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assessors of the respective towns may be different.—Id. 315. But e e $ 72, (No. 194,) Laws, &c. Trustees cannot assess an individual for personal property if he has been taxed for none on the last assessment roll of the town, on the supposition that he may have more than his debts amount to. The assessment roll of the town settles the matter, and the trustees cannot vary the amount but from some knowledge of an alteration after that roll was made out, or to correct some known and acknowledged error.—Id. 342. - - - Where land owned by the same person is situated in different districts in the same town, but all included under one assessment by the town assessors, if all the land is of the same description, and was actually valued at the same rate per acre, without any variation on account of improvements or otherwise ; or if it appears on the roll at what rates the separate parts were valued,then the valuation of the portion situated in any particular district may be ascertained by the trustees from such last assessment roll. But if the valuation by the town assessor was general, and if the land was of different degrees of quality or value, or if a dwelling-house or other improvements are situated in one district and none in another, a new and original assessment must, in such case, be made by the trustees, giving the notices, &c., and proceeding in the mode required by law.—Per SPENCER, Supt. Jan. 1841. Unless a reduction is claimed, or some departure from the last assessment roll of the town becomes necessary, trustees are not required to give notice of the assessment of a tax, Com. School JDec. 40. . - Land purchased after a tax is voted, but before the tax list is made out, must be assessed to the purchaser if he resides in the district.—Id. 8. - •. Persons leasing specific portions of a lot are to be taxed for so much as they lease.—Id. 16. Persons about to remove from a district must be included in a tax list, if they are actually inhabitants when the list is made out. —/d, 66. . A store and lot must be taxed in the district in which they are situated, but goods in a store are to be taxed in the district in which the owner resides. Real estate is taxable where it lies, and personal property where the owner resides.—Id, 71, 86. Bridge companies are taxable in the district where the tolls are collected.—ld. 74. - - { If a person owns two farms and the district line separates them, and they are separately occupied, he is liable to be taxed for each farm in the district where it lies. But if they are occupied as one farm, the whole is taxable only in the district where the owner resides.—Id. 81. And see ante. . The general rule is, that where a new district is formed, and the line intersects a farm, the whole farm is to be taxed in the district where the owner resides. Separate tenancies are, however, exceptions to this rule. When a part of a farm is leased, it ceases to be an entire possession, and the part so leased must, with regard to taxation, be considered as following the residence of the lessee or tenant.—ld. 103. - . The vendor of a farm remaining in possession is liable for taxes assessed on it.—Id. 83. . Trustees are bound to know the condition of the taxable property of their district, so that in assessing taxes no person shall be improperly taxed.—Id. 108. , The toll-house and gate of a turnpike or bridge company, including a lot no more than sufficient for the accommodation of the toll-gatherer, are necessary appendages to the franchise, and taxable as personal estate in the district where the principal office of the company, for the transaction of its business, is situated.—Id. 135. Two or more taxes voted at the same time may be included in the same tax list.—Id. 158. } If a taxable inhabitant sells his farm and remains in the district, he is liable to be taxed on the amount of the purchase money paid, or secured to be paid, as personal property, and the purchaser is taxable for the farm, according to its assessed value on the last assessment roll of the town.—Id. 285, 342. . Trustees must include in a tax list every taxable inhabitant residing in the district at the time the list is made out—Id. 109, 342. . - . . If, before a tax is assessed, the trustees ascertain that the whole amount voted will not be required, they may make out a tax list for a smaller sum.—Id, 342. If an inhabitant removes from a district before the end of one month after a tax is voted, and before the tax list is delivered to the collector, he cannot be included in it; the tax list, while remaining in the hands of the trustees, not being complete, except in cases where notice is required to be given in pursuance of law.— Id. 357, as subsequently modified by YouNG, Superintendent. A tenant is taxable, whether a householder or not, for land occupied and improved by him. He may board out, and yet, if he hire the lot and improve it, as a tenant, he is taxable for it.—ld. 155. - . . The temporary occupancy of a house on a farm, by a person hired to work it by the month, does not, however, constitute such a tenancy as to subject such occupant to taxation for the farm. He can be regarded only as agent for the owner.—Per Dix, Superintendent, 1837. . Where a person, assessed for a greater number of acres than his farm contains, omits to claim a reduction when the tax is assessed by the trustees, he will not be relieved subsequently on appeal.— Com. School Dec. 341. Trustees, guardians, executors and administrators are taxable in their representative character, where they reside, for all the perSonai estate and property in their possession, or under their control, belonging to the cestuique trust, ward, testator or intestate, whom they represent. By $ 10, 1 R. S. 391, a deduction is to be made by the assessors for debts due from the individual assessed, in his representative character, as specified in § 27, 2 R. S. 87. It is in the power of such trustees, guardians, executors or administrators to claim a reduction under the provisions of § 79 of the school act, above referred to ; and to reduce the amount of such assessment by a specification of the value of the property. The question whether the real owners of the property are to be directly or indirectly benefitted by the expenditure of the tax assessed upon it, does not appear to have been one of the considerations in the provisions above referred to, for it is manifest that the personal property in the hands of a trustee, guardian, &c., in Buffalo, is liable to be taxed there, although the real parties in interest may live in Albany. After the administration of an estate in the hands of an executor or administrator, upon the rendition and settlement of a final account of his proceedings, the personal property is of course no longer liable to taxation where he resides; but so long as it is in his possession, or under his control, it is so liable.—ld, 157, 230. * ,

PERSONS AND PROPERTY EXEMPT FROM TAXATION.

By $89, (No. 121,) the trustees, in assessing a tax for building a school-house, are to exempt any person set off to their district, without his consent, from any other district, within four years preceding the assessment of such tax, who shall have actually paid within that period, in the district from which he was taken, under a lawful assessment therein, a district tax for the same purpose. The burden of proof in this case undoubtedly rests with the person claiming the exemption, as the trustees can have no official knowledge of the fact. . - - . This exemption does not extend to taxes for repairs, or for any other purposes than building a school-house. By $ 4 of chap. 13, 1 R. S. 379, (2d edition,) the following property is declared to be exempt from taxation : 1. All property, real or personal, exempted from taxation by the Constitution of this state or of the United States: - 2. All lands belonging to this state or to the United States: 3, Every building erected for the use of a college, incorporated academy or other [incorporated] seminary of learning; every building for public worship ; every school-house, court-house and jail; and the several lots whereon such buildings are situated, and the furniture belonging to each of them : 4. Every poor-house, alms-house, house of industry, and every house belonging to a company incorporated for the reformation of offenders, and the real and personal property belonging to or connected with the same:

5. The real and personal property of every public library : 6. All stocks owned by the state or by literary or charitable institutions: } 7. The personal estate of every incorporated company not made liable to taxation on its capital by law: * 8. The personal property of every minister of the gospel or priest of any denomination; and the real estate of such minister or priest, when occupied by him; provided such real and personal estate do not exceed the value of $1,500. If such real and personal estate, or either of them, exceed the value of $1,500, that sum is to be deducted from the valuation of the property of such minister, and the residue is liable to taxation : 9. All property exempted by law from execution. The land owned by a minister of the gospel, if rented, can be taxed to the tenant. It is exempt from taxation to a certain extent, only when occupied by such minister. If, however, the occupant is the agent merely of the minister, so as to render it necessary to make out the assessment against the latter as owner, the property is then exempt. Land occupied by a minister of the gospel as tenant, has been held exempt to the amount of $1,500, under the provision above quoted.—Com. School Dec. 61.

6. WHEN TAXES MAY BE IMPOSED BY TRUSTEES WITHOUT BEING SPECIFICAI, LY VOTED.

By $ 109 of the act of 1847, (No. 129, ) “When the trustees of any school district are required or authorized by law, or by vote of their district, to 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 same manner.” By $ 104 of the act of 1847, (No. 127,) the trustees are required to purchase two blank books, for the purposes specified in that section, and by sub. 1. of $81, (No. 102,) a book is to be provided for recording the proceedings of the district. The trustees will be justified in imposing a tax, or adding to the amount of any voted by the district, for the expenses of these books. By $105, as amended by chap. 382, Laws of 1849, “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.” The inhabitants of the district sending to school may, by voluntary arrangement, furnish their respective proportions of fuel, according to the number of children and the length of time they send, but they cannot be compelled to do so by a vote of the district 5 and where notaa is voted for the supply of fuel, and no arrangement of this kind voluntarily entered into and carried into effect by those sending to school, it becomes the duty of the Trustees, under the above provision, to furnish the necessary fuel and to levy a tax upon the district therefor.

7. Form of a District Tao List to raise any taa, voted or charged on a District, and of a Warrant for its collection. .

List of Taxes apportioned by the Trustees of District No. in the town of Trenton, on the taxable inhabitants of the said district, and corporations holding property therein, and upon real estate lying within the boundaries of such district, the owners of which are non-residents thereof, for the purpose of raising the sum

of laid and charged on the said district, according to law. $ Names of inhabitants and Amount of Corporations, - Taxes. James Thomas, . . . . . . . . . . . . . . $6 00 The President, Directors and Company of the Bank of Utica 60 00 • James Thomas, executor of the Estate of John Thomas, deceased... . . . . . . . . . . . . . . . . . 50 00

Statement and description of unoccupied and unimproved Lands of non-residents of said district, upon which a tax has been imposed as above stated. .

No. and descriptions of Quant. of land | Valuation of Amount lots and therein liable such quan- of parts of lots. to taxation. tity. tax. No. 17,. . . . . . . . . . . . . 10 acres. $25 00 $0 75 Southwest quarter of . . lot No. 23, . . . . . . . . 2. “ 6 00 | 50 Tract not subdivided, . 5 “ 10 00 0 62% Or, Tract, the subdivisions of which cannot be ascertained, bounded north by lot No. 17, south by north line of A. B., east by lot 15, and west by town line. “ & & & &

To the Collector of School District No. in the town of Tren. ten, in the county of Oneida. - .

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