the collector? What special notice should be given to non-residents? What notice should be given to the county treasurer? Explain the two ways in which a railroad company may pay its tax. How should such notice be given? May a warrant be renewed? By whom? In what manner? May a warant be renewed more than once? In what manner?

When may a tax-list be amended or corrected? By whom? What should the application for this purpose show? May boards sue for a tax? When? For what causes may a board sue a collector's bond? What should a board do with a tax-list and warant returned by a collector?

To whom should a collector make a return of unpaid taxes? When should such return be made? How should it be made? What effect does such return have upon the liability of the collector? Upon receiving such return, what action should a board take? What should the county treasurer do to place the matter properly before the board of supervisors? What action should be taken by the board of supervisors? If these taxes are then paid what should be done with the amount paid? If these taxes are not paid, what action should be taken by the county treasurer? What should the comptroller then do? How may this amount be collected? When may it be voluntarily paid? From what fund should the county treasurer pay such tax? To whom? If there is no such fund how is such tax paid?

CHAPTER XV

SCHOOL BUILDINGS, SITES AND BONDS

[Article 16]

SITES

Designation of Site.-A site for a schoolhouse can be designated at a special meeting of the district. A special meeting must be duly called for that purpose. A written resolution in which the proposed site is described by metes and bounds must be adopted by a majority vote of the qualified voters present and voting. The vote upon such resolution must be by taking and recording ayes and noes or by ballot. A record of such vote must be made.

A district, at a special meeting, may designate two or more sites with the approval of the district superintendent having jurisdiction. The notice of such special meeting must state the proposed number of sites that will be voted upon.

Improvement of Site. The voters at a school district meeting may vote to improve the site or sites of such district or they may vote to enlarge such site or sites.

Tax for Site. The voters of a school district may vote a tax to purchase, lease, and improve the sites of such district. This tax must be levied and assessed in the same manner as taxes for other school purposes.

Change of Site.- The legal voters of a district may by a majority vote at a special meeting called for that purpose, adopt a written resolution designating a new site and describing it by metes and bounds. The vote on such resolution must be by ballot or by taking and recording the ayes and noes.

Acquisition of Sites.- Where the owners of land will not consent to the sale of such lands for sites for school buildings, such lands may be acquired without their consent under the provisions of the Condemnation Law.

The following property cannot be taken by this method without the consent of the owners:

1. A homestead occupied as such by the owner. Except such portion thereof as may appear to the Court to be unnecessary for the reasonable use and enjoyment thereof.

2. A garden, orchard, or any part thereof, not within a city. which has existed for a period of one year prior to the beginning of the condemnation proceedings.

3. A yard or inclosure, or any part thereof, necessary to the use or enjoyment of buildings.

4. Fixtures or erections for the purposes of trade or manufacture which have existed for a period of one year prior to the beginning of the condemnation proceedings.

Sale of Former Site.- Whenever the site of a schoolhouse is changed as provided above, the legal voters of the district at a special or an annual meeting duly convened may, by a majority vote, direct the sale of the former site and the buildings thereon at such price and terms as they deem proper.

Transfer of Title. The trustees or a majority of them, when so directed by a district meeting, may execute a deed transferring the interest and title of the district to such estate, and such deed is valid and binding.

Bond and Mortgage or Other Security. Whenever a district. meeting directs that credit may be given to the purchaser of such property for any portion of the amount paid therefor, the trustees have authority to take in their corporate name security by bond and mortgage or otherwise, as they shall deem best. The trustees hold such security as a corporation and should account therefor to their successors in office and to the district in the same manner as they are now required by law to account for moneys received by them. Trustees in their official capacity may sue for and recover the moneys due and unpaid upon any security so taken by them or their predecessors.

Disposition of Proceeds. The proceeds derived from the sale. of such property must be applied on the expense of procuring a new site, of removing or erecting thereon a schoolhouse, and of improving and furnishing the site, the schoolhouse, and their appendages, so far as may be necessary. If a surplus should remain, it should be devoted to the purchase of school apparatus.

or used for any other support of the school, as the voters at an annual meeting may choose to direct.

Designate Sites Without Vote of District.— In a district containing 5,000 or more inhabitants the board of education may without vote of the district designate a site or sites, or an addition to a site or sites.

SCHOOL BUILDINGS

Location of Schoolhouse. The law provides that no schoolhouse shall be erected so as to stand upon the division line of any two towns.

Repairs of Schoolhouse.— It is the duty of the trustees of a district to keep the schoolhouse in proper repair and reasonably comfortable for use, and for that purpose they may expend fifty dollars each year without a vote of the district.

When the sum of fifty dollars is not sufficient to put a schoolhouse in proper repair, and the district has not voted to make any expenditure for repairs, the trustees should apply to the district superintendent for an order directing them to make the necessary repairs. A district superintendent has authority to direct that repairs to the extent of two hundred dollars shall be made, when in his judgment he deems it necessary. A district superintendent may issue this order without application from the trustees. When the order is issued it should state the character of the repairs to be made whether new seats, a new roof, or any other improvement. As a trustee may expend only fifty dollars without a vote of the district, and as a district superintendent may direct trustees to expend only two hundred dollars, it is advisable, when two hundred and fifty dollars is insufficient to make the necessary repairs or to put the building in proper condition, for the trustees to call a special meeting of the district for the purpose of voting an expenditure for additional repairs.

There is no limit put upon the amount which a district meeting may vote for repairs. When a district meeting votes an appropriation for repairs, it should direct the nature of such repairs.

It is the duty of trustees to make such repairs as are directed either by a district superintendent in his order or by a district meeting. For a failure to do this, a trustee may be removed from office.

Tax for Erection of Schoolhouse. The qualified voters, at an annual school meeting or at a special meeting called for the purpose, may vote a tax for the erection or repair of a schoolhouse. There is no limit in regard to the amount which a district may vote for this purpose.

When a district refuses to vote an appropriation sufficient to make any necessary repairs to the schoolhouse, the relief of any aggrieved person residing in the district is to bring an appeal to the Commissioner of Education, who may order the district to make necessary repairs.

Approval of Plans.- No schoolhouse shall hereafter be erected, repaired, enlarged or remodeled at a cost to exceed $500 in any school district or in any city of the third class until the plans and specifications for the same have been submitted to the Commissioner of Education and his approval indorsed thereon.

The Commissioner of Education is prohibited from approving plans which do not provide:

a. At least fifteen square feet of floor space and two hundred cubic feet of air space for each pupil to be accommodated in each study or recitation room therein.

b. For assuring at least thirty cubic feet of pure air every minute per pupil, and

c. The facilities for exhausting the foul or vitiated air therein shall be positive and independent of atmospheric changes.

d. All halls, doors, stairways, seats, passage-ways and aisles and all lighting and heating appliances and apparatus arranged to facilitate egress and afford adequate protection in cases of fire or accident.

e. All exit doors shall open outwardly, and shall, if double doors be used, be fastened with movable bolts operated simultaneously by one handle from the inner face of the door.

f. No staircase shall be constructed with winder steps in lieu of a platform but shall be constructed with straight runs, changes in direction being made by platforms. No door shall open immediately upon a flight of stairs, but a landing at least the width of the door shall be provided between such stairs and such doorway.

Under this law the Commissioner of Education has adopted the following regulations: