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COUNTY TREASURERS.

They are to apply to the Comptroller and Treasurer on the first day of February in each year, for the school moneys apportioned by the Superintendent to their respective counties. The amount they will ascertain from the copy which the county clerk is required by law to furnish them, of the notice of apportionment transmitted to him.

1. The county treasurer is to draw on the Treasurer of the State, in the following form:

To the Treasurer of the State of New-York:

Pay to the order of James Jones, the sum of five thousand seven hundred and five dollars eighty-eight cents, being the amount of school money's apportioned to the county of Orange by the Superintendent of Common Schools, to be paid on the 1st day of February, 1840.

Dated this

$5,705.68

day of February, 1848.

Samuel Chase, County Treasurer
of the county of Orange.

2. To this draft should be annexed a certificate by the clerk of the board of supervisors, as follows:

I hereby certify that Samuel Chase, was at the date of above draft, County Treasurer of the county of Orange.

Dated this day of February, 1847.

William Thomas, Clerk of the Board of
Supervisors of the County of Orange.

3. When the person in whose favor the draft is drawn does not himself present it for payment, he should endorse it, directing the amount to be paid to a person to be named; and if the latter does not present the draft in person he must endorse it to the individual who is to receive the money. It is essential that these endorsements should be regularly connected.

4. The person to whom the draft has been thus endorsed, or the original payee when it has not been endorsed, will present it to the Comptroller, who will attach his warrant on the Treasurer, by whom it will be paid, on taking a receipt from the person thus presenting

it. If these instructions are followed, and particular attention paid to having the endorsements all regular, no difficulty will be expe

rienced.

Immediately on receiving such moneys, they are to "give notice in writing to the town superintendent of common schools of each town, and to one or more of the commissioners of common schools of each city in the county, of the amount apportioned to such town or city."

Of the whole amount which will be received from the Comptroller, on the 1st of February, 1848, and in each year thereafter for the ensuing three years, until the apportionment is altered, one-fifth part is to be applied to the purchase of district libraries: that being the proportion of money appropriated by the State for that purpose. It is recommended to the county treasurers, that in making their payments to the town superintendents of common schools, they designate the exact sum, which is one-fifth of the whole, and specify it as "library money," and the residue is "teachers' money."

By § 92 and 93 of the act of 1847, (Nos. 117 and 118,) the county treasurer, on receiving from the trustees of any school district an account, affidavit and certificate of unpaid taxes assessed on unoccupied and unimproved non-resident lands, as particularly specified in the preceding sections, (Nos. 114, 115, 116,) is to pay the amount so returned out of any moneys in the treasury raised for contingent expenses; and to lay such account, affidavit and certificate, before the board of supervisors of his county, who are to cause the amount so paid, (unless previously refunded to the county treasurer by the person liable, § 94, No. 119,) to be levied upon the lands of such non-residents in the same manner with other contingent charges of the county. If the amount so advanced by the Treasurer cannot be collected of the persons liable to pay, the Comptroller is to refund the same, and sell the land in the usual manner for arrears of taxes.

TOWN SUPERINTENDENT OF COMMON SCHOOLS.

His duties relate to,

1st. The division of his town into school districts, the alteration, regulation and description of them:

2d. The receiving and dividing the public school moneys among those districts:

3d. The collection of certain penalties and forfeitures:

4th. The inspection of schools and licensing teachers: 5th. The making of annual reports to the county clerk.

By § 43 of the act of 1847, it is provided that in the erection or alteration of any school district, the trustees of any district to be affected thereby, may apply to the supervisor and town clerk to be associated with the town superintendent; and their action shall be final unless duly appealed from: the compensation of the supervisor and town clerk when thus associated, shall be the same as that of town superintendent.

So much depends upon the proceedings of the town superintendent and his associates, that too much care cannot be taken to insure their regular entry by the town clerk in his book of minutes. Their resolutions are valid, although not recorded, and thus the legality of proceedings by trustees and inhabitants of school districts may be affected without their knowledge. It is therefore earnestly recommended to these officers to require from the town clerk the performance of the duty enjoined on him by law, of recording all their proceedings; and in no case to adjourn without personally examining the minutes of their proceedings as entered in the book kept for that purpose. In no other way can their preservation be secured, or their accuracy insured.

1. Proceedings in the formation or alteration of School Districts.

As it is presumed that the present arrangement of school districts comprises all the territory of the state, required to be thus organized, the future formation of districts will necessarily interfere with those already existing; and consequently the provisions of law relating to the alterations of districts will be applicable to such proceedings.

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In exercising the discretion vested in them on this subject, it is recommended to the town superintendents to ascertain and consult, as far as possible, the opinions and wishes of the inhabitants of the districts interested. The success of the system depends so much upon the hearty concurrence of the people, that it is often better to yield an abstract rule, in order to produce unanimity, than by a rigid adherence to what may be in itself proper, produce discord and dissention. The good sense of a district may be relied upon, ceive ultimately its true interest, and the loss of time in attaining the desired end, is unimportant when compared with the consequences of defeating the wishes of a decided majority in a district. These remarks of course are not applicable to those clear and manifest cases where great principles are involved, or where the vital interests of a district may be endangered by measures which, although temporarily popular, are sure to be ultimately regretted.

1. Form of a resolution creating a New District.

At a meeting, &c.

Resolved, That a new school district be formed to consist of [the present Districts No. 1 and No. 2; or the present District No. 1 and a part of District No. 2; or parts of Districts No. 1 and No. 2, as the case may be,] which said new district shall be numbered [23,] and shall be bounded as follows: [on the north by the north line of the town of Trenton; on the east by the easterly line of the farms and lots of land now occupied by Thomas Jones, William Thomas, &c.; on the south by the south line of lots No. 56, 57 and 58, as designated on the map of said town; and on the west by the westerly line of the farms and lots now occupied by A, B, C, D, &c.]

The formation of the aforesaid district, involving an alteration of District No. [1 and No. 2,] the consent of the Trustees of the said districts to such alteration has been presented to the town superintendent, and filed with the town clerk. [Or, if such consent has not been given, the following entry should be made: The formation

of the aforesaid district, involving an alteration of Districts No. 1 and 2, and the consent of the Trustees of District No. 1 to such alteration not having been given, it is ordered that a notice in writing of the said alteration, signed by the town superintendent be served on one of the Trustees of the said district, by the town superintendent.]

2. The consent of the trustees of the altered district may be given by endorsing it on a copy of the order, as follows:

We hereby consent to the alterations made in District No. 1, in the town of Trenton, by the order of which the within is a copy. Dated, &c.

A. B.

C. D.

E. F.

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This consent, like all other acts of trustees, should be given at a meeting of the whole, or of a majority, when all have been notified to attend. The statute does not require it to be in writing; but it is advisable to prevent disputes, that a written consent should be filed with the town clerk.

3. Form of Notice to Trustees not giving their consent to an alteration of their District.

The Trustees of District No. 1, in the town of Trenton, will take notice, that an order was made this day by the town superintendent of common schools of the said town, of which the following is a copy, by which certain alterations in the said district are made as will appear by the said order; and that such alterations will take effect after three months from the service of this notice. Dated, &c. G. H,, Town Superintendent of Common Schools of the town of Trenton.

[Here insert copy of order of town superintendent.]

This notice may be served on any one of the trustees; and it will be found useful to have an acknowledgment of the service by the trustee receiving the notice, endorsed on a copy of it, and filed with the town clerk.

4. Notice of the First Meeting in a District, to organize.

This is required by law to be given within twenty days after the formation of any district. If the consent of the trustees of the districts interested has been given to the alterations covered by the or

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