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William H. Sherman,.. Forestville, Chaut. Sarah A. Foote........ Kingston, Ulster.
Edward Willson, jr.... Troy, Rens.

Delia Rogers,, ........ Geneseo, Livingston. Xenophen Haywood,... Troy, do.

Jane E. Gurley,....... Canton, St. Law'rnce. Burton A. Thomas,... Sandlake, do. Mrs. Hepzibah S. Thorp Chester, Warren. 13 Andrew Millar,....... Chateaugay, Frank. Elisha B. Smith,.......




Preston Rolfe, ........


do. Chauncey Goodrich,... Van Buren, Ononda. || Albany Francis Dwight, Albany. Daniel Losey,......... . Manlius,

Allegany-Ralph H. Spencer, Hunt's Hollow; Clark A. Millard, ..... Delbi, Delaware.

Hiram Wilson, Little Genesee. Elijah Barber,

Broome-J. Taylor Brodt, Windsor.

Cattaraugus, Elijah A. Rice, East Otto; Joseph Alfred Robinson,

H. Wright, Machias. Perry G. Angell,


Cayuga-E. G. Storks, Auburn, John W. Richardson, I

Chautauque-Worthy Putnam, Sinclearville. Samuel W. Wakefield, )

Chemung-Nathan Tidd, Millport. J. W. Earle,..........

Centerville, Allegany. Chenango-David R. Randall, Oxford. Harrison B. Waterman, , Otsego.

Clinton Daniel S. McMasters, Plattsburgh. Henry Belding,........


Columbia-David G. Woodin, Austerlitz.
Jacob S, Denman, ..... Ithaca, Tompkins. Cortland-Henry S. Randall, Cortland Village.
James M. Shafer,...... Schodack, Rens.

Delaware-Sandford I. Ferguson, Walton. Champion Brown,.....

Dutchess-Levi M. Arnold, Poughkoepsie; Hen- Washington.

ry H. Ingraham, Rhinebeck. Alexander McIntosh,.. Perth, Fulton.

Erie-Enoch S. Ely, Buffalo.
Mortimer Wade,....... Ephratah, do.

Esser-Edward S. Shumway, Essex.
Noah Fitch,....
Johnstown, do,

Franklin-Dana H. Stevens, Moriah.
Seneca Wing, ........ Hague, Warren. Fulton-Flavel B. Sprague, Kingsboro'.
George Fredenburgh,.. Le Ray, Jefferson. Genesee-David Nay, Darien.
William P. Pew,...... Ithaca, Tompkins. Greene-John Olney, Windham.
Philo S. Ely,..........
Hector. do.

Hamilton-William D. Jones, Lake Pleasant. Edward D. Pierson,.... Le Roy, Genesee.

Herkimer-James Henry, jr., Little Falls.
A. P. Adams,
Lysander, Onondaga.

Jefferson-Porter Montgomery, Adams; Lyman-
George Coon, jr.......
Marcellus, do.

der H. Brown, Watertown.

Kings-Samuel E. Johnson, Brooklyn. Bethuell Holcomb,..... Morehouseville, Ham.ll

Leuis-Sidney Sylvester, Lewis Co. Malcolm W. Mead, Marbletown, Ulster.

Livingston-Ira Patchin, Livonia. John W. Howland.... Saugerties, do.

Madison-Marsena Temple, Munnsville. Foster D. Birdsall,.. Wawarsing, do. Monroe-Henry E. Rochester, Rochester; John William Wood, Marbletown, do.

T. Brown, Chili. Lucien B. Gilbert,..... Sparta, Livingston. Montgomery-Freeman P. Moulton, Flat Creek. William C. Dodge,.... York, do.

New-York-William L. Stone, New-York. R. D. Jones,........... Caledonia, do. Niagara-M. H. Fitts, Lewiston.

Oneida-Elon Comstock, Rome; William S. N. J. Bloomfield, ) Geo. F. Woodbury,


Wetmore, Whitestown.

Onondaga--Orson Barnes, Baldwinsville; Elijah Otis P. Williams,

W. Curtis, Geddes.
Proctor M. Crowley,... Massena, St. Law.

Ontario-Augustus T. Hopkins, Victor.
John Carton, .........
Massena, do.

Orange-Horace K. Stewart, Minisink.
William W. Barnard,.. Stockholm, do. Orleans-Jonathan 0. Wilsea, Albion.
Roswell L. Clark.... Potsdam do.

Oswego-Otis W. Randall, Phenix.
John J. Elwood,....... Little Falls, Herkmr Otsego Samuel H. Grant, Worcester.
John Stephens,........ Antwerp, Jet
Antwerp, Jefferson.

Putnam Morgan Horton, Southeast.

Queens-Pierpont Potter, Jamaica.

Rensselaer-Philander H. Thomas, Stephentowa.

Richmond--Harmon B. Cropsey, Richmond. Esther Gibbons,....... Westerlo, Albany. Rockland-Nicholas G. Blauvelt, Scotland. Ann Lawson, ......... New-Scotland, do.

Saratoga Seabury Allen, Providence. Elizabeth Pope,........

Middlefield, Otsego. Schenectady--Alexander Fonda, Schenectady. Jane Coley,............

Schenectady, Sche'dy. Schoharie-John H. Salisbury, Argusville. Almira Welch,........

, Niagara. Seneca-Charles Sentell, Waterloo. Lucinda A. Butler,....

St. Lawrence George S. Winslow, Gouverneur.
Catharine M, Guffin,..
Carlisle, Schoharie.

Steuben-Ralph K, Finch, Bath.
Sarah Pindar,.........
Seward, do,

Suffolk-Samuel A. Smith, Smithtown,
Sally Dimmick,........
Norwich, Chenango.

Sullivanh-John D. Watkins, Liberty.

Tioga-Elijah Powell, Richford.
Melia M. Twiss,...... Barker, Broome.

Tompkins-Smith Robertson, Dryden,
Alzina P. Bruce,......
Copake, Columbia.

Ulster-Gilbert Dubois, New-Paltz.
Sarah Woodruff....... - Onondaga.

Warren--Lemon Thomson, Johnsburgh. Lucy Ann Baldwin,.... Meredith, Delaware. Washington--Albert Wright, Middle Granville, Sally Ann Hull,....., Roxbury, do.

Wm. Wright, Cambridge. Levantia Herrick..... -, Otsego.

Wayne-Samuel Cole, Palmyra. Adelaide Birdsall,..... Franklin, Delaware.

Westchester--John Hobbs, Yonkers. Philena Palmer,....

Wyoming-Alden S. Stevens, Attica. - Otsego. Henrietta M. Bigelow, - do.

Yates-Thales Lindsley, Penn-Yan. Sarah Slocum,........

- Washington. | The March Journal will contain the title and Jennette Brown,....... Oppenheim, Fulton. Almira Middaugh,..... Ithaca, Tompking. ll index of the current vol., making it complete Jerusha P, Rigg8,.,... Newfield do. Vfor binding, for the District School Libraries.


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Of the County Superintendents of Common Schools, of the several Counties

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Albany, ......
Broome, .....
Cattaraugus, ..
Chautauque, ..
Chemung, ....
Clinton, ....
Columbia, ..
Erie, ........
Hamilton, ........
Herkimer, ...
Lewis, .....
Livingston, ...
M onroe, ..................
Montgomery, ...
New-York, ...........
Niagara, .....
Oneida, ...
Onondaga, ..........
Ontario, ...:
Orange, ....
Orleans, ..
Otsego, •
Queens, ...
Rensselaer, .......
Saratoga, ...
Schenectady, ..
St. Lawrence, .......
Steuben, ...
Sullivan, ..
Ulster, ..
Warren, .....
Washington, ..........
Wayne, .....
Westchester, .........
Wyoming, "...
Yates, ........

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of the State of New York, for the year ending on the first day of July, 1843.

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A large number of Dr. Sewall's Pathology of

Drunkenness'has already been distributed among "An act for the establishment and maintenance

the District Schools, and as it is anticipated that of Common Schools in Upper Canada."

benevolent individuals will secure their general This bill consists of seventy-one sections, and || diffusion throughout the schools of the several provides for the appointment of county and

Counties, it is important that the authority on

which the truthfulness of these " speaking pictown superintendents, vesting in them similar|

tures" rests, should be known. This considera. general powers, and imposing similar important tion and the great importance of temperance duties to those of our own admirable system. principles to the young, will make the follow.

Jling notices of this work interesting and useful: The most important variation, as regards the ||

l Understanding that I Doctor Sewall's Pathology of office of county superintendent, is the requiring Drunkenness" is about to be republished, I cordially

agree to the republication in this work of the testimothat o

nial I gave some years ago, to its utility and faithfulness. I can also add to that testimonial, the expression

of my opinion, that temperate drinking, as defined by the town superintendents, on the reports of

Doctor Sewall, has a tendency to alter the condition of

the mucus membrane of the stomach, and give origin their districts being found correct.

to that state of it which is represented in Doctor SeCanada Bill, is not, however, a servile wall's Plate No. 11.

JOHN C. WARREN. U Boston, December 2, 1943.

Finding that it is the intention of the New York pro

s oth

State Temperance Society to republish Dr. Se wall's

Pathology of Drunkenness, with the Prints of the Hualmost equal importance, as will be seen in the

man Stomach, for the benefit of the Common Schools in following sections:

our State, I am happy to repeat my hearty recommen.

dation of this great and good work, and to add, that it 67. And be it enacted, that it shall and may be lawful for

is my full conviction that the pernicious practice of the Court of Wardens of any County in Upper Canada

even temperate drinking, as set forth by Doctor Sewall, aforesaid, if they deem it proper so to do, to raise and

cannot be too severely reprobated. By whomsoever levy by county rate, a sum not exceeding in any year

this is practised, it will be found to be the begioning of two hundred pounds, and to appropriate and expend!

that sad derangement of the mucus membrane, reprethe same for the maintenance of one or more County

sented in Plate II. which will sooner or later lead to Model Schools within such County, and to consti:ute)

the most disastrous results. by a Bye-Law or Bye-Laws to that effect any Township,

VALENTINE MOTT. Town or Cily School or Schools within the County, to

New-York, December 6, 1843. be, for any term not less than one year, such County

| The New York State Temperance Society having de. Model School or Schools: provided always that by such Bye-law there shall be appropriated from the County | sired an additional expression of opinion from me on

of the subject of Doct. Sewall's plates, being his PatholoRates for the payment of Teachers and the purchase of books and apparatus, for each school during every year

gy of Drunkenness, this is to certify that since my

original communication to the learned Professor, and for which the same shall continue to be a County Mo

also my letter of March 11, 1843, to E. C. Delavan, del School, a sum pot less than forty pounds.

Esq., I have seen no reason to modify or retract senti. 63. And be it enacted, that at every such County Mo

ments advanced on these occasions. On the contrary, del School gratuitous instruction shall be afforded to all Teachers of Common Schools within the County

I now renew them with a pleasure increased at the pro

gress of the cause they are intended to support, and at wherein such Model Sehool may be establisbed, during |

Il the admirable improvement this cause has made in tbe such periods and under such regulations as the County

condition of individuals and of families. Superintendent may from time to time direct.

That a reformation was needed in the customs of society in regard to the inebriating drinks, no one ought to doubt ; and that this reformation, limited as it yet is, has done incalculable guod, must be apparent to every sincere inquirer into its present state. A wide

circulation of Doctor Sewell's valuable Plates, by in. adoption of the main featares of the New York

rk || fusing a just dread and abhorrence of intoxication into

the minds of all having their understandings now ma. system of thorough supervision. In Ohio, Illi

tured, will of course, by the influence of example, denois and Kentucky, educational movements, an.

ter the rising generation from ibe dangerous practice

of even temperate drinking, as thus defined and illugnounce that they will no longer neglect the great-trated ; and I shall therefore be glad to witness their est interest of the State--the right education of

greater extension.

W. E. HORNER, M. D. its sons. And did the friends of education Philadelphia Dec. 6. 1843. need confirmation of thoir confidence in thell plied all the schools in Baliston) remarked previous to

1 Col Young, the State Superintendent (who has snpresults of our system, similar evidence might bellihe discussion relative to them:

"I am satisfied that the colored plates of Dr. Sewall, found in every middle, eastern and western || depicted the transitions of the human stomach, from

health to the last stages of alcoholic disease, will state. But it is not necessary to go abroad for

make a deeper and more lasting impression on the the proof, it may be found atour own doors, and minds of reflecting individuals, and even on the thought

less and ignorant, than any other work that has been should it in any case fail, it willonly be in those published." And since the discussion: rare instances in which the supervisors have

"I know of no admonition against the habitual or the

occasional use of alcoholic poison, so striking and entrusted the important duties of superinten impressive as the plates of Dr. Sewall; and I shall be

much pleased to see them furnished to every school dence, to incompetent or unworthy hands.

district in the State." ; NOTICE TO CORRESPONDENTS.

Says Father Mathew:-" The dissection of the human stomach (Dr. Sewall's,) are calculated to make a I deep impression, and deter men from the use of strong

drinks. “Many who have resisted every other argument, Regulations of the Department, has temporari. ll have been induenced by the inst

I have been influenced by the inspeetion of these disso. ly excluded many valuable communicatione. tions to become teetotallers.'**





Vol. IV.


No. 12.


|| liability of property to taxation, in the class of

cases under consideration, not recognized by the STATE OF NEW YORK-SECRETARY'S OFFICE.

statute, viz: intersection by the boundary line of DEPARTMENT OF COMMON SCHOOLS.

I the district, at the time of the formation of the district instead of at the time of making out the tax

list. The language of the statute, in this respect, TAXATION OF REAL ESTATE SITUA. seems to me to be clear and explicit: "In ma.

TED PARTLY IN TWO OR MORE DIS- | king out a tax list, the trustees of school districts TRICTS.

shaīl apportion the same on all the taxable inThe principles of law applicable to the taxation

habitants of the district, or corporations holding for school district purposes of real estate inter

property therein, according to the valuations of sected by the boundary line between two districts, i

the taxable property which shall be owned or are these: Each inhabitant of a school district is:

possessed by them, at the time of making out such taxable, under § 19 of the Act of 1841, (No. 107,15

list, within such district, or partly within such Laws, &c., relating to Common Schools) in thell

in the district and partly in an adjoining district.district where he actually resides according to The owner and occupant of a farm therefore. the valuations of the taxable property which situated partly in two adjoining districts, is tax. shall be owned or posssssed by him, at the time able in the district where he actually resides, for of making out such list, within such district, or the whole farm, providing he occupies or impartly within such district and partly in an ad- proves the whole, as one farm, either by himself, joining district. This principle has been re. his agents, or servants. So if the owner of a peatedly recognized and asserted; and the only farm situated wholly in one district, purchases a difficulty consists in its practical application to a piece of land adjoining his farm, in another, and class of cases supposed to come within the pur. occupies the whole as one farm, it is taxable onview of a series of decisions made by Superin-lly in the district where such owner resides. tendents FLAGG and Dix, confining its operation : If, however, there is a tenant on that portion to the period of the organization of the district. I of the farm situated in a different district from At page 24 of the volume of " Common School that of the owner's residence, such tenant is taxDecisions," Mr. FLAGG says, “The principle is, able in the district where he resides for so much that where a line between two districts runs of the property as he rents or leases. through a man's farm, he shall be taxed for thel This rule of taxation, in no respect interferes, whole of his farm, in the district where his house as has frequently been supposed, and as seems stands, or where he resides." And he observes to be inferred from the tenor of the above named that on this point the law is clear, and that such decisions of Messrs. Flagg and Dix, and the has been the construction given it. "The samel boundaries of the respective districts. They reprinciple," he adds, “ governs in the town assess- main unaltered and unaffected; so that if that ments;" the provision of law in this respect being portion of a farm situated in a district other than that “where the line between two towns divides that of the owner's residence, should again be any occupied lot or farm, the same shall be tax. sold to an inhabitant of the district in which it is ed in the town where the occupant lives, provided situated, it would again become taxable in that he or she lives on the lot.” At page 69, howev. district.' The rule is one simply of taxation; er, of the same volume, he lays down the rule in and no more interferes with the territorial or. the following terms: "Where a person purchas-ganization of districts, than does the corresponded a lot in an adjoining district, along side of his ing principle applicable to town assessments, with farm, it was decided that he was taxable for the the boundary lines of towns or counties. It is lot purchased, in the district where it was situa. based upon the injustice and inexpediency of re. ted. If his farm had been intersecled by the dis. quiring an inhabitant of one district to contribute trict line when the Commissioners formed it, then to the expense of supporting the schools in anhe would have been assessed for his whole farın in other, merely because a part of his farm extends the district where his house was situated; but the beyond the boundary line of his district; and opelot purchased is a distinct lot, and the lines of rating as it does, equally in every district, furdistricts cannot be changed by individual pur. Inishes a guide to trustees in the assessment of chases.The same doctrine is asserted in a sub- taxes, which relieves them from much embarsequent decision made by Gen. Dix, at page 128 rassment and labor, otherwise unavoidable, in of the volume referred to. These two decisions determining as to the relative value of detached have been repeatedly over.ruled both by my pre-l portions of the same farm situated on either sid: decessor and myself; upon the ground that they of the boundary line of their districts. establish a criterion by which to determine the i This brief explanation of the principles appli

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