The boundaries of the civil and school cities must be deemed coterminous.

For the foregoing reasons, it is my opinion that the said arti- cles do not come within the classes enumerated in said fifth sub- division, and that the regular fee for filing articles of incorpora- tion should be charged in this case. SCHOOL BOARD-MAYOR FILLS VACANCIES IN CITY SCHOOL BOARD. December 12, 1906. I-on. Fassett A. Cotton, Superintendent of Public Instruction, Indianapolis, Indiana: Dear Sir-In your'favor of the 7th inst. you ask whether the common council or the mayor fills a vacancy in the city school board created by the resignation of a member. The act of 1905 (Acts 1905, page 437) provides: "All vacancies that may occur in said board of school trustees shall be filled by the common council or board of trustees of the town, but such election to fill a vacancy shall only be for the unexpired term." While there are expressions contained in the town and city code, recently enacted, which appear to vest in the mayor the right to fill vacancies (Cf. Acts 1905, pp. 242, see. 45; 266, 380) these relate to city or elective officers, and do not include school trustees. SCHOOLS-CIVIL AND SCHOOL CITIES MUST BE DEEMED .COTERMINOUS. December 12, 1906. IHon. Fassett A. Cotton, Superintendent of Public Instruction, Indianapolis, Indiana: Dear Sir You have submitted to me the question whether the boundaries of the civil and school cities respectively may be dif- ferent. I am of the opinion that, as a practical matter, the two must be deemed coterminous. The statute provides: "Each civil township and each incorporated town and city in the several counties of the state is hereby declared a distinct municipal corporation for school purposes, by the name and style of the civil township, town or city cor- poration, respectively." (Burns' Stats. 1901, see. 5914.) In Utica Township v. Miller. 62 Iud. 230, 231, it is said: "Confusion of ideas may have arisen front the fact that two eorpoci ations. the township and the school township, exist acithin the same terriory. "The two cor- porations, however, the township anld the school township, the city and school city. or town and school town, are as distinct and separate legal entities as if they existed in different lerritory. " In Ingles v. State ex tel., 6i Ind. 212, 215. the court say: '"The civil township and the school township are two different corporations existing' in the same territory." In Wright v. Stockman, 59 Ind. 65, 68, the supreme court used this language: "With this controversy, however, it is manifest that neither the civil township of Clay nor the civil township of Milford, which are separate and distinct corporations, territorially the sarint as, but clothed by law with powers, rights and franchises entirely different from those of, the said school corporations, have or can have any possible connection.'' Accord, see Campbell v. Indianapolis, 155 Ind. 186, 208. The above citations clearly indicate that, in the mind of the court, the boundaries of the two classes of municipalities are the saie. That such is the proper construction of the law is further in- dicated by section 5997, Burns' Stats. 1901, which provides as follows: "'That in all cases where any city or incorporated town of this state has annexed or shall hereafter annex any ter- ritory, or where any town shall be hereafter incorporated' in which territory so annexed or incorporated there was or shall be the property of any school township used by such school township for school purposes, and such school town- ship was, or shall be at the date bf such annexations, in- debted either for the purchase of said school property, or for buildings constructed thereon, which indebtedness is unpaid at the date of the passa'ge of this act. it shall and is hereby made the duty of the school corporation of such city or incorporated town to pay such indebtedness, and such school corporation is hereby declared to be and made liable therefor. Until such city or town school corpora- tion shall have paid such indebtedness it sIalt not be en- titled to possession of such property, or to a deed therefor, and upon paying such indebtedness hby said school town- ship such school township shall be entitled to recover the amount so paid from said city school corporation wi ith in- terest at the rate of six per cent. per annum from date of payment, and on payment of such amount the said school corporation shall be entitled to a deed and possession of such property as now by law provided.'" I3y enacting this statute the legislature indicated an intention to make the school city and the civil city coincident, so far as extent of territory is concerned. Any other interpretation of the law would result in serious confusion. It is to be remembered, however, that there may be persons enrolled within the membership of a school corporation who are not residents of the civil city, town or township, as where there has been a transfer from one school corporation to another. Hence it was said in Ireland v. State, 165 Ind. 377, 380: "A school district has no fixed boundaries, but is com- posed of the persons residing in the township who have been enumnerated and attached thereto under section 5958, Burns VL01." COUNTY SUPERINTENDENT-WOIAN MAY BE. December 22, 1906. Ion. Fassett A. Cotton, Superintendent of Pablic Instruction: Dear Sir-You have referred to me a letter from Etta H. De- lay, of Lagrange, Indiana, containing the following question: Whether a woman would he eligible to the office of county super- intendent if she possessed the requisite license and could secure the required number of -,otes of the trustees. The act of 1905, at page 492; entitled: "An act concerning county superintendents, their qualifications, their compensation and their assistants," reads as follows, in its first section: "No person shall be elegible to or shall hold the office