there be a separate school for boys under the charge of a male teach er, and another for girls under a female. Should there be a surplus of public money after paying a fair and just equivalent to the teachers who can be usefully employed, the district will always be relieved from the consequences of not expending the whole, upon application to the superintendent. A practice prevails to some extent, of contracting with teachers that they shall collect the rate bill, or the sum that may be deficient after applying the public money. This is wholly illegal, and is sure to involve trustees and teachers in difficulty. The deficiency must be collected by the trustees, by warrant, annexed to a rate bill, and delivered to the collector. The superintendent has constantly refused to interfere in all cases where any arrangement for the collection of teachers' wages, other than that prescribed by law has been made; and he will steadily continue such refusal. The expression in subdivision 8 of § 82, (No. 107,) "excepting such sums as may have been collected by the teachers," implies that they may collect their wages. But this can apply only to the case of voluntary payment, and does not justify trustees in abandoning the means of collection provided by law. Another practice requires notice. It is that of trustees engaging with a teacher that he shall board with the parent of the children alternately. There is no authority for such a contract, and it cannot be enforced on the inhabitants. This compulsory boarding gives occasion to constant altercation and complaint, which often terminates in breaking up the school. The best arrangement is to give the teacher a specific sum and let him board himself. But there are some districts so destitute that it may afford the inhabitants considerable relief to be permitted to board the teacher. In such cases the object can be obtained in another way. Let the trustees contract with the teacher at a specific sum per month, or by the quarter, and they then agree with him, that if he shall be afforded satisfactory board at the house of any of the inhabitants, he will allow whatever sum may be agreed on per week for such board, to be applied to his wages, and will give an order on the trustees for the amount, to the person with whom he boards: and the trustees may then accept such order from the inhabitants, as payment to that extent upon his tuition bill, and deduct it from the amount to be paid the teacher, after having paid him the whole of the public money. It is strongly recommended that all contracts with teachers be made in writing, and a duplicate kept by each party. In no other way can justice be done to the parties in case of any dispute The power of the trustees to contract with and employ teachers, cannot be controlled by the inhabitants: although it should never be exercised unless under very peculiar circumstances, in opposition to the known wishes of a decided majority of the district. 2. Mode of Paying Teachers. This is specifically provided for by § 82, (No. 107,) above rereferred to. By subdivision eight, the trustees are "to pay the wages of such teachers, when qualified, out of the moneys which shall come into their hands from town superintendents 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." By subdivisions nine, ten, eleven, twelve, thirteen and fourteen, they are, "To divide the public moneys received by them, whenever authorised by a vote of their district, into not exceeding two portions for each year, to assign and apply one of such portions to each term during which a school shall be kept in such district, for the payment of the teachers' 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 persons liable therefor, as above provided. "To exempt from the payment of wages of teachers, either wholly or in part, such indigent persons within the district as they shall think proper, in any one quarter or term, and the same shall be a charge upon such district: "To certify such exemptions, and deliver the certificate thereof, to the clerk of the district, to be kept on file in his office: "To ascertain, by examination of the school lists kept by such teachers, the number of days for which each person not so exempted, shall be liable to pay for instruction, and the amount payable by each person? "To make out a rate bill containing the name of each person so liable, and the amount for which he is liable, and to annex thereto a warrant for the collection thereof: and "To deliver such rate bill, with the warrant annexed, to the collector of the district, as directed by subdivision 14, of § 82 (No. 107,) and § 83, (No. 108.) By 84, of the same act, (No. 109,) "where by reason of the inability to collect any tax or rate bill, there shall be a deficiency in the amount raised, the inhabitants of the district, in district meeting, shall direct the raising of a sufficient sum to supply such deficiency, by tax, or the same shall be collected by rate bill, as the case may require." In accordance with these several provisions, trustees of districts in making out their rate bills, will hereafter proceed as follows: 1. They will first ascertain the amount due to the teacher, under his contract, for the first quarter's services. 2. They will then apply so much of the public money as is applicable to the term, in diminution of such amount. 3. They will assess the balance upon each inhabitant who has sent to the school during the term, (including indigent persons) according to the number of children and of days sent by each, as appears by the verified list kept by the teacher, under the 104th section of the aforesaid act. (No. 129.) 4. They will then proceed to exempt, either wholly or in part, such indigent inhabitants as they may think proper for the payment of their proportion of such assessment, and certify the whole amount of such exemptions, and deliver the certificate thereof to the clerk of the district, to be kept by him. 5. They will then make out a rate bill against those exempted in part, for the balance remaining after such partial exemption, and against those not exempted either wholly or in part, for the collection of the amounts assessed against them respectively, and add their warrant, in the usual manner. Such warrants need not be under seal, and may be executed by the collector" in any other district or town, in the same manner, and with the like authority, as in the district for which he was chosen or appointed." (No. 128.) 6. The trustees will collect the amount of exemptions, as certified by them, by a tax, which they are authorised to impose by the 109th section (No. 134,) upon all the taxable inhabitants of the district, "in the same manner as if the definite sum to be raised had been voted by a district meeting." They may immediately proceed to impose this tax; or they may add the amount to any tax thereafter imposed for district purposes, as may be most convenient. Trustees should exercise a liberal discretion in making exemptions in behalf of indigent inhabitants, so that the charge for tuition shall in no case be burdensome: while on the other hand, they should never allow the consideration of the trifling amount of the general tax for such exemption when levied upon the whole taxable property of the district, to tempt them into an unnecessary exercise of the powers confided to them. To illustrate this proceeding more fully, let us apply the several steps necessary to be taken in ordinary cases. Suppose a teacher employed for the usual term of four months at $20 per month. The public money, including local funds, belonging to the district, and applicable to the term, either by the decision of a district meeting, as above specified, or by the determination of the trustees, is $40: the amount due the teacher for his quarter's services is of course $80, of which the trustees pay him $40 at once, from the public money, and take his receipt therefor. They then call upon him for his list, kept and verified according to the provisions of § 104, (No. 129,) and after having ascertained from such list, the number of days' attendance for which each person sending to school is liable, they will proceed to assess the respective proportions of the remaining $40, from each, according to the whole number of days and children sent. Thus if one inhabitant has sent four children for 104 days, he will be charged for 416 days, and so on. Suppose upon adding up the whole number of days thus ascertained, the total is found to be 4,000, for the average attendance of 40 scholars for the whole term: the proportion of $40 due for one scholar for each day, would be one cent: and this multiplied. by the number of days each scholar attended, would give his proportion: and by adding the proportions of each belonging to the same family, the amount due from each person sending to school is ascertained. The trustees then make out an assessment in the following form: Form of Assessment. Assessment containing the name of each person liable for teachin the town of Trenton, for the term 184 and the amount for which each ers' wages in district No. ending on the day of person is liable. Names of inhabitants sending to school. Whole No. Amount of of days sent. school bill. John Dye,... James Tunicliff, John Simons,.. Joseph Williams,. The assessment should be signed by the trustees and filed with the district clerk. The next step is to exempt such indigent persons as the trustees may think proper, from the payment of the sums set opposite to their names, either wholly or in part. Suppose Peter Barney to be exempted wholly, and Thomas Jones and John Radcliff each from the payment of one-half the amounts assessed to them; the trustees will first make out a certificate, to be filed with the clerk of the district in the following form: 3. Certificate of exemption. We, the undersigned, trustees of District No. in the town of Trenton, do certify, that we have this day exempted Peter Barney from the payment of any share of the wages of the teacher employed in said district for the term ending on the 18 day of and Thomas Jones and John Radcliff each from the payment of one half the amount assessed to them respectively, as their share of such wages. Dated this day of 18 A. B. C. D. Trustees. |