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such tax list, a statement and description of every such lot, piece or parcel of land so owned by non-residents therein, in the same manner as required by law from town assessors in making out the assessment roll of their towns; and if any such lot is known to belong to an incorporated company, liable to taxation in such district, the name of such company shall be specified, and the value of such lot or piece of land shall be set down opposite to such description, which value shall be the same that was affixed to such lot or piece of land in the last assessment roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessment roll to the whole tract, of which such lot or piece shall be a part. Mo. 113—[Š90.] If any tax on the real estate of a non-resident mentioned in the tax list delivered to the collector shall be unpaid at the time he is required by law to return his warrant, he shall 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 he has been unable to collect the same, he shall be credited by said trustees with the amount thereof. No. 114—I 91..] Whenever the trustees of any school district shall receive such an account of unpaid taxes from any collector, they shall compare the same with the original tax list, and if found to be a true transcript, they shall add to such account a certificate to the effect that they have compared the same with the original tax list and found it to be correct, and shall immediately transmit such account, with the affidavit of the collector, and their certificate to the treasurer of the county. No. 115—[$ 92.] Out of any moneys in the county treasury, raised for contingent expenses, the county treasurer shall pay to the trustees of the school district in which such taxes were imposed, the amount thereof so returned as unpaid. No. 116—[$ 93.]. Such account, affidavit and certificate shall be laid, by the county treasurer, before the board of supervisors of the county, who shall cause the amount of such unpaid taxes, with seven per cent of the amount in addition thereto, to be levied upon the lands of non-residents on which the same were imposed, and if imposed upon the lands of any incorporated company, then upon such company, in the same manner that the contingent charges of the county are directed to be levied and collected, and when collected the same shall be returned to the county treasury to reimburse the amount so advanced, with the expense of collection. No. 117–[$94.] Any person whose lands are included in any such account may pay the tax assessed thereon to the county treasurer, at any time before the board of supervisors shall have directed the same to be levied.
No. 118—[$95.] The same proceedings in all respects shall be had for the collection of the amount so directed to be raised by the board of supervisors as are provided by law in relation to county taxes; and upon a similar account as in the case of county taxes of the arrears thereof uncollected, being transmitted by the county treasurer to the comptroller, the same shall be paid on his warrant to the treasurer of the county advancing the same ; and the amount so assumed by the state shall be collected for its benefit, in the manner prescribed by law in respect to the arrears of county taxes upon land of non-residents; or if any part of the amount So assumed consisted of a tax upon any incorporated company the same proceedings may also be had for the collection thereof as provided by law, in respect to the county taxes assessed upon such company. - . . . . No. 119—[$ 96.] The valuations of taxable property shall be ascertained so far as possible, from the last assessment roll of the town ; and no person shall be entitled to any reduction in the valuation of such property, as so ascertained unless he shall give notice of his claim to such reduction, to the trustees of the district, before the tax list shall be made out. - - - No. 120–IS 97.] In every case where such reduction shall be duly claimed, and in every case where the valuation of taxable property cannot be ascertained, from the last assessment roll of the town, the trustees shall ascertain the true value of the property to be taxed, from the best evidence in their power, giving notice to the persons interested, and proceeding in the same manner as the town assessors are required by law to proceed, in the valuations of taxable property. - - No. 121—[$ 98.] Every taxable inhabitant of a district, who shall have been, within four years, set off from any otherdistrict without his consent, and shall, within that period have actually paid in such other district, under a lawful assessment therein, a district tax for building a school-house, shall be exempted by the trustees of the district where he shall reside, from the payment of any tax for building a school house therein. - - - No. 122—[$99.] Every district tax shall be assessed, and the tax list therefor be made out by the trustees, and a proper warrant attached thereto, within thirty days after the district meeting in which the tax shall have been voted. . . . . . . No. 123—[$ 100.] It shall be the duty of the said trustees, after the expiration of the said thirty days, to deliver the said tax list and warrant to the collector of the district, and such collector is hereby authorised and directed, upon receiving his warraut, for two successive weeks, to receive such taxes as may be voluntarily paid to him ; and in case the whole amount shall not be so paid in, the collector shall proceed forthwith to collect the same. He shall receive for his services, on all sums paid in as aforesaid, one per cent, and upon all sums collected by him after the expiration of the time mentioned, five per cent; and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to travelling fees at the rate of six cents per mile, to be computed from the school house in such district." * . . . . . . . . . . . . . .
No. 124—[S 101.] If by the neglect of any collector, any school moneys shall be lost to any school district, which might have been collected within the time limited in the warrant delivered to him for their collection, he shall, forfeit to such district the full amount of the moneys thus lost, and shall account for and pay over the same to the trustees of such district, in the same manner as if they had been collected.
Wo. 125—[S 102.] For the recovery of all forfeitures, and of balances in the hands of a collector which he shall have neglected to pay over, the trustees of the district may sue in their name of office, and shall be entitled to recover the same with interest and costs; and the moneys recovered shall be applied by them in the same manner as if paid without suit. No. 126—[$ 103.] Any collector to whom any such tax list and warrant may be delivered for collection, may execute the same in any other district or town in the same county, or in any other county, where the district is a joint district, and composed of territory from adjoining counties, in the same manner, and with the like authority as in the district in which the trustees issuing the said warrant may reside, and for the benefit of which said tax is intended to be collected, and the bail or sureties of any collector given for the faithful performance of his official duties, are hereby declared and made liable for any moneys received or collected on any such tax list and warrant, and may be prosecuted for the recovery thereof. - * . - . . . . . . . . . Wo. 127—[$ 104.] It shall be the duty of the trustees of school districts, to procure for the use of their district, two bound blank books from time to time, as shall be necessary, in one of which the accounts of all moneys received and paid by the trustees, and a statement of all moveable property belonging to the district, shall be entered at large, and signed by such trustees, at or before each annual meeting in such district. In the other of the said books, the teachers shall enter the names of the scholars attending school, and the number of days they shall have respectively attended, and also the days on which such school shall have been inspected by the town superintendent; which entries shall be verified by the oath or affirmation of the teachers. The said books shall be preserved by the trustees as the property of the district, and shall be delivered to their successors. - *
No. 128—[S 105.] When the necessary fuel for the school of any district shall not be provided, by means of a tax on the inhabitants of the district or otherwise, it shall be the duty of the trustees of the district to provide the necessary fuel, and levy a tax upon
the inhabitants of the district to pay for the same.” ‘’
No. 129—[š 109.] When the trustees of any school district are required or authorized by law, or by vote of their district, to (1) Laws of 1849, chap. 382, $5. (2) Laws of 1849, chap. 382, $7.
incur any expense for such district, and when any expenses incurred by them are made by express provision of law a charge upon such district, they may raise the amount thereof by tax in the same manner as if the definite sum to be raised had been voted by a district meeting, and the same shall be collected and paid over in the Salso € 1003. In In 621”. No. 130—[$ 110.] . The warrant issued and annexed to any tax list or rate bill, shall be under the hands of the trustees of the district or a majority of them, and it shall not be necessary for the said trustees to affix their seals to any such warrant. No. 131—[$ 111..] The warrants issued by the trustees of school districts for the collection of any district tax authorized to be levied, raised and collected by this title, or for the collection of any rate bill shall have the like force and effect, [except as herein before provided in respect to rate bills, as warrants issued by boards of supervisors of counties to collectors of taxes in towns; and the collector to whom any such warrant may be delivered for collection is hereby authorized and required to collect from every person in such tax list or rate bill named, the sum therein set opposite to his name, or the amount due from any person or persons specified therein, in the same manner that collectors are authorized to collect town and county charges, [except as aforesaid.]. • , No. 132—[$ 112.] If the sum or sums of money, payable by any person named in such tax list or rate bill, shall not be paid by him, or collected by such warrant within the time therein limited, it shall and may be lawful for the trustees to renew such warrant in respect to such delinquent person ; or in case such person shall not reside within their district, at the time of making out a tax list or rate bill, or shall not reside therein at the expiration of such warrant, and no goods or chattels can be found therein whereon to levy the same; the trustees may sue for and recover the same, in their name of office. No. 133—[S 113.] Whenever the trustees of any school district shall discover any error in a tax list or rate bill made out by them, they may with the approbation and consent of the state superintendent, after refunding any amount that may have been improperly collected on such tax list or rate bill, if the same shall be required, amend and correct such tax list or rate bill, in conformity to law ; and whenever more than one renewal of a warrant for the collection of any tax list or rate bill, may become necessary in any district, the trustees may make such further renewal, with the written approbation of the town superintendent of the town in which the school house of said district shall be located, to be endorsed upon such warrant. - Wo. 134—[S 114.] If the moneys apportioned to a district by the town superintendent shall not have been paid, it shall be the duty of the trustees thereof, to bring a suit for the recovery of the same, with interest, against the town superintendent in whose hands the same shall be, or to pursue such other remedy for the ecovery thereof, as is or shall be given by law. s .
Of the annual reports of trustees, their duties and liabilities. No. 135—[$ 115.] The trustees of each school district shall, between the first and fifteenth days of January, in every year, make and transmit a report, in writing, to the town superintendent for such town, dated on the first day of January, in the year in which it shall be transmitted. - , No. 136—[S 116.] Every such report, signed and certified by a majority of the trustees making it, shall be delivered to the town superintendent, and shall specify, 1. The whole time any school has been kept in their district during the year ending on the day previous to the date of such report, and distinguishing what portion of the time such school has been kept by qualified teachers: 2. The amount of moneys received from the town superintendent during such year, and the manner in which such moneys have been expended: . 3. The number of children taught in the district during such year." - . . . . . o . . . . . 4. The number of children residing in the district on the last day of December previous to the making of such report, over the age of four years, and under twenty-one years of age, (except Indian children otherwise provided for by law,) and the names of the parents or other persons with whom such children shall respectively reside, and the number of children residing with each :". 5. The amount of money paid for teachers' wages, in addition to the public money paid therefor, the amount of taxes levied in said district for purchasing school-house sites, for building, hiring, purchasing, repairing and insuring school-houses, for fuel, for supplying deficiencies in rate bills, for district libraries, or for any other purpose allowed by law, and such other information in relation to the schools and the districts as the superintendent of common schools may from time to time require.
No. 137—[$ 117] It shall not be lawful for the trustees of any school district to include in their annual returns the names of any children who are supported at a county poor-house, or orphan asylum. . . . .
No. 138—[$ 118.] The annual reports of trustees of school districts, of children residing in their district, shall include all over four and under twenty-one years of age, who shall, at the date of such report, actually be in the district, composing a part of the family of their parents or guardians, or employers, if such parents, guardians, or employers reside at the time in such district, although such residence be temporary, but such report shall not include children belonging to the family of any person who shall be an inhabitant of any other district in this state, in which such children may be law be included in the reports of its trustees.
(1) Laws of 1849, chap. 382, § 8,