will be likely to be retained for a longer period; contracts will be likely to be more promptly fulfilled, and taxes and rate bills to be more accurately made out and more speedily collected; and order and harmony will gradually succeed to the chaotic confusion and ir. regularity which now too generally characterize the records, the councils and the proceedings of trustees ignorant and careless of their duty, and anxious only to transfer the inextricable embarrassments of their district, unexplained and inexplicable, to their succesOne important operation of the provision in question, will be to prevent the district from changing the time of its annual meeting, thereby avoiding those frequent misunderstandings as to the period when officers of the district are to be chosen, from which so many profitless and vexatious controversies have arisen.

sors.

At this meeting a faithful and strict account of all the affairs of the district, and particularly of its pecuniary engagements and liabilities, should be required of the out-going trustees and other officers. Immediately, or as soon as may be practicable after their election, the new trustees should meet together, and make all necessary and suitable arrangements for the future and permanent administration of the district; the employment and compensation of teachers, both for the summer and winter school; the necessary repairs of the school-house, for which the district should be requested to provide the requisite funds; the application of the teacher's money to the respective terms; the suitable expenditure of the library money; the condition of the library and other property of the district; the provision of fuel for the winter, and all such other matters as may be found expedient and advisable. They should also see that the district is regularly furnished with the District School Journal, and that it has all the necessary laws, decisions, forms, blanks, account books, &c. &c. to enable them intelligently and systematically to discharge all their duties.

any event, the money must be expended for the one or the other of these purposes, on or before the first day of October in each year. It is respectfully recommend. ed to the inhabitants of those districts which are already supplied with the requisite number of books, and of others, whenever they shall reach the specified number, to avail themselves of the power thus conferred upon them, to supply their school with those useful articles of scientific apparatus which so materially conduce to the improvement of the pupils. Independently of this appropriation, no district should dispense with a black-board; and if suitable maps, globes and a few of the more simple means of illustrating the elementary truths of science, can be superadded, the library money for two or three years cannot perhaps be more advantageously appropriated. In the mean time, the books on hand can be generally read; and such additions to the library as the growing wants and increased intelligence of the district may require, can then be from time to time procured.

The convenience and accommodation of many, if not of most of the inhabitants of the several districts, would be essentially promoted by placing the charge of the library, temporarily, with the teacher, during the term of his or her employment, and depositing it in some convenient and safe place in the school-house. This arrangement can only be carried into effect, by the concurrence of the trustees and librarian, and under their supervision. Generally, the teacher not being an inhabitant of the district, cannot be chosen librarian. But where the trustees and librarian have sufficient confidence in the teacher and in the safety of the books, when left at the school-house, they will find this arrangement in many respects conducive to the convenience of the district.

Trustees will bear in mind that their annual reports are hereafter to be made and transmitted to the town superintendent, between the first and fifteenth days of January: and that in addition to the matters now reThe trustees of each school district are constituted quired by law to entitle them to their distributive share by law, the trustees of the library. They are responsi- of teachers' money, they are to report that no school ble for its preservation and care; and the librarian is has been taught for more than one month in their dissubject to their direction, and may at any time be re-trict during the past year by any other than a duly moved by them from office for wilful disobedience of qualified teacher. This portion of the report can easísuch directions, or for any wilful neglect of duty, or ly be interlined in the appropriate place in the printed even when they have reason to apprehend the loss of form. This reservation of one month is merely nomiany books, or their injury or destruction by his mis- nal, as it is scarcely to be supposed that a teacher not conduct. In case of such removal, or of a vacancy duly qualified, will be employed in any district for that from any cause, they are to supply such vacancy by ap- length of time. It was designed to meet those cases pointment, until the next annual meeting of the dis- where, notwithstanding the utmost diligence on the trict. They are personally liable to their successors part of trustees, an examination of the teacher emfor any neglect or omission in relation to the care and ployed by them, cannot be immediately procured; or superintendence of the library, by which any books where for any reason, it has been found necessary or therein are lost or injured, to the full amount of such expedient for the teacher to commence and continue his loss or injury, and their action in reference to its term for a few weeks without obtaining such certifimanagement, may be at any time controlled by this de- cate. The term of four months must, however, be compartment on appeal. Their duties, with reference to pleted after obtaining such certificate, in order to entithe district library, are specifically pointed out in the tle the district to its share of teachers' money. regulations of the department, made in pursuance of law, and still in force; and they should endeavor strictly and punctually to conform to the spirit of these regulations.

It is of great importance to the department, with a view to the statistical information to be laid before the legislature and the people, to be accurately apprised of the comparative attendance upon the schools, on the part of the children residing in the district. For this purpose, earnest efforts have hitherto been made to procure from the trustees of the several districts, a state

The application of the library money to the purchase of suitable books, has been directed by the legislature to be continued subject to this single modification, viz: that "whenever the number of volumes in the districtment of the length of time each pupil has attended, and library of any district numbering over fifty children be the number who have attended for one, two, &c., up to tween the ages of five and sixteen years, shall exceed ten and twelve months. But notwithstanding every one hundred and twenty-five; or of any district num- practicable facility to communicate this very desirable bering fifty children or less, between the said ages shall information on the part of teachers and trustees, the exceed one hundred volumes, the inhabitants of the dis- department has, as yet, found it impossible to procure trict qualified to vote therein, may, at a special meet-it with any approximation to accuracy. Unwilling to ing, duly notified for that purpose, by a majority of resort to the harsh measure of depriving the districts of votes, appropriate the whole or any part of the library their proportion of public money in consequence of this money belonging to the district for the current year, to deficiency in their annual reports, the superintendent the purchase of maps, globes, black-boards, or other has hitherto listened to every excuse, for the omission scientific apparatus, for the use of the school." to comply with this requisition, in the reports made the present year. Hereafter it is hoped no cause of complaint will be permitted to exist in this respect: as the share of public teachers' money will rigidly be withheld where the report is not in all respects in accordance with law, and the requisitions of the department in pursuance of law, unless in cases where the most satisfactory excuse for the omission can be rendered. The teacher should, in all cases, be required by the trustees to keep the necessary register and furnish it, together with his list at the end of each term.

The object of this enactment is two-fold. It is designed in the first instance to secure to every district, at least one hundred volumes of suitable books for a district library; and to districts numbering over fifty children, one hundred and twenty-five; and in the second, to authorize the inhabitants of any district so supplied, when duly convened for that special purpose, to appropriate so much of the library fund for the current year, as they may think proper, to the purchase of maps, globes, black-boards or scientific apparatus, for the use of the school. In the absence of any such ap propriation, or whenever any balance remains unappro-ed that "whenever the trustees of any school district priated, the library money or such unappropriated balance, must be applied to the purchase of books; and in

By the thirteenth section of the new act, it is provid

shall discover any error in a tax list or rate bill made out by them prior to the expenditure of the amount

therein directed to be raised, they may refund any received by the trustees, to the payment, as far as it amount improperly collected on such tax list or rate will go, of the amount that is to be collected, by a rate bill, and amend and correct such tax list or rate bill, in || bill, from the parents of the scholars attending school, conformity to law: and whenever more than one re- who belong to the town that raised the additional sum. newal of a warrant for the collection of any tax list or The rate bill, for teachers' wages, against the other inrate bill, may become necessary in any district, the habitants of the district, is to be collected precisely in trustees may make such further renewal, with the the same manner as if the additional sum had not been written approbation of the town superintendent of the raised. town in which the school-house of said district shall be located, to be endorsed upon such warrant." These provisions preclude the necessity of any application to this department for either of the objects specified in this section: and authorize one renewal of a school district warrant, by the trustees, on their own authority and in their discretion: after which the written approbation of the town superintendent must be obtained to any It is strongly recommended to trustees, to exact of the collector the bond required to be given by him, under the 106th section of the school law, whenever any war rant is placed in his hands. This practice will be attended with very little trouble: and will secure the district from all loss, and the trustees themselves from personal liability, in many instances. It will also secure the prompt collection of taxes and rate-bills, and promote system and regularity in the financial affairs of the district.

subsequent renewal.

In their orders to the town superintendent for the payment of public money to teachers employed by them, trustees will specify that the person in whose favor the order is drawn, was so employed by them, and was duly qualified according to law.

If there are any other common school funds belonging to the town, arising from their poor moneys, or from their gospel and school lots, any portion of which is received by the trustees of a joint district, they are to apply such portion exclusively for the benefit of the parents of the children attending the school belonging to the town owning such fund. And the trustees should hands, coming from the tax voted by a town, or from be careful not to apply any part of the money in their its common school fund, to the purchase of a library, or to any other purpose than the support of the common schools.

Division of Teachers' Money into portions. By subdivision 9 of § 75, (No. 103,) trustees are authorized "to divide the public moneys received by them, whenever authorized by a vote of their district, into not exceeding four portions for each year; and to assign and apply one of such portions to each quarter or term, during which a school shall be kept in such district for the payment of the teachers' wages, during such quarter or term." Where no action is had on the subject by the district, trustees have the right to appropriate the public money in such proportions to the different In the exercise of the power conferred upon the trus terms as they may deem expedient. It is not essential tees, of exempting indigent inhabitants of their district that the public money should be paid exclusively for from the payment of the whole or of portions of their services rendered during the year in which it is receiv rate bills, the utmost liberality compatible with jus-ed: if the whole amount received be applied during tice to the district, should be indulged. Nothing can the year to the payment of the compensation of qualifi be more at variance with the benign spirit and intent of ed teachers," it is immaterial whether such wages were the school laws than the compulsory distress and sale earned wholly during that year, or in part the year preof articles of absolute necessity to an indigent family, vious. It is of frequent occurrence for teachers to for the purpose of satisfying the rate bill for teachers' commence their term in November or December, and wages. And yet cases of this kind are frequently end in the succeeding spring; and there is no impropribrought to the notice of the department. Every rea-ety or illegality in paying their wages for the whole sonable facility should be afforded to the children of term, wholly or in part, from the public money received the poor, for the attainment of all the blessings and ad- after its close. vantages of elementary instruction: and this should never be permitted to become in any degree burdensome to their parents. Where any inhabitant of the district in indigent circumstances cannot meet the rate bill for the payment of the teachers' wages without subjecting himself to serious embarrassment, or his family to sensible deprivation, he should promptly and cheerfully be exonerated. A just feeling of pride may reasonably be expected to preclude any from availing themselves of this exemption, unless under the pressure of absolute necessity; and occasional abuses of the privilege so accorded, are productive of less disastrous results than a prevailing impression among the indigent inhabitants of a district, that their children can partake of the advantages of common school education only at a burdensome charge to themselves, and by a sacrifice of the

ordinary necessities and comforts of their families. Application of School Money raised by or belonging to a town.

Account Books.

Trustees are required by § 11 of the act of May 26, 1841, (No. 122,) to keep an account in a book to be provided for that purpose by them, from time to time, as shall be necessary, of all moneys received and paid out by them, in their official capacity; and a statement of all moveable property belonging to the district. This signed by them, at or before each annual meeting in account and statement is to be entered at large, and their district. They should charge themselves, on one page, with the whole amount of money received by them, either from the town superintendent, on tax lists or rate bills, specifying particularly the source whence derived, and the time when received; and on the opposite page credit themselves with the respective expenditures and payments, specifying particularly to whom, when paid, and for what purpose, and referring to the proper vouchers on file, whenever practicable. On another page they should make an accurate inventory of all the moveable property belonging to the district, such as the library of the district, stating the number of volumes, and their condition, and giving a catalogue of the books, wherever a general reference cannot properly be made, as to the 1st, 2nd, 3d, &c., series of the Harper Library, or Nos. 1, 2, 3, &c., of the Harper Library or Family Library, &c. &c., and the furniture, appendages and apparatus of the school room, specify ing each article. The whole to be followed by a certificate in the following form:

In the preceding instructions to superintendents of common schools, (see pages 114, 115,) directions are given them respecting the money which towns are authorized to vote for the support of common schools, in addition to that raised by the supervisors. Some embarrassment has arisen respecting the application of that portion of the money thus raised by a town, which may be received from the collector by the trustee or trustees of a joint district, a portion of which is within such town, and the residue is within a town or towns that have not directed a similar additional sum to be raised. It must be supposed that the tax, when voted by a town, is intended for the support of schools therein, as it would be contrary to all principles of equity, that the inhabitants of one town should be obliged to contribute to the education of children belonging to other towns. The superintendent has accordingly decided that when any portion of the money, voted by a town, comes to the hands of trustees of joint districts, they must apply it exclusively for the benefit of scholars attending the school, who belong to the town thus voting. After applying the "teachers' money" received from the town superintendent, which was apportioned by the State, and that raised by the supervisors, under The calling of Annual and Special Meetings. the general law, to the payment of the teachers' wages,

We, the subscribers, Trustees of District No. in the town of Trenton, do hereby certify that the preceding, from page to page inclusive, contains a true and accurate account of all the moneys received by us, for the use of said district, and of the expenditure thereof: and a correct statement and inventory of all the moveable property belonging to said district. Dated this day of

18

A B,
Cn, Trustees.
E F,

Trustees have power to call special meetings of the

they are then to apply the portion of the town money || inhabitants of their district liable to pay taxes, when.

ever they shall deem it necessary and proper. This ration of the month. In the second case, the trustees power should be liberally exercised for the benefit of must make out their tax list within the month, although the district; and special meetings should be called by they may not be able finally to complete it. They the trustees, whenever requested for a proper and le. should however, within the first ten days after the gitimate purpose, by a respectable number of inhabi-meeting at which the tax is voted, make out their astants. The trustees should act as a board, whenever sessment; so that if a reduction is claimed, or an origisuch meetings are directed to be called; and they or a nal valuation is found to be necessary, they can give majority of them, when all have been notified, may re- the twenty days' notice required by law, and complete quire the clerk of the district, either verbally or in their list by the expiration of the month. writing, to give the necessary notices to the inhabitants. Errors in tax lists and rate bills have often been disThe object of the meeting should in all cases be speci- covered after they were made out. If discovered withfied in the notice. Where there is no clerk of the dis-in a month from the time the tax was voted, and nothtrict, or he is absent or incapable of acting, any one of ing has been collected, the trustees may recall them, the trustees, designated by the board, may give the no- correct the error, and redeliver them to the collector. tices. But after the expiration of the month, and after any Where the time for holding the annual meeting has tax had been, in whole or in part collected, they did for any reason passed, without the election of officers, not, previously to the act of 1839, possess the power of and neither the clerk nor acting trustees give the ne- correction. In consequence they were exposed to prosecessary notices for a special meeting authorized by cutions for slight and accidental errors which might 18, (No. 81,) within twenty days thereafter, any in-have been easily corrected by parties who did not choose habitant of the district, qualified to vote, is authorized to take the more convenient and summary mode of apby § 17 of the act of May 26, 1841, (No. 79,) to notify pealing to the Superintendent. This is now effectually such meeting in the manner provided by law, in case of remedied by 5 of the act referred to, (No. 134,) by the formation of a new district. which trustees may "correct and amend errors in making out any tax list or rate bill, and may refund to any person any sum improperly collected in consequence of such error." By availing themselves of this provision, trustees may now protect themselves from vexatious suits. They need not wait for an appeal by the person complaining, but as soon as they hear of any complaint, they should investigate the case, and if they entertain any doubt, they may apply at once to the county Superintendent. They should state all the facts as strongly against themselves as they exist in truth, and should verify their statement by oath. They will then possess the requisite authority to the error, if there be one in law or in fact, and to make out a new tax list or rate bill, if the case require it, and also to refund any tax improperly collected. 3. How, and upon whom to be assessed, and for what property.

Assessment and Collection of District Taxes. This duty is one of the most difficult and perplexing devolved upon trustees; requiring for its proper and legal exercise, a strict conformity to the statutes in form as well as substance. A careful examination and collation of their various provisions in this respect be comes indispensable. Any departure from the specific directions thus given, is almost sure to subject the trustees to serious personal liability, for which no indemuity is provided, as well as to cause embarrassment and confusion in the affairs of the district generally. In order to enable them to execute this portion of their duties with accuracy and ease, the several steps of the process will be distinctly and particularly pointed out; and such directions given, as will, it is hoped, prevent all liability to error in its future performance.

1. General Provisions.

The general duty of trustees under this head is comprised in the 3d and 4th subdivisions of § 75, (No. 103,) and is as follows: "To make out a tax list of every district tax voted by any such meeting, (special, an nual or adjourned,) 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; 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 dollar thereof for

his fees.

2. Tax list, when to be made out.

By 82, (No. 120.) "Every district tax shall be assessed, and the tax list thereof be made out by the trustees, within one month after the district meeting in which the tax shall have been voted."

correct

Trustees are required by § 19 of the act of May 26, 1841, (No. 107,) to apportion taxes "on all taxable inhabitants of the district, or corporations holding property therein." This provision includes, of course, all actual residents of the district; and is extended by 77 (No. 116,) to every person owning or holding any real property within any school district, who shall improve and occupy the same by his agent or servant, whether he resides in the district or not." They are also to apportion taxes "upon all real estate lying within the boundaries of such district, the owners of which shall be non-residents, and which shall be liable to taxation for town or county purposes, and shall be situated within three miles of the site of the school house in such district." This includes uncultivated and unimproved lands owned by non-residents, and situated in the district; and is an extension of the power given by § 88 [78] of the old act, which limited the lands of non-residents, subject to taxation, to those which were actually cleared and cultivated. The trus tees may, in their discretion, omit to assess any tract or parcel of unoccupied non-resident land in their dis The reason of this provision is obvious. The inhabi-trict, where the proportion of the tax, payable therefor, tants and property of school districts are constantly would not amount to fifty cents. This provision is inchanging; and where a tax is voted for a specific pur- serted to save the trouble of the subsequent proceedpose, it should be assessed only upon those for whose ings rendered necessary in such cases, where so small benefit it was voted. While the statute should there- a sum only can be finally collected. fore be strictly complied with, whenever it can be, yet if a literal compliance is prevented by accident or unavoidable circumstances, the list may be made out af ter the expiration of the month or thirty days; as the statute is supposed to be directory, and similar to that in the case of the People vs. Allen, 6 Wendell, 486. The regulations of the Superintendent, on appeals, have allowed thirty days within which any person aggrieved, in consequence of the proceedings of any district meeting, may appeal: and, as will hereafter be seen, twenty days' notice is required to be given by the trustees, in case a reduction is claimed, or an original assessment becomes necessary. In the first case, if a copy of the appeal be served prior to the expiration of the month, and before the trustees have made their as sessment, the time, during which such appeal is pend ing, is not to be computed as part of the month within which the tax list is to be made out, as the service operates as a stay of all proceedings in any way relat ing to or consequent upon the act complained of. Still the assessment when made out, must have reference to the property of the district, as it existed at the expi

The apportionment is also to be made according to the valuations of the taxable property which shall be owned or possessed by them, [the inhabitants of the district, &c. as aforesaid,] at the time of making out such list; within such district, or partly within such district, and partly in an adjoining district.

Taking these provisions together, the following general principles may be deduced:

1. All the actual inhabitants of a district are to be

taxed for the whole property, real and personal, owned or held by them within the district. Executors and administrators having in their possession or under their control the property of their testator or intestate, with in the district, are taxable therefor, in their represen. tative capacity, as executors, &c.

2. They are also taxable for any real property owned by them, lying partly within such district and partly in an adjoining district-that is, for such property as at the time of making out the tax list is owned by them and intersected by the boundaries of the district. In this respect the old law is not substantially altered. Nor is it in any sense material when the title of the