools by local taxation, levied in addition to the amount appropriated by the State. But such a law takes effect in any county district, or municipality, only if ratified by a two-thirds majority of the citizens voting on the question.
The State Superintendent of Schools is the executive head of the school system of the State, and to him are submitted reports from the county school superintendents. He prepares the questions for teachers' examinations.
The State Board of Education is composed of the Governor, State Superintendent of Schools, and four other persons who are appointed by the Governor and confirmed by the Senate. At least three of these appointees must be men of practical experience in teaching schools and of high standing in educational work, having had at least three years' practical experience in the schools of Georgia.
The board is authorized to receive bequests for education, and invest the principal sums when the interest only is to be expended. The board is an appellate and advisory body. The State Superintendent of Schools is required to advise with the board for the better performance of his duties, and appeals from his decisions lie to the board.
It is the duty of the State Board of Education to provide rules and regulations for the supervision of all schools in the State; to provide the course of study and select textbooks for all common and high schools of the State receiving State aid; also to provide a system of certification for the teachers of the public schools.
The schools of each county are under the control of a County Board of Education. The grand jury of a county selects five citizens to serve on the board for the term of four years. The county is divided by the board into school districts, and a school is established in each district which may have three trustees who act under the general supervision of the County Board of Education.
The board employs teachers, rents property, buys school furniture, and makes all arrangements necessary for the efficient operation of the schools.