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. But when it shall be ascertained that the proportion of any tax upon any lot, tract or parcel not occupied by any inhabitant would not amount to fifty cents, the trustees in their discretion may omit such lot, tract or parcel from the tax list.

cupants

No. 111-§ 86. Any person working land under a contract Certain oefor a share of the produce of such land, shall be deemed the deemed pospossessor, so far as to render him liable to taxation therefor, in the district where such land is situate.

sessors.

able.

No. 112-§ 87. Every person owning or holding any real And are taxproperty within any school district, who shall improve and orcupy the same by his agent or servant, shall, in respect to the liability of such property to taxation, be considered a taxable inhabitant of such district, in the same manner as if he actually resided therein.

tenant

No. 113-§ 88. Where any district tax for the purpose of Remedy of purchasing a site for a school-house, or for purchasing, or against ownbuilding, keeping in repair, or furnishing such school-house ers. with necessary fuel and appendages, shall be lawfully assessed and paid by any person, on account of any real property, whereof he is only tenant at will, or for three years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such

tenant.

land to be

No. 114-89. When any real estate within a district, so Non-resident liable to taxation, shall not be occupied and improved by the described. owner, his servant or agent, and shall not be possessed by any tenant, the trustees of any district at the time of making out any tax list by which any tax shall be imposed thereon, shall make and insert in 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.

Collectors' duty as to unpaid taxes.

Duty of trus

ices.

County treasurer.

Owner may pay tax.

Proceedings te collect.

No. 115-§ 90. If any tax on the real estate of a nonresident 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 and 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. 116—§ 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. 117-92. 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. 118-93. 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. 119-94. 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. 120-§ 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 lands 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.

how ascer

No. 121-896. The valuations of taxable property shall be Valuations ascertained so far as possible, from the last assessment roll of tained. 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. 122-97. 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 proper

ty.

Ib.

in certain

cases.

No. 123-§ 98. Every taxable inhabitant of a district, who Exemption shall have been, within four years, set off from any other district 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.

tax list must

No. 124-§ 99. Every district tax shall be assessed, and Time when the tax list thereof be made out by the trustees, and a proper be made out warrant attached thereto, within one month after the district meeting in which the tax shall have been voted; and when there shall be a tax of more than one hundred dollars, it shall be the duty of the trustees of the district immediately thereafter to cause notices of the completion thereof, to be posted up in three of the most public places in the district, and so located as to be most likely to give notice to the inhabitants thereof, and shall desiguate in such notices a convenient place in such district, where the said trustees, or one of them will attend from one to five o'clock in the afternoon, at least once in each week for two successive weeks, on a day also to be specified in such notice, to receive payment of the taxes mentioned in such tax list; and it shall be the duty of the said trustees or one of them to attend accordingly, and

Tax list to

any person may pay his taxes to such trustee at the time and place designated, or at any other time and place to any trustee having the said tax list and warrant, within fifteen days from the first posting of the said notices.

No. 125-§ 100. It shall be the duty of the said trustees be delivered after the expiration of the said fifteen days, to deliver the to collectors. said tax list and warrant to the collector of the district, and such collector is hereby authorized and directed to proceed and collect the unpaid taxes remaining in said tax lists, in the manner provided by law, and shall pay over to the said trustees, all the moneys collected or received by him on such tax list within thirty days from the time of the receipt of such warrant and tax list, and such collector shall be entitled to receive five per cent fees on each dollar by them respectively collected, which said fees shall be collected with such unpaid taxes from the several and respective persons named in said tax list.

His duty thereon.

Forfeiture

No. 126-§ 101. If by the neglect of any collector, any for neglect. 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.

Trustees may sue.

Authority of

collector on warrant.

Blank books

No. 127- 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. 128-§ 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.

No. 129-104. It shall be the duty of the trustees of school dr 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

cured by trustees..

Scholars to

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 be registered 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, and shall constitute the list on which rate bills shall be apportioned. The said books shall be preserved by the trustees as the property of the district, and shall be delivered to their successors.

provided.

No. 130-§ 105. Where the necessary fuel for the school of Fuel how any district shall not be provided, by means of a tax on the inhabitants of the district, it shall be the duty of every person sending a child to the school, to provide his just proportion of such fuel.

how deter

No. 131-§ 106. The proportion of fuel which every person. Proportion of sending children to the school, shall be liable to provide, mined. shall be determined by the trustees of the district, according to the number of children sent by each; but such indigent persons as in the judgment of the trustees, shall be unable to provide the same, shall be exempted from such liability.

tees to fur

nish and

No. 132—§ 107. If any person liable to provide such fuel, When trusshall omit to provide the same, on notice from any one of such fr trustees, it shall be the duty of the trustees to furnish such charge defuel, and to charge the person so in default the value of the fuel so furnished.

linquent.

Ib.

Certain

No. 133-§ 108. Such value may be added to the rate bill of the moneys due for instruction, and may be collected therewith, and in the same manner; or the trustees may sue for and recover the same, in their own names, with costs of suit. No. 134-§ 109. When the trustees of any school district are required or authorized by law, or by vote of their district, charges on to incur any expense for such district, and when any expenses raised by 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.

tax.

No. 135--§ 110. The warrant issued and annexed to any tax Warrant. 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. 136-§ 111. The warrants issued by the trustees of school Manner of districts for the collection of any district tax authorized to levying and be levied, raised and collected by this title, or for the collec- taxes.

collecting