§ 327 Corporate authorities must raise tax certified by board of education. 1 The corporate authorities of any incorporated village or city in which any such union free school shall be established, shall have power, and it shall be their duty, to raise, from time to time, by tax, to be levied upon all the real and personal property in said city or village, as by law provided for the defraying of the expenses of its municipal government, such sum as the board of education established therein shall declare necessary for teachers' salaries and the ordinary contingent expenses of supporting the schools of said district.

2 The sums so declared necessary shall be set forth in a detailed statement in writing, addressed to the corporate authorities by the board of education, giving the various purposes of anticipated expenditure, and the amount necessary for each; and the said corporate authorities shall have no power to withhold the sums so declared to be necessary; and such corporate authorities as aforesaid shall have power, and it shall be their duty to raise, from time to time, by tax as aforesaid, any such further sum to be set forth in a detailed statement in writing, addressed to the corporate authorities by the board of education, giving the various purposes of the proposed expenditure, and the amount necessary for each which may have been or which may hereafter be authorized by a majority of the voters of such union free school district present and voting at any special district meeting duly convened for any of the purposes stated in section 467 of this chapter.

§ 328 Application of this article. The provisions of this article shall apply to all union free schools heretofore organized pursuant to the provisions of chapter 433 of the Laws of 1853, and the amendments thereof, chapter 555 of the Laws of 1864, and the amendments thereof, and of chapter 556 of the Laws of 1894, and the amendments thereof; and sections 327, 460, 467 and 480 of this chapter are made applicable to all school districts established by and organized under special statutes, except those of cities; and sections 310, subdivision 19, 312 and 458 of this chapter are made applicable to all school districts having a population of five thousand and upwards established by and organized under special statutes.

ARTICLE 12

Town Clerks

Section 340 Duties of town clerks

341 Expenses of town clerks

§ 340 Duties of town clerks. It shall be the duty of the town clerk of each town:

1 To keep all books, maps, papers, and records of his office touching common schools, and forthwith to report to the school commissioner any loss or injury to the same.

2 To receive from the supervisors the certificates of apportionment of school moneys to the town, and to record them in a book to be kept for that purpose.

3 To notify forthwith the trustees of the several school districts of the filing of each such certificate.

4 To see that the trustees of the school districts make and deposit with him their annual reports within the time prescribed by law, and to deliver them to the school commissioner on demand.

5 To furnish the school commissioner of the school commissioner district in which his town is situated the names and postoffice addresses of the school district officers reported to him by the district clerks.

6 To distribute to the trustees of the school districts all books, blanks and circulars which shall be delivered or forwarded to him. by the Commissioner of Education or school commissioner for that purpose.

7 To receive from the supervisor, and record in a book kept for that purpose, the annual account of the receipts and disbursements of school moneys required to be submitted to the town auditors, together with the action of the town auditors thereon, and to send a copy of the account and of the action thereon, by mail, to the Commissioner of Education whenever required by him, and to file and preserve the vouchers accompanying the account. 8 To receive and to record, in the same book, the supervisor's final account of the school moneys received and disbursed by him, and deliver a copy thereof to such supervisor's successor in office.

9 To receive from the outgoing supervisor, and file and record in the same book, the county treasurer's certificate, that his successor's bond has been given and approved.

10 To receive, file and record the descriptions of the school districts, and all papers and proceedings delivered to him by the school commissioner pursuant to the provisions of this chapter.

11 To act, when thereto legally required, in the erection or alteration of a school district, as in article 5 of this chapter provided.

12 To receive and preserve the books, papers and records of any dissolved school district, which shall be ordered, as hereinafter provided, to be deposited in his office.

13 To perform any other duty which may be devolved upon him by this chapter, or by any other act touching common schools. [Renumbered § 364 by L. 1917, ch. 328; renumbered § 340 by L. 1918, ch. 199.]

§ 341 Expenses of town clerks. The necessary expenses and disbursements of the town clerk in the performance of his said duties, are a town charge, and shall be audited and paid as such. [Renumbered § 365 by L. 1917, ch. 328; renumbered § 341 by L. 1918, ch. 199.]

ARTICLE 13

Supervisors

Section 360 Duties of supervisors

361 Sale of gospel or school lots on division of town

362 Payment of proceeds of sale of gospel or school lots

363 Supervisor's bond for school moneys

364 Refusal of supervisor to give bond

365 Report by supervisors to district superintendents

366 Penalties of certain bonds.

§ 360. Duties of supervisors. It is the duty of every supervisor:

1 To disburse the school moneys in his hands applicable to the payment of teachers' wages, upon and only upon the written orders of a sole trustee or a majority of the trustees, in favor of qualified teachers. But whenever the collector in any school district shall have given bonds for the due and faithful performance of the duties of his office as disbursing agent, as required by section 253 or whenever any school district shall elect a treasurer as provided in this chapter, the said supervisor shall, upon the receipt by him of a copy of the bond executed by said collector or treasurer as herein required, certified by the trustees, pay over to such collector or treasurer, all moneys in his hands applicable to the payment of teachers' wages in such district, and the said collector or treasurer shall disburse such moneys so received by

him upon such orders as are specified herein to the teachers entitled to the same.

2 To pay over all the school money apportioned to a union free school district, to the treasurer of such district, upon the order of its board of education.

3 To keep a just and true account of all the school moneys received and disbursed by him during each year, and to lay the same, with proper vouchers, before the town board or board of town auditors at each annual meeting thereof.

4 To provide a bound blank book, the cost of which shall be a town charge, and to enter therein all his receipts and disbursements of school moneys, specifying from whom and for what purposes they were received, and to whom and for what purposes they were paid out; and to deliver the book to his successor in office.

5 To make out a just and true account of all school moneys received by him and of all disbursements thereof, within fifteen days after the termination of his office and to deliver the same to the town clerk to be filed and recorded, and to notify his successor in office that such account has been made and filed.

6 To deliver to his predecessor the county treasurer's certificate showing that he has given to such treasurer the bond required by section 363 of this chapter and that such bond has been approved by such treasurer, and to procure from the town clerk a copy of his predecessor's account, and to demand and receive from him all school moneys remaining in his hands.

7 To pay to his successor upon receipt of such certificate all school moneys remaining in his hands, and to forthwith file the

certificate in the town clerk's office.

8 To sue for and recover, in his name of office, when the duty is not elsewhere imposed by law, all penalties and forfeitures imposed by this chapter, and for any default or omission of any town officer or school district board or officer under this chapter; and after deducting his costs and expenses to report the balances to the school commissioner.

9 To act, when legally required, in the erection or alteration of a school district, as provided in article 5 of this chapter, and to perform any other duty which may be devolved upon him by this chapter, or any other act relating to common schools.

10 To take and hold possession of the gospel and school lots of their respective towns.

11 To lease the same for such time and not exceeding twentyone years, and upon such conditions as they shall deem expedient.

12 To sell the same with the advice and consent of the inhabitants of the town, in town-meeting assembled, for such price and upon such terms of credit as shall appear to them most advantageous.

13 To invest the proceeds of such sales in loans, secured by bond and mortgage upon unincumbered real property of the value of double the amount loaned.

14 To purchase the property so mortgaged upon a foreclosure, and to hold and convey the property so purchased whenever it shall become necessary.

15 To reloan the amount of such loans repaid to them, upon the like security.

16 To apply the rents and profits of such lots, and the interest of the money arising from the sale thereof, to the support of schools, as may be provided by law, in such manner as shall be thus provided.

17 To render a just and true account of the proceeds of the sales and the interest on the loans thereof, and of the rents and profits of such gospel and school lots, and of the expenditure and appropriation thereof, on the last Tuesday next preceding the annual town-meeting in each year, to the town board.

18 To deliver over to his successor in office, all boxes, papers and securities relating to the same, at the expiration of their respective offices.

19 To take therefor a receipt, which shall be filed in the clerk's office of the town; and,

20 To commence and prosecute in and by the name and style of the supervisor of the town any suits against any of his predecessors in office or against any other person to recover any debt, dues or demands, in anywise arising from such public lot; and no such suit shall abate by the death, resignation or removal from office of the said supervisor but the same shall and may be prosecuted to judgment and execution by his successor in office. [Renumbered § 370 by L. 1917, ch. 328; renumbered § 360 by L. 1918, ch. 199.]

§ 361 Sale of gospel or school lots on division of town. Whenever a town having lands assigned to it for the support of the gospel or of schools, shall be divided into two or more towns, or shall be altered in its limits by the annexing of a part of its territory to other towns, such lands shall be sold by