the compensation of the supervisor and town clerk when thus associated, shall be the same as that of the town superintendent. No. 25-21. Whenever it may become necessary or convenient, to form a district out of two or more adjoining towns, the town superintendent of each of such adjoining towns, or the major part of them, may form, regulate and alter such district. No. 26- 22. No alteration of any school district, made without the consent of the trustees thereof, shall take effect until three months after notice, in writing, shall be given by the town superintendent, to some one or more of such trustees. No. 27-23. In making the apportionment of moneys among the several school districts, no share shall be allotted to any district, part of a district, or separate neighborhood, from which no sufficient annual report shall have been received, for the year ending on the last day of December, immediately preceding the apportion same tion of Article third, Title second of Chapter fifteen of the First part of the Revised Statutes, are hereby extended to all cases where a school district shall have been formed at such time previous to the first day of January, as not to have allowed a reasonable time to have kept a school therein for the term of three months, such district having been formed out of a district or districts in which a school shall have been kept for three months, by a teacher duly qualified, during the year preceding the first day of January (1) No. 33- 27. All moneys apportioned by the town su. perintendent, to the trustees of a district, part of a district, or separate neighborhood, which shall have remained in the hands of the town superintendent for one year after such apportionment, by reason of the trus tees neglecting or refusing to receive the same, shall be added to the moneys next thereafter to be apportioned by the town superintendent, and shall be apportioned and paid therewith, in the same manner. No. 34- 28. In case any school moneys received by the town superintendent, can not be apportioned by him, for the term of two years, after the same are received, by reason of the non-compliance of all the school dis tricts in his town with the provisions of this Title, such moneys shall be returned by him to the county treasurer, to be by him apportioned and distributed, together and in the same manner with the money's next thereafter to be received by him, for the use of common schools. No. 35.-29. It shall be the duty of the town superintendent in each town, between the first day of July and the first day of August (2) in each year, to make and transmit to the county clerk, a report in writing, bearing date on the first day of July, in the year of its transmission, and stating, 1. The whole number of school districts and neighborhoods, separately set off within the town: No. 29-5 24. No moneys shall be apportioned and paid to any district or part of a district, unless it shall appear by such report, that a school had been kept therein for at least four(1) months during the year ending at the date of such report, by a qualified teacher; that no other than a duly qualified teacher had at any time during the year for more than one month been employed to teach the school in said district; (4)and that all moneys received during that year, have been applied to the payment of the compensation of such teacher: and no portion of the library money shall be apportioned or paid to any district or part of a district, unless it shall appear from the last annual report of the trustees, that 3. The length of time a school shall have been kept in the library money received at the last preceding apporeach of such districts or parts of districts, distinguishtionment was duly expended according to law, on or before the first day of October subsequent to such ap-ing what portion of that time the school shall have been portionment. (a) No. 29-25. No part of such moneys shall be apportioned or paid to any separate neighborhood, unless it shall appear from the report of its trustee, that all mo- [ neys received by him during the year ending at the date of such report, have been faithfully applied, in paying for the instruction of children residing in such neighborhood. 2. The districts, parts of districts, and neighborhoods, from which reports shall have been made to him, or his immediate predecessor in office, within the time limited for that purpose: kept by qualified teachers. 4. The amount of public moneys received in each of such districts, parts of districts and neighborhoods: 5. The number of children taught in each, and the number of children over the age of five and under sixteen years, residing in each: 6. The whole amount of moneys received by him, or his predecessor in office, during the year ending at the date of such report, and since the date of the last preceding report; distinguishing the amount received from the county treasurer, from the town collector, and from any other and what source. No. 30- 2.] Whenever an apportionment of the public money shall not be made to any school district, in consequence of any accidental omission to make any report required by law, or to comply with any other provision of law, or any regulation, the superintendent of common schools may direct an apportionment to be made to such district, according to the equitable cirpended, and for what cause. cumstances of the case, to be paid out of the public money on hand; or if the same shall have been distributed, out of the public money to be received in a succeeding year (2) 7. The manner in which such moneys have been expended, and whether any, and what part remains unex No. 31-6 26. If after the time when the annual reports are required to be dated, (3) and before the apportionment of the school moneys shall have been made, a district shall be duly altered, or a new district be formed in the town, so as to render an apportionment founded solely on the annual reports, unjust, as between two or more districts of the town, the town superintendent shall make an apportionment among such districts, according to the number of children in each, over the age of five and under sixteen years, ascertaining that number by the best evidence in his power. No. 32-[1.] The provisions of the twenty-sixth sec (a) Laws of 1843, ch. 133, § 15. (1) Altered from three to four months, by chap 237, 2, laws of 1839. The following is an extract from that section: "To entitle the several school districts within this state to their share of the common school fund including the fund authorized by this act to be distributed, it shall be necessary for each school district, after the present year, to maintain a school to be taught by a qualified teacher for four months instead of three months, as now required by law, which four months shall be kept by a qualified teacher or teachers, after obtaining a certificate of competency from the school inspectors." (2) Laws of 1841, chap. 260, § 2. (3) Amended by § 1, ch. 260, laws of 1841. No. 36-[2.] It shall be the duty of the town superintendent of common schools to state in his annual re port, the amount of money paid for teachers' wages, in addition to the public money paid therefor, in the districts, parts of districts and neighborhoods from which reports shall have been received by him or his immediate predecessor in office, with such other information as the superintendent of common schools may from time to require, in relation to the districts and schools with. in his town.(3) No. 37-193.] Town superintendents who neglect to furnish the information required by the last preceding section, shall severally forfeit to the town, for the use of the common schools therein, the sum of ten dollars, to be sued for by the supervisor of the town.(3) No. 38- 30. In case the town superintendent in any town shall not, on or before the first day of August,(4) in any year, make such report to the clerk of the county, it shall be his duty to give immediate notice of such neglect to the clerk of such town. No. 39-31. The town superintendent neglecting to make such report within the limited period, shall forfeit to the town, for the use of the common schools therein, the sum of ten dollars; and the share of school moneys apportioned to such town for the ensuing year, may, in the discretion of the superintendent of common schools, be withheld, and be distributed among the (1) Laws 1831, chap. 206, § 1. (3) Laws of 1837, chap. 241, § 2 and 3. (4) August inserted by § 1 of chap. 308, laws of 1835. other towns in the same county, from which the neces sary reports shall have been received. No. 40-§ 32. When the share of school moneys apportioned to a town, shall thus be lost to the town, by the neglect of its town superintendent, the town superintendent guilty of such neglect, shall forfeit to the town the full amount, with interest, of the moneys so lost. No. 41-6 33. It shall be the duty of the supervisor of the town, upon notice of such loss, from the superintendent of common schools or county treasurer, to prosecute without delay, in the name of the town, for such forfeiture; and the moneys recovered shall be distributed and paid by such supervisor to the several districts, parts of districts, or separate neighborhoods of the town, in the same manner as it would have been the duty of the town superintendent to have distributed and paid them, if received from the county treasurer. No. 42-34. The town superintendent in each town, shall keep a just and true account of all school moneys received and expended by him during the year for which he shall have been chosen, and shall lay the same before the board of auditors of the accounts of other town offieers at the annual meeting of such board in the same year. No. 43- 36. The town superintendent of common schools in each town, shall, within fifteen days after the termination of his office, render to his successor in office, a just and true account, in writing, of all school moneys by him received, before the time of rendering such account, and of the manner in which the same shall have been appropriated and expended by him; and the account so rendered shall be delivered by such successor in office to the town clerk, to be filed and record ed in his office. No. 44- 36. If, on rendering such account, any balance shall be found remaining in the hands of the town superintendent, the same shall immediately be paid by him to his successor in office. No. 45- 37. If such balance, or any part thereof, shall have been appropriated by the town superintendent to any particular school district, part of a district or separate neighborhood, and shall remain in his hands for the use thereof, a statement of such appropriation shall be made in the account so to be rendered, and the balance paid to such successor in office, shall be paid over by him, according to such appropriation. No. 46-38. Every town superintendent of common schools, who shall refuse or neglect to render such an account as is above required, or who shall refuse or neglect to pay over to his successor in office, any balance so found in his hands, or to deliver a statement of the appropriation, if any there be, of such balance, shall for each offence, forfeit the sum of one hundred dollars. No. 47- 39. It shall be the duty of such successor in office, to prosecute without delay, in his name of office, for the recovery of such forfeiture, and to distribute and pay the moneys recovered, in the same manner as other school moneys received by him. No. 48-40. Such successor in office may bring a suit in his name of office, for the recovery, with interest, of any unpaid balance of school moneys, that shall appear to have been in the hands of any previous town superintendent on leaving his office, either by the accounts rendered by such town superintendent, or by other sufficient proof. 2. To attend and to prepare, under his direction, all his reports, estimates and apportionments of school money, and to record the same and his other proceedings, in a book to be kept for that purpose: 3. To receive all such communications as may be di rected to him by the superintendent of common schools, and to dispose of the same in the manner directed therein: 4. To transmit to the clerk of the county, all such reports as may be made for such clerk, by the town su perintendent. 5. To notify the town superintendent, upon receiving notice from the county clerk that he has not made his annual report, for the purpose of making such report: And generally to do and execute all such things as belong to his office, and may be required of him by the town superintendent. No. 53-31.] Town clerks shall be allowed in their accounts for all postages actually paid by them on communications from town superintendent of common schools, or from trustees of school districts; and it shall be their duty to transmit to the superintendent, the names of the clerks of the several school districts, to distribute commanications from the superintendent to the clerks of the school districts, and to receive and transmit to the superintendent such returns and papers as he shall, by regulation, require to be transmitted by them.(1) ARTICLE FOURTH. of Inspection and Supervision by Town Superintendents. No. 54-44. The town superintendent of common schools in each town, shall be the inspector of common schools for such town. No. 55- 45. It shall be his duty to examine all persons offering themselves as candidates for teaching common schools in such town.(2) No. 57-46. In making such examination, it shall be the duty of the town superintendent to ascertain the qualifications of the candidate, in respect to moral character, learning and ability. No. 58-§ 47. If he shall be satisfied in respect to the qualifications of the candidate, he shall deliver to the persons so examined, a certificate signed by him, in such form as shall be prescribed by the superintendent of common schools. No. 59-48. The town superintendent may annul any such certificate given by him or his predecessors in office, when he shall think proper, giving at least ter days' previous notice in writing to the teacher holding it, and to the trustees of the district in which he may be employed, of his intention to annul the same. No. 60- 49. The town superintendent, whenever he shall deem it necessary, may require a re-examination of all or any of the teachers in his towns, for the purpose of ascertaining their qualifications to continue as such teachers. No. 61- 50. The annulling of a certificate shall not disqualify the teacher to whom it was given, until a note in writing thereof, containing the name of the teacher, and the time when his certificate was annulled, shall be made by the town superintendent, and filed in the office of the town clerk. No. 62-51. Where any school district shall be composed of a part of two or more towns, or any school house shall stand on the division line of any two towns, No. 49-41. In case of the death of such town super- the town superintendent of either town may examine intendent, such suit may be brought against his repre-into and certify the qualifications of any teacher, offersentatives, and all moneys recovered shall be applied in the same manner as if they had been paid over with out suit. No. 50-42. The town superintendent of common schools in each town, shall have the powers and privileges of a corporation, so far as to enable him to take and hold any property transferred to him for the use of common schools in such town. No. 51-5.] The town superintendent of common schools shall be entitled to receive one dollar and twenty-five cents per day for every day actually and necessarily devoted by him in his official capacity, to the service of the town for which he may be chosen, the same to be paid in like manner as other town officers are paid.(1) ing to teach in such district, in the same manner as is provided by the preceding sections of this Article; and may also in the same manner annul the certificate of such teacher. No. 63-52. It shall be the duty of the town superintendent to visit all such common schools, within his town, as shall be organized according to law, at least once a year, and oftener if he shall deem it necessary. No. 64-53. At such visitation, the town superinten dent shall examine into the state and condition of such schools, both as respects the progress of the scholars in learning, and the good order of the schools; and may give his advice and direction to the trustees and teachers of such schools as to the government thereof, and the course of studies to be pursued therein. ARTICLE FIFTH. No. 52-43. The town clerk, by right of office, shall be the clerk of the town superintendent of common of the formation of School Districts, and of the Choice, schools in each town, and it shall be his duty, 1. To receive and keep all reports made to the town superintendent from the trustees of school districts, and all the books and papers belonging to the town su perintendent, and to file them in his office: (1) Laws of 1837, chap. 241, § 5. Duties and Powers of their Officers. No. 66-55. Whenever any school district shall be 1 OF THE STATE OF NEW-YORK. formed in any town, it shall be the duty of the town su-hire, or purchase such school-house, and to keep in re No. 67-56. It shall be the duty of such inhabitant to notify every other inhabitant of the district, qualified to vote at district meetings, by reading the notice in the hearing of each such inhabitant, or in case of his absence from home, by leaving a copy thereof, or of so much thereof as relates to the time and place of such meeting, at the place of his abode, at least six days before the time of the meeting. No. 68-57. In case such notice shall not be given, or the inhabitants of a district shall refuse or neglect to assemble, or form a district meeting, when so notified; or in case any such district, having been formed and organized in pursuance of such notice, shall afterwards be dissolved, so that no competent authority shall exist therein, to call a special district meeting in the manner hereinafter provided; such notice shall be renewed by the town superintendent, and served in the manner above prescribed. No. 69- 58. Every taxable inhabitant to whom a notice of a district meeting shall have been properly delivered for service, who shall refuse or neglect to serve the notice in the manner above in this article enjoined, shall for every such offence forfeit the sum of five dollars. No. 70-59. Whenever any district meeting shall be called, in the manner prescribed in the preceding sections of this article, it shall be the duty of the inhabitants of the district, qualified to vote at district meetings, to assemble together at the time and place mentioned in the notice. No. 71-[ 7.1 Every male person of full age, resi ding in any school district, and entitled to hold lands in this state, who owns or hires real property in such district subject to taxation for school purposes, and every resident of such district authorized to vote at town meetings of the town in which such district or part of district is situated, and who has paid any rate-bill for teachers' wages in such district, within one year preceding, or who owns any personal property liable to be taxed for school purposes in such district, exceeding fifty dollars in value, exclusive of such as is exempt from execution and no others, shall be entitled to vote at any school district meeting held in such district. (1) No. 73-9.] Every person who shall wilfully make a false declaration of his right to vote at a district meeting, upon being challenged as herein before provided, shall be deemed guilty of a misdemeanor, and punishable by imprisonment in the county jail for a term not exceeding one year, nor less than six months, at the discretion of the court; and any person voting at any school district meeting without being qualified, shall, on conviction, be subject to a fine of ten dollars, to be sued for and recovered by the trustees of the district for its use, and with costs of suit, before any justice of the peace.(1) No. 74- 61. The inhabitants so entitled to vote, 1. To appoint a moderator for the time being: 3. To choose a district clerk, three trustees, and one 4. To designate a site for a district-school house. (1.) Section 60 of original title abrogated, and § 7, 8 ing, shall hold their office until the time for holding No. 80-[ 4.] When the clerk and all the trustees of No. 81-[18.] When in consequence of the loss of the records of a school district, or the omission to designate the day for its annual meeting, there shall be none fixed, or it cannot be ascertained, the last trustee of such district may appoint a day for holding the ments heretofore made by the superintendent of comannual meeting of such district; and all such appointmon schools are hereby confirmed; and the elections and are declared valid. (6) other proceedings had at the meetings so appointed, No. 82-63. A special meeting shall be held in each ceedings of no district meeting, annual or special, shall district whenever called by the trustees; and the pro (a) Laws of 1843, ch. 133, § 12. 118 be held illegal, for want of a due notice to all the per-appropriated to the payment of expenses incurred in No. 83- 64. No tax to be voted by a district meet- No. 85-[ 1.] Whenever a school-house shall have been built or purchased for a district, the site of such school-house shall not be changed, nor the building thereon be removed, as long as the district shall remain unaltered, unless by the consent, in writing, of the town superintendents of common schools, of the town or towns within which such district shall be situated, stating that in their opinion such removal is necessary; nor then, unless two-thirds of all those present at a special meeting of such district, called for that purpose, and qualified to vote therein, shall vote for such removal and in favor of such new site.(1) No. 86-2.] Such vote shall be taken by ayes and noes, and the name of each voter, with the vote that he shall give, shall be entered by the clerk in the records of such school district.(1.) No. 67-[ 3.] Every notice of a district meeting called in pursuance of this act shall state the purpose for which such meeting is called. (1) No. 88-[ 4.] Whenever the site of a school-house shall have been changed as herein provided, the inhabitants of the district entitled to vote, lawfully assembled at any district meeting shall have power by a majority of the votes of those present to direct the sale of the former site or lot, and the buildings thereon, and appurtenances, or any part thereof, at such price and upon such terms as they shall deem most advantageous to the district; and any deed duly executed by the trustees of such district, or a majority of them, in pursuance of such direction, shall be valid and effectual to pass all the estate or interest of such school district in the premises intended to be conveyed thereby, to the grantee named in such deed; and when a credit shall be directed to be given upon such sale, for the consideration money, or any part thereof, the trustees are hereby authorized to take in their corporate name, such security by bond and mortgage, or otherwise for the payment thereof, as they shall deem best, and shall hold the same as a corporation, and account therefor to their successors in office and to the district, in the manner they are now required by law to account for moneys received by them; and the trustees of any such district for the time being, may in their name of office, sue for and recover the moneys due and unpaid upon any security so taken by them or their predecessors in office, with interest and cost.(1) No. 89-[ 6.] All moneys arising from any sale made in pursuance of the last preceding section, shall be appropriated to the payment of the expenses incurred in procuring a new site and in removing or erecting a school-house, or either of them, so far as such application thereof shall be deemed necessary.(2) No. 90-[ 4.] Whenever the site of the school-house in any school district in this state shall have been legally changed, the trustees of such district shall have power to sell and convey the former site, and the building or buildings thereon, upon such terms as they shall deem advantageous to the district.(3) No. 91-[5.] The proceeds arising from any sale made in pursuance of the preceding section, shall be (1) Laws of 1831, ch. 44, and orig. § 66 repealed. (2) Laws of 1931, ch. 44. (a) Ib. 1835, ch. 308, § 4 and 5. procuring a new site, and in removing or erecting a building or buildings thereon, so far as such appropriation shall be necessary.(1) from one or more districts, possessed of a school-house: No. 92-67. When a new district shall be formed and in cases where any district from which such new district shall be in whole or in part formed, shall be entitled to other property than its school-house, then the town superintendent of common schools, at the time of forming such new district, shall ascertain and determine the amount justly due to such new district, from in part formed, as the proportion of such new district any district out of which it may have been in whole or of the value of the school-house and other property be. longing to the former district, at the time of such division. according to the taxable property of the inhabitants of No. 93-69. Such proportion shall be ascertained, the respective parts of such former district, at the time of the division, by the best evidence in the power of the therein for any debts due from the former district. town superintendent; and deduction shall be made shall be levied, raised and collected, with fees for col lection, by the trustees of the district retaining the No. 94-5 69. Such proportion when ascertained, upon the taxable inhabitants of their district in the same manner as if the same had been authorized by a school-house or other property of the former district, vote of their district for the building of a school-house; and when collected, shall be paid to the trustees of the new district, to be applied by them towards procuring a school house for their district; and the moneys so paid to the new district shall be allowed to the credit of the inhabitants who were taken from the former district, in reduction of any tax that may be imposed for erecting a school-house." No. 95-[3.] When two or more districts shall be conthe rights of property possessed by the districts of which it shall be composed; and when a district is annulled, solidated into one, the new district shall succeed to all and portions of it are annexed to other districts, that other property of such dissolved district may fall, district into which the school-house, or its site or any shall succeed to all the rights of the annulled district districts or parts of districts shall be united and there shall be more than one school-house in such new or alin respect to such property, and whenever two or more houses situated in such new district.(2) tered district, the trustees of such district may sell the site and buildings thereon, of either or both the school trict its school-house or other property shall be annexed to or included in another district, the town superinNo. 96-[§ 4.] In cases where by the dissolving a distendent of common schools, by whose orders such dissolution was effected, shall appraise such property in the manner provided by law in cases of the creation of new districts; and the proportions assigned to the inhabitants of such dissolved district who are not annexed to the district which includes the school-house, or other property, shall be raised by the trustees of such last mentioned district and paid over to the trustees of the district to which such inhabitants are annexed, in the same manner as in case of the creation of a new district, and to be applied to the same purpose.(2) hands of the officers, of a district that is or may be an- each school district, shall hold their respective offices by the death, refusal to serve, removal out of the No. 100-72. Every person duly chosen or appointed (1) Laws of 1835, chap. 308, § 5. Laws of 1841, ch. 260, § 3, 4 and 5. OF THE STATE OF NEW-YORK. cate thereof to the clerk of the district, to be kept on refuse to serve therein, shall forfeit the sum of five dol- No. 101-73. Any person chosen or appointed to any such office, may resign the same in the manner provided in Chapter eleventh, Title third, section thirtythird of this act; and the acceptance of such resignation shall be a bar to the recovery of either of the penalties mentioned in the preceding section. The justices accepting the resignation shall give notice thereof, to the clerk, or to one of the trustees of the school district, to which the officer resigning shall belong. No. 102-74. It shall be the duty of the clerk of each school district, 1. To record the proceedings of his district in a book to be provided for that purpose by the district, and to enter therein true copies of all reports made by the trustees of his district, to the town superintendent of common schools: 2. To give notice of the time and place for special district meetings, when the same shall be called by the trustees of the district, to each inhabitant of such district liable to pay taxes, at least five days before such meeting shall be held, in the manner prescribed in the fifty-sixth section of this Title:* 3. To affix a notice in writing of the time and place for any adjourned district meeting. when the same shall be adjourned for a longer time than one month, in at least four of the most public places of such district, at least five days before the time appointed for such adjourned meeting: No. 104-[§ 13.] The trustees of any school district No. 105-[29] It shall not be necessary for trus 4. To give the like notice of every annual districting property therein, according to the valuations of the meeting: 5. To keep and preserve all records, books and papers; belonging to his office, and to deliver the same to his successor in office, in the manner and subject to the penalties provided by law, in relation to the town clerk. No. 103.- 75. It shall be the duty of the trustees of every school district, and they shall have power, 1. To call special meetings of the inhabitants of such districts liable to pay taxes, whenever they shall deem it necessary and proper: 2. To give notice of special, annual and adjourned meetings in the manner prescribed in the last preceding section, if there be no clerk of the district, or he be absent or incapable of acting: 3. To make out a tax list of every district tax, voted by any such meeting, containing the names of all the taxable inhabitants residing in the district at the time of making out the list, and the amount of tax payable by each inhabitant, set opposite to his name: 4. To annex to such tax list a warrant, directed to the collector of the district, for the collection of the sums in such list mentioned, with five cents on each Collar thereof, for his fees: 6. To purchase or lease a site for the district schoolhouse, as designated by a meeting of the district, and to build, hire or purchase, keep in repair, and furnish such school-house with necessary fuel and appendages, out of the funds collected and paid to them for such purposes: 6. To have the custody and safe keeping of the district school-house: 7. To contract with and employ all teachers in the district : 8. To pay the wages of such teachers when qualified, out of the moneys which shall come into their hands from the commissioners of common schools, so far as such moneys shall be sufficient for that purpose; and to collect the residue of such wages, excepting such sums as may have been collected by the teachers, from all persons liable therefor: 9. To divide the public moneys received by them, whenever authorized by a vote of their district, into not exceeding four portions for each year; to assign and apply one of such portions to each quarter or terin during which a school shall be kept in such district, for the payment of the teacher's wages during such quarter or term; and to collect the residue of such wages, not paid by the proportion of public money allotted for that purpose, from the person liable therefor, as above provided: 10. To exempt from the payment of the wages of teachers, such indigent persons within the district, as they shall think proper: 11. To certify such exemptions and deliver the certifi *See No. 66. No. 106-[ 30.] Where by reason of the inability to in the amount raised, the inhabitants of the district in collect any tax or rate-bill, there shall be a deficiency sum to supply such deficiency by tax, or the same shall district meeting, shall direct the raising of a sufficient No. 107-[19.] In making out a tax list, the trustees be collected by rate-bill, as the case may require. (3) taxable inhabitants of the district or corporations holdof school districts shall apportion the same on all the taxable property which shall be owned or possessed by them at the time of making out such list within such district, or partly within such district and partly in an adjoining district, and upon all real estate lying within shall be non-residents, and which shall be liable to the boundaries of such district, the owners of which ed within three miles of the site of the school house in taxation for town or county purposes and shall be situat such district. But when it shall be ascertained that not occupied by any inhabitant would not amount to the proportion of any tax upon any lot, tract or parcel fifty cents, the trustees in their discretion may omit such lot, tract or parcel from the tax list, and sections fifteenth Chapter of the first Part of the Revised Staseventy-six and seventy-eight of the second Title and tutes are hereby repealed. No. 103-[§ 20.] When any real estate within a district, so liable to taxation, shall not be occupied and not be possessed by any tenant, the trustees of any disimproved by the owner, his servant or agent and shall trict at the time of making out any tax list by which any tax shall be imposed thereon, shall make and insuch lot, piece or parcel of land so owned by non-resi sert in such tax list a statement and description of every dents therein, in the same manner as required by law from town assessors in making out the assessment rolls of their towns; and if any such lot is known to belong to an incorporated company the name of such company land shall be set down opposite to such description, shall be specified, and the value of such lot or piece of lot or piece of land in the last assessment roll of the which value shall be the same that was affixed to such such roll, then it shall be valued in proportion to the town; and if the same was not separately valued in valuation which was affixed in the said assessment roll part. to the whole tract of which such lot or piece shall be a No. 109-[21.] If any tax on the real estate of a nonresident mentioned in the tax list delivered to the colhe is required by law to return his warrant, he shall lector of any school district shall be unpaid at the time deliver to the trustees of such district an account of the taxes so remaining due, containing a description of the lots and pieces of land upon which any taxes were imposed as the same were stated in his tax list together with the amount of the tax assessed on each, and upon making oath before any justice of the peace or judge of any court of record that the taxes mentioned in such account remain unpaid, and that after diligent efforts credited by said trustees with the amount thereof. he has been unable to collect the same, he shall be No. 110-[ 22.] Whenever the trustees of any school from any collector, they shall compare the same with district shall receive such an account of unpaid taxes (1) Laws of 1841, chap. 260, 13. (3) Ibid. § 30. |