authorized, 307-9.

to corporations, 306–14.

of personal property other than

money or securities exempt, 314.
transfer tax, exemptions from, 314.
See also Gifts; Trusts.

Birds, birds' nests and eggs, permit
to make collection, 316.
Blackboards, district to vote tax for,
44.

Blind, instruction of, 170-75.

required attendance, 131.
Boards of education, 61-76.

academy, may adopt as academic
department, 73.

appointment of officers in union
free school district, 53.
bonds, issue of, 109-10.

Boards of education (continued)
condemnation of land for school-
house site, 107.

contracts with trustees in other
districts, 125.

corporate bodies, 62.
defined, 6.

election, 34, 62-65.

disputes concerning, 65.
in new district, 65-66.
inspectors, 64.

notice of, 64.

record of votes, 64.
special, 65.

expenditures, limitation upon, 72.
fire drills, duties relating to, 146.
fire escapes, construction, 104.
industrial and trade schools, duties

relating to, 127.
ineligibility, 47.

kindergartens, to maintain, 71.
library property, transfer of, 219-

Charters of university institutions

(continued)

conditions of granting, 13-14.
library, 216.

property requirements, 13-14.
provisional, 13.

restrictions, degree-conferring pow-
er, 18.

surrender, 18.

suspension, 13.

Children, unlawful employment, 133–
34, 279-91.

See also Pupils; School age.
Circulation, subsidies granted on, 215.
Cities

apportionment to, 111, 112, 113.
deposit, custody and payment of
moneys in, 72.
libraries, 214.

property in trust for common

schools, 118.

school district for purposes of ap-

portionment, 117.

supervisory districts shall not form
part of, 82-83.

taxes, corporate authorities to levy,

Collector (continued)

fees, 97.

jurisdiction, 96.

liability of, for moneys lost, 54.
payment of moneys, 120.

railroad companies, assessment and
tax, 97.

receipt for taxes, 269.
removal of, 26.

reports of receipts and disburse-
ments, 54.

in each school district, 47.
school officer, 6.

taxes, notice of receiving, 96-97.
unpaid, return of, 99.

warrants for collection of, 95–96.
teachers' fund, to disburse, 53.
trustee, may not hold office of, 47.
not to draw on for teachers'
wages unless record is verified,
123.

in union free school district, 53-54.
vacany in office, 49.

how filled, 50.

Colleges

defined, 5.

Commissioner of education (continued)
boards of education, election dis-
putes, to decide, 65.

may order new election, 65.
removal from office, 26, 68.
supervision, 26.

buildings, new, plans and specifi-
cations must be approved by,
102-3.

chief executive officer of state
system of education and of re-
gents, 6, 24.

city schools, supervision, 26.
collector, removal of, 26.
compulsory education law, with-
holding state moneys for failure
to comply with, 138-39.
contingent expenses, decisions on,
conclusive, 75.

contracts between school districts
for education of pupils, approval
of, 125-26.

deaf and blind, institutions for,
duties relating to, 170-71, 172.
district clerk, removal of, 26.
district election disputes, determi-
nation of, 65.

district superintendents, appeals

from acts of, to be taken to, 91.
election disputes, to decide, 91.
examinations in agriculture, to
prescribe, 86.

expenses, may audit and allow,
87.

to perform duties of another
superintendent when requested
by, 90.

may remove from office, 86, 88.
reports, 90.

to report testimony in appeal
cases to, 90.

salary, payment of, 87.
may withhold salary, 87.

subject to rules prescribed by,
91.

vacancy in office, duties relating
to, 87.

district treasurer, removal of, 26.
Education Department, adminis-
tration of, 25.

Commissioner of education (continued)
election by regents, 24.

elected without regard to place of
residence, 24.

extension of educational facilities,
11.

fines, apportionment of, 158.
forms, preparation of, 25.

home making, schools of, super-
vision, 24.

Indian children, duties regarding,
166, 169.

industrial and trade schools, ap-
portionment for, 128-29.
supervision, 24.

inspection, duties relating to, 13,
24-25, 26.

laws, enforcement of, 24.
mechanic arts, schools of, super-