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ever they shall deem it necessary and proper. This || ration of the month. In the second case, the trustees power should be liberally exercised for the benefit of must make out their tax list within the month, although ihe district; and special meetings should be called they may not be able finally to complete it. They the trustees, whenever requested for a proper and le- || should however, within the first ten days after the gitimate purpose, by a respectable number of inhabi- meeting at which the lax is voted, make out their as. tants. The trustees should act as a board, whenever sessment; so that if a reduction is claimed, or an origisuch meetings are directed to be called; and they or anal valuation is found to be necessary, they can give majority of them, when all have been notified, may re. the twenty days' notice required by law, and complete quire the clerk of the district, either verbally or in their list by the expiration of the month. writing, to give the necessary notices to the inhabitants. Errors in tax lisis and rate bills have often been disThe object of the meeting should in all cases be speci. Il covered after they were made out. If discovered with. fied in the notice. Where there is no clerk of the dis. Il in a month from the time the tax was voted, and nothtrict, or he is absent or incapable of acting; any one of ing has been collected, the trustees may recall tbem, the trustees, designated by the board, may give the no- correct the error, and redeliver them to the collector. tices.
But after the expiration of the month, and after any Where the time for holding the annual meeting has tax had been, in whole or in part collected, they did for any reason passed, without the election of officers, I not, previously to the act of 1839, possess the power of and neither the clerk nor acting trustees give the ne- || correction. In consequence they were exposed io prosecessary notices for a special meeting authorized by Icutions for sligbt and accidental errors which might $ 19, (No. 81,) within twenty days thereafter, any in. I have been easily corrected by parties who did not choose habitant of the district, qualified to vote, is authorized to take the more convenient and summary mode of apby $ 17 of the act of May 26, 1841, (No. 79,) to notify || pealing to the Superintendent. This is now effectually such meeting in the manner provided by law, in case of remedied by go of the act referred to, (No. 134,) by the formation of a new district.
which trustees may correct and amend errors in making
out any lax list or rate bill, and may refund to any perAssessment and Collection of District Taxes.
son any sum improperly collected in consequence of
such error." By'availing themselves of this provision, This duty is one of the most difficult and perplexing || trustees may now protect themselves from vexatious devolved upon trustees; requiring for its proper and suits. They need not wait for an appeal by the person legal exercise, a strict conformity to the statutes in I complaining, but as soon as they hear of any complaint, form as well as substance. A careful examination and they should investigate the case, and if they entertain collation of their various provisions in this respect be any doubt, they may apply at once to the county Sucomes indispensable. Any departure from the specific perintendent. They should stare all the facts as directions thus given, is almost sure to subject the strongly against themselves as they exist in truth, and Trustees to serious personal liability, for which no in- I should verify their statement by oath. They will demuity is provided, as well as to cause embarrass. then possess the requisite authority 10 ment and confusion in the affairs of the district gene the error, if there be one in law or in fact, and to rally. In order to enable them to execute this portion make out a new tax list or rate bill, if the case require of their duties with accuracy and ease, the several || it, and also to refund any tax improperly collected. steps of the process will be distinctly and particularly pointed out; and such directions given, as will, it is |3. How, and upon whom to be assessed, and for hoped, prevent all liability to error in its future per
what property. formance.
Trustees are required by 19 of the act of May 26, 1. General Provisions.
1841, (No. 107,) to apportion taxes “on all taxable in
habitants of the district, or corporations holding proThe general duty of trustees under this bead is com-perty therein." This provision includes, of course, prised in the 3d and 4th subdivisions of $ 75, (No. 103,) all actual residents of the district; and is extended by and is as follows: "To make out a tax list of every $ 77 (No. 116,) to every person owning or holding any district tax voted by any such meeting, (special, an.
real property within any school district, who shail im. nual or adjourned,) containing the names of all the prove and occupy !he same by his agent or servant, laxable inhabitants residing in the disirict at the time whether he resides in the district or not." They are of making out the list, and the amount of tax payable | also to apportion taxes" upon all real estate lying by each inhabitant set opposite to his name; to annex | within the boundaries of such district. the owners of to such tax list a warrant directed to the collector of which shall be non-residents, and which shall be liable the district, for the collection of the sums in such list to taxation for town or county purposes, and shall be mentioned,' with five cents on each dollar thereof for Il situated within three miles of the site of the school his fees.
house in such district." This includes upcultivated
and unimproved lands owned by non-residents, and 2. Tax list, when to be made out. situated in the district; and is an extension of the By ( 32, (No. 120.) "Every district tax shall be asses.
power given by ý 88 (78) of the old act, which limited sed, and the tax list thereof he made out by the trustees, which were actually cleared and cultivated. The trus
ihe lands of non residents, subject to taxation, to those within one month after the district meeting in which tees may, in their discretion, omit to assess any tract the tax shall have been voted." The reason of this provision is obvious. The inhabi-triet, where the proportion of the tax, payable therefor,
or parcel of unoccupied non-resident land in their dis. tants and property of school districts are constantly I would not amount to fifty cents. This provision is inchanging; and where a tax is voted for a specific pur- || serted to save the trouble of the subsequent proceed. pose, it should be assessed only upon those for whose lings rendered necessary in such cases, where so small benefit it was voted. While the statute should there
a sam only can be finally collected. fore be strictly complied with, whenever it can be, yet if a literal compliance is prevented by accident or un- the valuations of the taxable properly which shall be
The apportionment is also to be made according to avoidable circumstances, the list may be made out af-owned or possessed by them, (the inhabitants of the ter the expiration of the month or thirty days; as the district, &c. as aforesaid,) at the time of making out statute is supposed to be directory, and similar to that such list; within such district, or partly within such in the case of the People vs. Allen, 6 Wendell, 486. district, and partly in an adjoining district. The regulations of the Superintendent, on appeals, have allowed thirty days within which any person ag-ral principles may be deduced :
Taking these provisions together, the following genegrieved, in consequence of the proceedings of any dis- 1. All the actual inhabitants of a district are to be trict meeting, may appeal: and, as will hereafter be taxed for the whole property, real and personal, owned seen, twenty days' notice is required to be given by the or held by them within the district. Executors and ad. trustees, in case a reduction is claimed, or an original | ministrators having in their possession or under their assessment becomes necessary. In the first case, if a control the property of their testator or intestate, with. copy of the appeal be served prior to the expiration of || in the district, are taxable therefor, in their representhe month, and before the trustees have made their as. tative capacity, as executors, &c. sessment, the time, during which such appeal is pend- 2. They are also taxable for any real property owned ing: is not to be computed as part of the month within | by them, lying partly within such district and partly which the tax list is to be made out, as the service in an adjoining district-that is, for such property as operates as a stay of all proceedings in any way relat- at th time of making out the tax list owned by them ing to or consequent upon the act complained of. Stills and intersected by the boundaries of the district. In the assessment when made out, must have reference this respect the old law is not substantially altered. to the property of the district, as it existed at the expi. Il Nor is it in any sense material when the title of the owner to the whole or any part of the land so intersect- be had for the collection of the amount so directed to ed accrned, whether before or after the organization of be raised by the board of supervisors, as are provided the district, so that it belonged to him at the time of by law in relation to taxes on non-resident lands gene. making out the tax list, and is then intersected by the rally; and upon a return to the comptroller of the ar. boundaries of such district. In such case, no matter reass uncollected, the amount is to paid on his warrant what may be the respective proportions of the land to the county treasurer, and the state is to collect the owned in each district, the owner is taxable for the same in the manner prescribed by law in respect to ar. whole farm or property belonging to him, and so con. rears of county taxes upon lands of non-residents. $ 26, nected, in the district where he resides, only; and be- (No. 114.) ing so liable there, he cannot, of course, bé taxed for To enable trustees the better to perform the duties the same property in any other district.
thus devolving upon them, that portion of the Revised 3. All non-resident owners of real estate in the dis- Slalutes reserred to in 9 20, (No. 108,) and which is ap. trict, who improve and occupy the same by their agents plicable, is hereto annexed : or servants, are by 077, (No. 116,) laxable therein for "$11. The lands of non-residents shall be designat. the property so owned, improved and occupied, in the ed in the same assessment roll, but in a part thereof same manner as though they actually resided therein separate from the other assessments, and in the manner This provision is also to be construed in connexion with prescribed in the two following sections. those above referred to, and is applicable in its full ex- "9.12. If the land to be assessed, be a tract which is tent only to cases where the property so occupied is subdivided into lots, or be part of a tract which is 80 wholly situated in the district. Where it is situated subdivided, the assessors shall proceed as follows: partly in the district where the owner actually resides, "1. They shall designate it by its name, if known it is taxable only in that district. And where it is situat by one, or if it be not distinguished by a name, or the ed partly in two or more districts, in neither of which name be unknown, they shall state by what other lands the owner resides, each district must tax such owner it is bounded : only for the part actually within its boundaries. It is (* 2. If they can obtain correct information of the subalso to be borne in mind that this class of cases is dis- | divisions they shall put down in their assessment rolls, tinct from that in which the land is occupied by a and in a first column, all the unoccupied lots in their tegant-and also from that in which it is so occupied town or ward, owned by non-residents, by their num. by a person working it under a contract for a share ofbers alone and without the names of their owners, be. the produce of such land. In each of these cases the ginning at the lowest number and proceeding in numeri. actual possessor is to be taxed in the same manner as cal order to the highest : though he were the owner. See $ 27, (No. 116 ante,) "3. Ia a second column, and opposite to the number and 0 83, (No. 121.)
of cach lot, they shall set down the quantity of land 4. All real estate situate in a district, within three therein, liable to taxation : miles of the school bouse therein, and owned by non- "4. In a third column, and opposite to the quantits, residents, not included in either of the above class of they shall set down the valuation of such quantity: cases, is also liable to laxation, and forms the subject "6. If such quantity be a full lot, it shall be desig. of the directions contained in g 20 to 26 inclusive, in the nated by the number alone; if it be a part of a lot, the act of 1841, (Nos. 108 to 114, both inclusive.)
part must be designated by boundaries, or in some other 5. Land in the district belonging to corporations, way, by which it may be known. whether cultivated or not, is taxable for school district vý lís. If the land so to be assessed be a tract which purposes. The provision in the act of 1941, in this re- is not subdivided, or if its subdivisions can not be asspect, produces a material alteration of the law as it certained by the assessors, they shall proceed as fol. formerly stood, and renders turnpike and rail-road cor-lows: porations laxable for so much of the land owned by "]. They shall enter in their roll the name or boun. ibem as is situated within the respective school dis- daries thereof, as above directed, and certify in the tricts through which their roads pass. Such corpora. roll that such'tract is not subdivided, or that ihey can tions, and all others, are to be regarded as residents of not obtain correct information of the subdivisions, as the districts where their principal place of carrying on the case may be : business is situated, and non-residenis elsewhere. The "2. They shall set down in the proper column, the mode of proceeding where they are non-residents is quantity and valuation as above directed : specifically pointed out by $ 20 of the act of 1841, (No. (3. If the quantity to be assessed be the whole tract, 108,) and the subsequent sections.
such a description by its name or boundaries will be
sufficient; but if a part only is liable to laxation, that Proceedings in case of unoccupied and unim- part or the part not liable, must be particularly des. proved non-resident lands.
“4. If any part of such tract be settled and occupied When any real estate within a district liable to taxa-by a resident of the town or ward, the assessors shall tion is unoccupied, the trustees at the time of making excepi such part from their assessment of the whole out their tax líst are required by 20 of the act of 1841, tract, and shall assess it as other occupied lands are (No. 109,) whenever they impose a tax on such proper.
assessed." ty "to make and inseri in such tax list, a statement
The residue of the sections relates to the making of a and description of every such lot, piece or parcel of map which is supposed not to be applicable to trustees land so owned by non-residents therein, in ihe same
of school districis; if a map is already on file the trus. manner as required by law from town assessors in Lees might refer to it in aid of their descriptions. making out the assessment rolls of their towns.” If 4. Valuations of property, how ascertained, and the tax is returned by the collector unpaid, upon receiving from him an account thereof, with the descrip
mode of proceeding when reduction is claimed. tions of the property as directed to be made, and the The valuations of taxable property are to be ascer: amount of the tax, together with an affidavit of the tained as far as possible from the last assessment roll fact of non-payment, and of due diligence used for the of the town, and no person is entitled to any reduction collection, the trustees are to credit him with the in the valuation so ascertained, unless he gives notice amount, 21, (No. 109,) to compare the account so of his claim to such reduction, to the trustees of the rendered with the original tax list, certify to its accu- | district before the tax list shall be made out. $ 79, racy, and transmit it, together with the collector's af. || (No. 117.) fidavit and their certificate to the county treasurer, $ The assessment roll of the town when signed and cer. 22, (No. 110,) who is to pay the amount só returned out ified according to the provisions of the 26th section of of any moneys in the treasury raised for contingent ex. Title 2, Chap. 13, 1 Revised Statutes, is to be deemed the penses. $ 23, (No. 111.). Such county treasurer is to last assessment roll of the town. By Ø 27, of the same lay the account, affidavit and certificate before the title, this roll is to be delivered to the supervisor of board of supervisors, who are to cause the amount of the town on or before the first day of September in each such unpaid taxes, with seven per cent in addition, to || year, to be by bim delivered to the board of super visors be levied on the lands of the respective non-residents at their next meeting. liable to pay the same; which amount when collected, According to the opinion of the supreme court in 7 is to be returned to the county treasury, to reimburse || Wendell, 89, the roll is then to be deemed completed, the amount so advanced, with the expense of collec. so that the trustees may use it as tbe basis of their lax tion. 9. 24, (No. 112.) Any person whose lands are in- list. It is true that it may afterwards be altered by the cluded in any such account, may pay the tax assessed board of supervisors, by increasing or diminishing the thereon to the county treasurer, at any time before the aggregale valuation of real estate of the town to make board of supervisors shall have directed the same to be it correspond with that of other towns. But it is obvi levied. 925, (No. 118.) The same proceedings are tolous this will not affect the proportion between the in.
habitants of the same town, so that an assessment ap-tees of any school district are required or authorized by portioned on either roll would be the same, so far as law, or by vote of their district, to incur any expense the real estate is concerned. Should the proportions be for such district, and when any expenses incurred by varied when real and personal estates are assessed to them, are made by express provision of law a charge the same person, yet under the decision referred to, the upon such district, they may raise the amount thereof tux list made out upon the assessment roll as complet by tax in the same manner as if the definite sum to be ed by the assessors before any variation made by the su- | raised had been voted by a district meeting, and the pervisors would be valid. Ir any change is made by same shall be collected and paid over in the same manthem, a subsequent tax list should vary also in the ner." samé particulars. Generally, the roll completed by When town superintendents of common schools bave the assessors will be a guide, but the trustees can not ascertained the proportion belonging to a new district be safe without recurring to the roll after its correction of the value of the property of the one from which it by the supervisors, as it has been held by the supreme was wholly or in part formed, the trustees of such last court in the case above referred to, and in other cases, mentioned district are required by 9 69, (No. 94,) to lethat if the tax list is made upon an assessment roll thall, vy, raise and collect such proportion, with the fees for is not the last valid one, the trustees will be personally collection, upon the taxable inhabitants of their disliable.
trict "in the same manner as if the same had been au. The question is often raised how far, and to what ex. thorized by a vote of their district for the building of tent, the last assessment roll of the town is to be fol. a school house;" and when collected, to pay over the lowed in the valuations of trustees in levying taxes. It is amount to the trustees of the new districi "to be apto be adopted as the sole guide, where a valuation has iplied by thern towards procuring a school-house for actually been made by the assessors on property, the their district; and the moneys so paid to the new dis. condition of which remains substantially the same. trict shall be allowed to the credit of the inhabitants But where improvements have been made on real es- who were taken from the former district, in reduction lạte which has thereby actually been enhanced in value of any tax that may be imposed for erecting a school. since the last assessment roll was completed, or where house." That portion of the moneys so paid arising any material change has occurred in the situation of from the valuation of the district library can only be the property, it is obvious that the last assessment roll, applied to the purchase of books, or in reduction of ceases io be a standard of valuation. So, where an in- any lax that may be imposed for their purchase. habitant acquires or parls with personal property, The amount so raised is to be allowed only "to the since the assessment roll was made out. And ii is to credit of the inhabitants who were taken from the be recollected that trustees are bound to follow the last former district." It can not be applied to the benefit of assessment roll
as far as possible, only with a refer their grantees, assignees or successors, in case they ence to the valuations of property. 'Where it has subsequently remove out of the district before an opchanged hands, they are to put the assessment to the portunity is afforded for its application in their own be. present owner, adopting the valuation of the town as: hall; and in such cases it must of necessity be applied sessors. Where for instance one inhabitant sells his to the general purposes for which taxes are raised. farm to another, the trustees in levying a tax are to as. It is also to be borne in mind that such proportion sess the farm to the vendee, at the valuation of the town is only to be ascertained and raised in the case of the assessors, where no substantial improvement enhan- formation of a new district; and that the provision in cing its vale has occurred in the mean time, reducing question is not applicable to the case of the annexation if the circumstances require it, the valuation of his of inhabitants, with or without their consent, from one personal property, by the amount paid or secured to be existing district to another. paid as consideration money of the purchase, and increasing by the same amount, the valuation of the per by the dissolving a district, its school house, or
By 9 4 of the act of 1841, (No. 96,) " in cases where sonal estate of the vendor. In either of these cases other property, shall be annexed to, or included
in, however, as an original valuation by the trustees in another district, the town superintendent of com: part would become necessary, the proceedings prescrib-|| mon schools, by whose orders such dissolution was mere exchange of real estate
is effected, no change in provided by law in cases of the creation of new disa the valuations should be made, unless in the cases | tricts; and the proportions assigned to the inhabitants above specified, of substantial improvements or alter-lof such dissolved district who are not annexed to the ations, the names of the respective persons liable, only, 11 district which includes the school house or other
prorequiring to be changed. Where a reduction is duly claimed, and where, for any lioned district, and paid over to the trustees of the
perty, shall be raised by the trustees of such last men. be ascertained from the last assessment roll of the district to which such inhabitants are annexed, in the town, the trustees are required by j 80, (No. 118,) to "as.
same manner as in case of the creation of a new dis. certain the true value of the property to be taxed fromtrict, and to be applied to the same porpose." the best evidence in their power, giving notice to the required to purchase two blank books, for the purpose
By o 11 of the act of 1841, (No. 122,) i he trustees are as the town assessors are required by law to proceed specified in that section, and by sub. 1 of 9 74 (No. 102,) in the valuation of taxable property.". The proceed. I a book is to be provided for recording the proceedings ings to be had
and partising a las, or adding to the amount of any voted by tbe cularly pointed out in the extract from the Revised district, for the expense of these books. Statutes relating to the assessment of taxes, pages 80 and 91 ante, to which the attention of the trustees is re
They are also to impose a tax for the deficiency of ferred. Substituting the word “trustees' for "asses.
teachers' wages, occasioned by the exemption of indisors," wherever it occurs, the directions there
given gent pupils, as explained in the remarks on that subwill afford a perfect guide in all proceedings under sec
ject. tion 80. It has been decided by the Superintendent, p. 7. Form of a District Tax List to raise any 319, Decisions, &c. that the notice may be given by tax voted or charged on a District, and of posting it in three public places. It is to be given in all cases of variation from the town assessment roll.
Warrant for its collection. 5. Tax for building School- House. List of Taxes apportioned by the Trustees of Dis.
trict No. in the town of Trenton, on the taxable inBy 6.81, (No. 119,) the trustees, in assessing a tax habitants of said district, and corporations holding for building a school-house, are to exempt any person property therein, and npon real estate lying within the set off to their district' without his consent, from any | boundaries of such district, the owners of which are other district, within four years preceding the assess- | non-residents thereof, for the purpose of raising the ment of such tax, who shall have actually, paid with sum of lald and charged on the said district, in that period, in the district from which he was according to law. taken under a lawful assessment therein, a district tax for the same purpose. The burden of proof in this case Names of inhabitants and
Amount of undoubtedly rests with the persons claiming the exemp
corporations. tion, as the trustees can have no official knowledge of the fact.
James Thomas, 6. When tazes may be imposed by Trustees The President, Directors and Company
of the Bank of Utica,
60 00 without being specifically voted. James Thomas, executor of the estate By $ 14 of the act of 1841, (No. 127,)“ When the trus.
of John Thomas, deceased,
of such quantity.
Statement and description of unoccupied and tricts are vested with full and ample powers for
carry. unimproved Lands of non-residents of saiding out the vote of the district, for the procurement of district, upon which a tax has been imposed furnishing and repairing the school house; and by subas above stated.
6, of the same section, they are "to have the custody and safe keeping of the district school house."
Questions have frequently arisen, as to the extent of No. and description of lots
the power conserred by this last subdivision; and to and parts of lots.
what uses the school house should be confined by the trustees.
The general principle in relation to questions of this
nature arising in the several school districts, is this: No. 17, 10 acres. $26 00
that it is the duty of the trustees to exercise such a
$0 75 Southwest quarter of lot
general supervision over the care and management of No. 23,
the district school house, as that the instruction of pu.
6 00 050 Tract not subdivided,
pils in the school shall not be embarrassed by any use 10 00 0 624
of the house other than for school purposes; and that Or, Tract, the subdivision of
the property of the district, and the furniture, books, which cannot be ascer
and papers belonging to the school, or the pupils shali lained, bounded North
not be injured or destroyed. Any use of the house in by lot No. 17, South by
subordination to these restrictions, and not inconsis. north line or A. B. East
tent with the main purposes for which it was designed, by lut 16, and west by
must be left to the determination and pleasure of those town line, ...
to whom it belongs, whose wishes and directions in this respect, the trustees are bound to carry out. The
school house is the property of the district and subject To the Collector of School District No. in the
to its control, within the limitations of the law. The Lowo of Trenton, in the county of Oneida.
purpose for which it was erected must be pursued, and You are hereby commanded to collect from each of nothing can be suffered to interfere with that. But the taxable inhabitants and corporations named in the when that purpose is accomplished, there is neither foregoing list, and of the owners of the real estate de- reason nor law, for prohibiting its application to any scribed therein, the several sums mentioned in the last object of social or moral improvement which the ma. column of the said list, opposite to the persons and jority of the inhabitants may sanction. Upon this prin. corporations so named, and to the several tracts of ciple, and subject to the restrictions and limitation reland so described,
together with five cents on each dol ferred to, it may be used out of school hours, and when lar thereof for your fees; and in case any person, upon not wanted for any district purpose, for religious whom such lax is imposed, shall neglect or refuse to meetings, Sunday schools, lectures, debating societies, pay the saine, you are to levy the same by distress and or any other moral, literary or useful purpose, with the sale of the goods and chattles of the person or corpora- || approbation of a majority of the district and the contion so taxed, in the same manner as on warrants issued sent of the trustees, or any two of them. by the board of Supervisors to the Collectors of towns; and you are to make a return of this warrant within
2. Sale of School House and Site. thirty days after the delivering thereof to you; and Å very important branch of the duties incumbent upwithin that time to pay over all moneys collected by | on trustees, is that which relates to the disposition of virtue hereof to the Trustees of the said district, some the school house and site, when no longer required for or one of them; and if any tax on the real estate of a non- district purposes. By 94, of chap. 44, of the laws of 1831, resident mentioned in the said list shall be unpaid at || (No. 88,) the inhabitants of the district are authorized, the time when you are required to return this warrant, whenever the site of the school house has been legally you are to deliver to the Trustees of the said district || changed, to direct the sale of the former site, together an account thereof, according to law.
with the buildings and appurtenances, or any part Gived under our hands this day of
in the thereof, at such price, and upon such terms as they year one thousand eight hundred and forty
shall deem most advantageous to the district In this A. B.
the trustees act merely as the ministerial officers of the C. D. Trustees. district, and are bound to carry out the directions of E F.
the inhabitants. They are to execute the necessary By $ 29 of the act of 1841, (No. 105,) it is not neces- conveyances to the purchaser; and when a credit is disary for the trustees to atfix their seals to any war. rected to be given for any portion of the consideration
money, they are to take, in their corporate name, such 8. Renewal of Warrants.
security, by bond and mortgage or otherwise, as they
may , By $ 89, (No. 133,) the trustees are expressly autho- account to their successors; and they are also aurized to renew a warrant against any delinquent per-| thorized, in their name of office to sue for and recover son once; but in analogy to a decision of the supreme the moneys due and unpaid upon any security so taken court, relating to warrants for the collection of town by them, or their predecessors, with interest and costs. and county taxes, it has been supposed that a warrant | They are by 95, of the same act, (No. 89,) to apply the issued by trustees of school districts could not be re- moneys arising from such sale to the expenses incurred newed more than once. This has been remedied by the in procuring a new site, and in removing or erecting a Sth section of the act of 1839, (No. 134.) They inay school house, so far as such application shall be neces. now be renewed as often as may be necessary, with the sary. approbation of the town superintendent, but not other. By $ 4 of chap. 308 of Laws of 1835, (No. 90,) truswise. Applications for such approbation must state tees are vested with the necessary power to sell and the facts and circumstances, and the reason why the convey the old site, whenever a new one bas been warran: has not been collected, and must be verified || legally selected upon such terms as they shall deem by path. Such renewal may be in the following form, | advantageous to the district. This provision is someendorsed on the warrant:
what repugnant to that in No, 88, and would seem to We hereby renew the within warrant, with the appro- give the power of disposing of the school house to the bation of the town superintendent of common schools, || trustees absolutely, without a vote of the district. But this day of
on the principle of construing statutes on the same C. D. Trustees. subject so as to give effect to each, as far as possible, E. F.)
the better course would be for the trustees to execute
this power only when the district has not expressed its IV. Duties of Trustees in relation to the will on the subject.
By 9 3 of the act of 1941, No. (95,) "Whenever two purchase, custody and sale of School | or more districts or parts 'of districts shall be united, Houses and Sites, the repair of such and there shall be more than one school house in such houses, and furnishing them with ne- may sell the site and buildings thereon, of either or
both the school houses situated in such new district." cessary fuel and appendages.
3. Modes of providing Fuel. 1. Purchase and custody of School Houses. There are three modes of providing fuel for the use By sub. 6, of $ 75, (No. 103,) irustees of school dis-ll of school districts. 1st. By a specifie tax for that pur.