account thereof, with the descriptions of the property as directed to be made and the amount of the tax, together with an affidavit of the fact of non-payment, and of due diligence used for the collection, the trustees are to credit him with the amount, § 90, (No. 115,) to compare the account so rendered with the original tax list, certify to its accuracy, and transmit it, together with the collector's affidavit and their certificate to the county treasurer, § 91, (No. 116,) who is to pay the amount so returned out of any moneys in the treasury raised for contingent expenses. § 92, (No. 117.) Such county treasurer is to lay the account, affidavit and certificate before the board of supervisors, who are to cause the amount of such unpaid taxes, with seven per cent. in addition, to be levied on the lands of the respective non-residents liable to pay the same; which amount when collected, is to be returned to the county treasury, to reimburse the amount so advanced, with the expense of collection. § 93, (No. 118.) 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. § 94, (No. 119.) The same proceedings are to 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 taxes on non-resident lands generally; and upon a return to the comptroller of the arrears uncollected, the amount is to be paid on his warrant to the county treasurer, and the state is to collect the same in the manner prescribed by law in respect to arrears of county taxes upon lands of non-residents. § 95, (No. 120.)

To enable trustees the better to perform the duties thus devolving upon them, that portion of the Revised Statutes referred to in § 89, (No. 114,) and which is applicable, is hereto annexed:

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§ 11. The lands of non-residents shall be designated in the same assessment roll, but in a part thereof separate from the other assessments, and in the manner prescribed in the two following sections.

"12. If the land to be assessed, be a tract which is subdivided into lots, or be part of a tract which is so subdivided, the assessors shall proceed as follows:

"1. They shall designate it by its name, if known by one, or if it be not distinguished by a name, or the name be unknown, they shall state by what other lands it is bounded:

"2. If they can obtain correct information of the subdivisions they shall put down in their assessment rolls, and in a first column, all the unoccupied lots in their town or ward, owned by non-residents, by, their numbers alone and without the names of their owners, beginning at the lowest number and proceeding in numerical order to the highest:

"3. In a second column, and opposite to the number of each lot, they shall set down the quantity of land therein, liable to taxation:

“4. In a third column, and opposite to the quantity, they shall set down the valuation of such quantity:

"5. If such quantity be a full lot, it shall be designated by the number alone; if it be a part of a lot, the part must be designated by boundaries, or in some other way, by which it may be known.

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§ 13. If the land so to be assessed, be a tract which is not subdivided, or if its subdivisions cannot be ascertained by the assessors, they shall proceed as follows:

"1. They shall enter in their roll the name or boundaries thereof, as above directed, and certify in the roll that such tract is not subdivided, or that they cannot obtain correct information of the subdivisions, as the case may be:

"2. They shall set down in the proper column, the quantity and valuation as above directed:

"3. If the quantity to be assessed be the whole tract, such a description by its name or boundaries will be sufficient; but if a part only is liable to taxation, that part or the part not liable, must be particularly described:

66 4. If any part of such tract be settled and occupied by a resident of the town or ward, the assessor shall except such part from their assessment of the whole tract, and shall assess it as other occupied lands are assessed."

The residue of the sections relates to the making of a map which is supposed not to be applicable to trustees of school districts; if a map is already on file, the trustees might refer to it in aid of their descriptions.

4. Valuations of property, how ascertained, and mode of proceeding

when reduction is claimed.

The valuations of taxable property are to be ascertained as far as possible from the last assessment roll of the town, and no person is entitled to any reduction in the valuation so ascertained, unless he gives notice of his claim to such reduction, to the trustees of the district before the tax list shall be made out. § 96, (No. 121.)

The assessment roll of the town when signed and certified according to the provisions of the 26th section of title 2, chap. 13, 1 Revised Statutes, is to be deemed the last assessment roll of the town. By § 27, of the same title, this roll is to be delivered to the supervisor of the town on or before the first day of September in each year, to be by him delivered to the board of supervisors at their next meeting.

According to the opinion of the supreme court, in 7 Wendell, 89, the roll is then to be deemed completed, so that the trustees may use it as the basis of their tax list. It is true, that it may afterwards be altered by the board of supervisors, by increasing or diminishing the aggregate valuation of real estate of the town to make it correspond with that of other towns. But it is obvious this will not affect the proportion between the inhabitants of of the same town, so that an assessment apportioned on either roll would be the same, so far as the real estate is concerned. Should the proportions be varied when real and personal estates are assessed to the same person, yet under the decisions referred to, the tax list made out upon the assessment roll as completed by the assessors before any variation made by the supervisors would be valid. If any change is made by them, a subsequent tax list should vary also in the same particulars. Generally, the roll completed by the assessors will be a guide, but the trustees cannot be safe without recurring to the roll after its correction by the supervisors, as it has been held by the supreme court in the case above referred to, and in other cases, that if the tax list is made upon an assessment roll that is not the last valid one, the trustees will be personally liable.

The question is often raised, how far, and to what extent, the last assessment roll of the town is to be followed in the valuations of trustees in levying taxes. It is to be adopted as the sole guide, where a valuation has actually been made by the assessors on property, the condition of which remains substantially the same. But where im

provements have been made on real estate which has thereby actually been enhanced in value since the last assessment roll was completed, or where any material change has occurred in the situation of the property, it is obvious that the last assessment roll ceases to be standard of valuation. So, where an inhabitant acquires or parts with personal property, since the assessment roll was made out. And it is to be recollected that trustees are bound to follow the last assessment roll as far as possible, only with a reference to the valuations of property. Where it has changed hands, they are to put the assessment to the present owner, adopting the valuation of the town assessors. Where for instance one inhabitant sells his farm to another, the trustees in levying a tax are to assess the farm to the vendee, at the valuation of the town assessors, where no substantial improvement enhancing its value has occurred in the mean time, reducing if the circumstances require it, the valuation of his personal property, by the amount paid or secured to be paid as consideration money of the purchase, and increasing by the same amount, the valuation of the personal estate of the vendor. In either of these cases however, as an original valuation of the trustees in part would become necessary, the proceedings prescribed by § 97, (No. 122,) would be requisite. But where a mere exchange of real estate is effected, no change in the valuations should be made, unless in the cases above specified, of substantial improvements or alterations, the names of the respective persons liable, only, requiring to be changed.

Where a reduction is duly claimed, and where, for any reason, the valuation of taxable property cannot be ascertained from the last assessment roll of the town, the trustees are required by § 97, (No. 122,) to "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 valuation of taxable property." The proceedings to be had in such cases are specifically and particularly pointed out in the extract from the Revised Statutes relating to the assessment of taxes, pages 123 and 124 ante, to which the attention of the trustees is referred. Substituting the word "trustees" for "assessors," wherever it occurs, the directions there given will afford a perfect guide in all proceedings under section 97. It has been decided by the Superintendent, p. 319, Decisions, &c. that the notice may be given by posting it in three public places. It is to be given in all cases of variation from the town assessment roll.

5. Tax for building School-House.

By § 98, (No. 123,) the trustees in assessing a tax for building a schoolhouse, 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 persons claiming the exemption, as the trustees can have no official knowlege of the fact.

6. When taxes may be imposed by trustees without being specifically voted.

By 109, of the act of 1847, (No. 134,) "When the trustees of § any school district are required or authorised 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, (No. 129,) the trustees are required to purchase two bank books for the purpose specified in that section, and by sub. 7, of § 62, (No. 87,) a book is to be provided for recording the proce edings 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 expense of these books.

They are also to impose a tax for the deficiency of teachers' wages, occasioned by the exemption of indigent pupils, as explained in the remarks on that subject.

7. Form of a District Tax List to raise any tax voted or charged on a district, and of a warrant for its collection.

in

List of taxes apportioned by the trustees of district No.-, the town of Trenton, on the taxable inhabitants of said district, and corporations holding property therein, and upon real estate lying within the boundaries of such district, the owners of which are nonresidents thereof, for the purpose of raising the sum of laid and charged on the said district, according to law.