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therein directed to be raised, they may refund any amount improperly collected on such tax list or rate bill, and amend and correct such tax list or rate bill, in conformity to law: and whenever more than one renewal of a warrant for the collection of any tax list or rate bill, may become necessary in any district, the trustees may make such further renewal, with the written approbation of the town superintendent of the town in which the school-house of said district shall be located, to be endorsed upon such warrant." These provisions preclude the necessity of any application to this department for either of the objects specified in this section: and authorize one renewal of a school district warrant, by the trustees, on their own authority and in their discretion: after which the written approbation of the town superintendent must be obtained to any subsequent renewal.

It is strongly recommended to trustees, to exact of the collector the bond required to be given by him, under the 106th section of the school law, whenever any war rant is placed in his hands. This practice will be attended with very little trouble: and will secure the district from all loss, and the trustees themselves from personal liability, in many instances. It will also secure the prompt collection of taxes and rate-bills, and promote system and regularity in the financial affairs of the district.

In their orders to the town superintendent for the payment of public money to teachers employed by them, trustees will specify that the person in whose favor the order is drawn, was so employed by them, and was duly qualified according to law.

received by the trustees, to the payment, as far as it will go, of the amount that is to be collected, by a rate bill, from the parents of the scholars attending school, who belong to the town that raised the additional sum. The rate bill, for teachers' wages, against the other inhabitants of the district, is to be collected precisely in the same manner as if the additional sum had not been raised.

If there are any other common school funds belonging to the town, arising from their poor moneys, or from their gospel and school lots, any portion of which is received by the trustees of a joint district, they are to apply such portion exclusively for the benefit of the parents of the children attending the school belonging to the town owning such fund. And the trustees should be careful not to apply any part of the money in their hands, coming from the tax voted by a town, or from its common school fund, to the purchase of a library, or to any other purpose than the support of the com mon schools.

Division of Teachers' Money into portions. By subdivision 9 of § 75, (No. 103,) trustees are authorized "to divide the public moneys received by them, whenever authorized by a vote of their district, into not exceeding four portions for each year; and to assign and apply one of such portions to each quarter or term, during which a school shall be kept in such district for the payment of the teachers' wages, during such quar ter or term." Where no action is had on the subject by the district, trustees have the right to appropriate the public money in such proportions to the different terms as they may deem expedient. It is not essential that the public money should be paid exclusively for services rendered during the year in which it is receiv the year to the payment of the compensation of qualifi ed teachers," it is immaterial whether such wages were earned wholly during that year, or in part the year previous. It is of frequent occurrence for teachers to commence their term in November or December, and end in the succeeding spring; and there is no impropriety or illegality in paying their wages for the whole term, wholly or in part, from the public money received after its close.

Account Books.

In the exercise of the power conferred upon the trus tees, of exempting indigent inhabitants of their district from the payment of the whole or of portions of their rate bills, the utmost liberality compatible with jus-ed: if the whole amount received be "applied during tice to the district, should be indulged. Nothing can be more at variance with the benign spirit and intent of the school laws than the compulsory distress and sale of articles of absolute necessity to an indigent family, for the purpose of satisfying the rate bill for teachers' wages. And yet cases of this kind are frequently brought to the notice of the department. Every reasonable facility should be afforded to the children of the poor, for the attainment of all the blessings and advantages of elementary instruction: and this should never be permitted to become in any degree burdensome to their parents. Where any inhabitant of the district in indigent circumstances cannot meet the rate bill for the payment of the teachers' wages without subjecting himself to serious embarrassment, or his family to sensible deprivation, he should promptly and cheerfully be exonerated. A just feeling of pride may reasonably be expected to preclude any from availing themselves of this exemption, unless under the pressure of absolute necessity; and occasional abuses of the privilege so accorded, are productive of less disastrous results than a prevailing impression among the indigent inhabitants of a district, that their children can partake of the advantages of common school education only at a burdensome charge to themselves, and by a sacrifice of the ordinary necessities and comforts of their families. Application of School Money raised by or belonging to a town.

In the preceding instructions to superintendents of common schools, (see pages 114, 115,) directions are given them respecting the money which towns are au thorized to vote for the support of common schools, in addition to that raised by the supervisors. Some embarrassment has arisen respecting the application of that portion of the money thus raised by a town, which may be received from the collector by the trustee or trustees of a joint district, a portion of which is within such town, and the residue is within a town or towns that have not directed a similar additional sum to be raised. It must be supposed that the tax, when voted by a town, is intended for the support of schools therein, as it would be contrary to all principles of equity, that the inhabitants of one town should be obliged to contribute to the education of children belonging to other towns. The superintendent has accordingly decided that when any portion of the money, voted by a town, comes to the hands of trustees of joint districts, they must apply it exclusively for the benefit of scholars attending the school, who belong to the town thus voting. After applying the "teachers' money ed from the town superintendent, which was apportioned by the State, and that raised by the supervisors, under the general law, to the payment of the teachers' wages, they are then to apply the portion of the town money

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Trustees are required by § 11 of the act of May 26, 1841, (No. 122,) to keep an account in a book to be provided for that purpose by them, from time to time, as shall be necessary, of all moneys received and paid out by them, in their official capacity; and a statement of all moveable property belonging to the district. This account and statement is to be entered at large, and signed by them, at or before each annual meeting in their district. They should charge themselves, on one page, with the whole amount of money received by them, either from the town superintendent, on tax lists or rate bills, specifying particularly the source whence derived, and the time when received; and on the opposite page credit themselves with the respective expenditures and payments, specifying particularly to whom, when paid, and for what purpose, and referring to the proper vouchers on file, whenever practicable. On another page they should make an accurate inventory of all the moveable property belonging to the district, such as the library of the district, stating the number of volumes, and their condition, and giving a catalogue of the books, wherever a general reference cannot properly be made, as to the 1st, 2nd, 3d, &c., series of the Harper Library, or Nos. 1, 2, 3, &c., of the Harper Library or Family Library, &c. &c., and the furniture, appendages and apparatus of the school room, specify. ing each article. The whole to be followed by a certificate in the following form:

We, the subscribers, Trustees of District No. in the town of Trenton, do hereby certify that the preceding, curate account of all the moneys received by us, for from page to page inclusive, contains a true and the use of said district, and of the expenditure thereof: and a correct statement and inventory of all the moveable property belonging to said district. Dated this day of

18

A B,
C D, Trustees.
E F,

The calling of Annual and Special Meetings.

Trustees have power to call special meetings of the inhabitants of their district liable to pay taxes, when.

Where the time for holding the annual meeting has for any reason passed, without the election of officers, and neither the clerk nor acting trustees give the ne cessary notices for a special meeting authorized by $19, (No. 81,) within twenty days thereafter, any inhabitant of the district, qualified to vote, is authorized by 17 of the act of May 26, 1841, (No. 79,) to notify such meeting in the manner provided by law, in case of the formation of a new district.

ration of the month. In the second case, the trustees must make out their tax list within the month, although they may not be able finally to complete it. They should however, within the first ten days after the sessment; so that if a reduction is claimed, or an original valuation is found to be necessary, they can give the twenty days' notice required by law, and complete their list by the expiration of the month.

the

power of

ever they shall deem it necessary and proper. This power should be liberally exercised for the benefit of the district; and special meetings should be called by the trustees, whenever requested for a proper and le gitimate purpose, by a respectable number of inhabi-meeting at which the tax is voted, make out their astants. The trustees should act as a board, whenever such meetings are directed to be called; and they or a majority of them, when all have been notified, may require the clerk of the district, either verbally or in Errors in tax lists and rate bills have often been diswriting, to give the necessary notices to the inhabitants. The object of the meeting should in all cases be speci- covered after they were made out. If discovered withfied in the notice. Where there is no clerk of the dis-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 them, the trustees, designated by the board, may give the no- correct the error, and redeliver them to the collector. But after the expiration of the month, and after any tices. tax had been, in whole or in part collected, they did not, previously to the act of 1839, possess correction. In consequence they were exposed to prosecutions for slight and accidental errors which might have been easily corrected by parties who did not choose to take the more convenient and summary mode of ap pealing to the Superintendent. This is now effectually remedied by 5 of the act referred to, (No. 134.) by which trustees may "correct and amend errors in making out any tax list or rate bill, and may refund to any per son any sum improperly collected in consequence of such error." By availing themselves of this provision, trustees may now protect themselves from vexatious suits. They need not wait for an appeal by the person complaining, but as soon as they hear of any complaint, they should investigate the case, and if they entertain any doubt, they may apply at once to the county Superintendent. They should state all the facts as strongly against themselves as they exist in truth, and should verify their statement by oath. They will then possess the requisite authority to the error, if there be one in law or in fact, and to make out a new tax list or rate bill, if the case require it, and also to refund any tax improperly collected. 3. How, and upon whom to be assessed, and for what property.

Assessment and Collection of District Taxes. This duty is one of the most difficult and perplexing devolved upon trustees; requiring for its proper and legal exercise, a strict conformity to the statutes in form as well as substance. A careful examination and collation of their various provisions in this respect be comes indispensable. Any departure from the specific directions thus given, is almost sure to subject the trustees to serious personal liability, for which no indemuity is provided, as well as to cause embarrassment and confusion in the affairs of the district generally. In order to enable them to execute this portion of their duties with accuracy and ease, the several steps of the process will be distinctly and particularly pointed out; and such directions given, as will, it is hoped, prevent all liability to error in its future performance.

1. General Provisions.

The general duty of trustees under this head is comprised in the 3d and 4th subdivisions of § 75, (No. 103,) and is as follows: "To make out a tax list of every district tax voted by any such meeting, (special, an. nual or adjourned,) containing the names of all the taxable inhabitants residing in the district at the time of making out the list, and the amount of tax payable by each inhabitant set opposite to his name; to annex to such tax list a warrant directed to the collector of the district, for the collection of the sums in such list mentioned, with five cents on each dollar thereof for his fees.

2. Tax list, when to be made out.

By § 92, (No. 120.) "Every district tax shall be asses sed, and the tax list thereof be made out by the trustees, within one month after the district meeting in which the tax shall have been voted."

correct

Trustees are required by § 19 of the act of May 26, 1841, (No. 107,) to apportion taxes "on all taxable inbabitants of the district, or corporations holding property therein." This provision includes, of course, all actual residents of the district; and is extended by § 77 (No. 116,) to "every person owning or holding any real property within any school district, who shall improve and occupy the same by his agent or servant, whether he resides in the district or not." They are also to apportion taxes "upon all real estate lying within the boundaries of such district. the owners of which shall be non-residents, and which shall be liable to taxation for town or county purposes, and shall be situated within three miles of the site of the school house in such district." This includes uncultivated and unimproved lands owned by non-residents, and situated in the district; and is an extension of the power given by § 88 [78] of the old act, which limited the lands of non-residents, subject to taxation, to those which were actually cleared and cultivated. The trustees may, in their discretion, omit to assess any tract or parcel of unoccupied non-resident land in their disThe reason of this provision is obvious. The inhabi-triet, where the proportion of the tax, payable therefor, tants and property of school districts are constantly 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 proceedpose, it should be assessed only upon those for whose ings rendered necessary in such cases, where so small benefit it was voted. While the statute should therea sum only can be finally collected. fore be strictly complied with, whenever it can be, yet The apportionment is also to be made according to if a literal compliance is prevented by accident or un- the valuations of the taxable property which shall be 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 aggrieved, in consequence of the proceedings of any district meeting, may appeal: and, as will hereafter be seen, twenty days' notice is required to be given by the trustees, in case a reduction is claimed, or an original assessment becomes necessary. In the first case, if a copy of the appeal be served prior to the expiration of the month, and before the trustees have made their as. 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 the time of making out the tax list is owned by them ing to or consequent upon the act complained of. Still 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-Nor is it in any sense material when the title of the

Taking these provisions together, the following general principles may be deduced:

1. All the actual inhabitants of a district are to be taxed for the whole property, real and personal, owned or held by them within the district. Executors and administrators having in their possession or under their control the property of their testator or intestate, within the district, are taxable therefor, in their representative capacity, as executors, &c.

owner to the whole or any part of the land so intersected accrued, whether before or after the organization of the district, so that it belonged to him at the time of making out the tax list, and is then intersected by the boundaries of such district. In such case, no matter what may be the respective proportions of the land owned in each district, the owner is taxable for the whole farm or property belonging to him, and so connected, in the district where he resides, only; and being so liable there, he cannot, of course, be taxed for the same property in any other district.

3. All non-resident owners of real estate in the district, who improve and occupy the same by their agents or servants, are by § 77, (No. 116,) taxable therein for the property so owned, improved and occupied, in the same manner as though they actually resided therein. This provision is also to be construed in connexion with those above referred to, and is applicable in its full extent only to cases where the property so occupied is wholly situated in the district. Where it is situated partly in the district where the owner actually resides, it is taxable only in that district. And where it is situat ed partly in two or more districts, in neither of which the owner resides, each district must tax such owner only for the part actually within its boundaries. It is also to be borne in mind that this class of cases is distinct from that in which the land is occupied by a tenant-and also from that in which it is so occupied by a person working it under a contract for a share of the produce of such land. In each of these cases the actual possessor is to be taxed in the same manner as though he were the owner. See § 27, (No. 115 ante,) and 83, (No. 121.)

4. All real estate situate in a district, within three miles of the school bouse therein, and owned by nonresidents, not included in either of the above class of cases, is also liable to taxation, and forms the subject of the directions contained in § 20 to 26 inclusive, in the act of 1841, (Nos 108 to 114, both inclusive.)

be had for the collection of the amount so directed to be raised by the board of supervisors, as are provided by law in relation to taxes on non-resident lands generally; and upon a return to the comptroller of the arrears uncollected, the amount is to paid on his warrant to the county treasurer, and the state is to collect the same in the manner prescribed by law in respect to arrears of county taxes upon lands of non-residents. § 26, (No. 114.)

To enable trustees the better to perform the duties thus devolving upon them, that portion of the Revised Statutes referred to in § 20, (No. 108,) and which is applicable, is hereto annexed:

11. The lands of non-residents shall be designat ed in the same assessment roll, but in a part thereof separate from the other assessments, and in the manner prescribed in the two following sections. 12. If the land to be assessed, be a tract which is subdivided into lots, or be part of a tract which is so subdivided, the assessors shall proceed as follows: "1. They shall designate it by its name, if known by one, or if it be not distinguished by a name, or the name be unknown, they shall state by what other lands it is bounded:

"2. If they can obtain correct information of the subdivisions they shall put down in their assessment rolls, and in a first column, all the unoccupied lots in their town or ward, owned by non-residents, by their num bers alone and without the names of their owners, beginning at the lowest number and proceeding in numerical order to the highest :

3. In a second column, and opposite to the number of each lot, they shall set down the quantity of land therein, liable to taxation:

"4. In a third column, and opposite to the quantity, they shall set down the valuation of such quantity:

5. If such quantity be a full lot, it shall be desig. nated by the number alone; if it be a part of a lot, the part must be designated by boundaries, or in some other way, by which it may be known.

1. If the land so to be assessed be a tract which is not subdivided, or if its subdivisions can not be ascertained by the assessors, they shall proceed as fol. lows:

5. Land in the district belonging to corporations, whether cultivated or not, is taxable for school district purposes. The provision in the act of 1841, in this respect, produces a material alteration of the law as it formerly stood, and renders turnpike and rail-road corporations taxable for so much of the land owned by "1. They shall enter in their roll the name or bounthem 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 they 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-residents elsewhere. The mode of proceeding where they are non-residents is specifically pointed out by § 20 of the act of 1841, (No. 108,) and the subsequent sections.

2. They shall set down in the proper column, the quantity and valuation as above directed:

3. If the quantity to be assessed be the whole tract, such a description by its name or boundaries will be sufficient; but if a part only is liable to taxation, that Proceedings in case of unoccupied and unim- part or the part not liable, must be particularly des cribed:

proved non-resident lands.

When any real estate within a district liable to taxation is unoccupied, the trustees at the time of making out their tax list are required by § 20 of the act of 1841, (No. 108,) whenever they impose a tax on such property to make and insert in such tax list, a statement and description of every such lot, piece or parcel of land so owned by non-residents therein, in the same manner as required by law from town assessors in making out the assessment rolls of their towns." If the tax is returned by the collector unpaid, upon receiving from him an account thereof, with the descriptions of the property as directed to be made and the amount of the tax, together with an affidavit of the fact of non-payment, and of due diligence used for the collection, the trustees are to credit him with the amount, 21, (No. 109,) to compare the account so rendered with the original tax list, certify to its accuracy, and transmit it, together with the collector's af. fidavit and their certificate to the county treasurer, § 22, (No- 110,) who is to pay the amount so returned out of any moneys in the treasury raised for contingent expenses. § § 23, (No. 111.) Such county treasurer is to lay the account, affidavit and certificate before the board of supervisors, who are to cause the amount of such unpaid taxes, with seven per cent in addition, to be levied on the lands of the respective non-residents liable to pay the same; which amount when collected, is to be returned to the county treasury, to reimburse the amount so advanced, with the expense of collec tion. 24, (No. 112.) Any person whose lands are included in any such account, may pay the tax assessed thereon to the county treasurer, at any time before the board of supervisors shall have directed the same to be levied. 25, (No. 113.) The same proceedings are to

4. If any part of such tract be settled and occupied by a resident of the town or ward, the assessors shall excepi such part from their assessment of the whole tract, and shall assess it as other occupied lands are

assessed."

The residue of the sections relates to the making of a map which is supposed not to be applicable to trustees of school districts; if a map is already on file the trus tees might refer to it in aid of their descriptions. 4. Valuations of property, how ascertained, and mode of proceeding when reduction is claimed.

The valuations of taxable property are to be ascer tained as far as possible from the last assessment roll of the town, and no person is entitled to any reduction in the valuation so ascertained, unless he gives notice of his claim to such reduction, to the trustees of the district before the tax list shall be made out. § 79, (No. 117.)

The assessment roll of the town when signed and certified according to the provisions of the 26th section of Title 2, Chap. 13, 1 Revised Statutes, is to be deemed the last assessment roll of the town. By 27, of the same title, this roll is to be delivered to the supervisor of the town on or before the first day of September in each year, to be by him delivered to the board of supervisors at their next meeting.

According to the opinion of the supreme court in 7 Wendell, 89, the roll is then to be deemed completed, so that the trustees may use it as the basis of their tax list. It is true that it may afterwards be altered by the board of supervisors, by increasing or diminishing the aggregate valuation of real estate of the town to make it correspond with that of other towns. But it is obvi ous this will not affect the proportion between the in

habitants of the same town, so that an assessment apportioned on either roll would be the same, so far as the real estate is concerned. Should the proportions be varied when real and personal estates are assessed to the same person, yet under the decision referred to, the tax list made out upon the assessment roll as completed by the assessors before any variation made by the supervisors would be valid. If any change is made by them, a subsequent tax list should vary also in the same particulars. Generally, the roll completed by the assessors will be a guide, but the trustees can not be safe without recurring to the roll after its correction by the supervisors, as it has been held by the supreme court in the case above referred to, and in other cases, that if the tax list is made upon an assessment roll that is not the last valid one, the trustees will be personally liable.

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When town superintendents of common schools have ascertained the proportion belonging to a new district of the value of the property of the one from which it was wholly or in part formed, the trustees of such last mentioned district are required by § 69, (No. 94,) to levy, raise and collect such proportion, with the fees for collection, upon the taxable inhabitants of their district "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 district to be apto be adopted as the sole guide, where a valuation has plied by them 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 tate 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 to be a standard of valuation. So, where an in- any tax that may be imposed for their purchase. habitant acquires or parts with personal property, The amount so raised is to be allowed only "to the since the assessment roll was made out. And it 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-half; 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 assess the farm to the vendee, at the valuation of the town assessors, where no substantial improvement enhancing its vale has occurred in the mean time, reducing if the circumstances require it, the valuation of his personal property, by the amount paid or secured to be 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 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 compart would become necessary, the proceedings prescrib-mon schools, by whose orders such dissolution was ed by § 80 (No. 118,) would be requisite. But where a effected, shall appraise such property in the manner mere exchange of real estate is effected, no change in provided by law in cases of the creation of new disthe valuations should be made, unless in the cases tricts; and the proportions assigned to the inhabitants above specified, of substantial improvements or alter- of such dissolved district who are not annexed to the ations, the names of the respective persons liable, only, district which includes the school house or other prorequiring to be changed. tioned district, and paid over to the trustees of the perty, shall be raised by the trustees of such last mendistrict to which such inhabitants are annexed, in the same manner as in case of the creation of a new district, and to be applied to the same purpose." required to purchase two blank books, for the purpose By 11 of the act of 1841, (No. 122,) the trustees are specified in that section, and by sub. 1 of 74 (No. 102,) of the district. The trustees will be justified in impoa book is to be provided for recording the proceedings sing a tax, or adding to the amount of any voted by the district, for the expense of these books.

Where a reduction is duly claimed, and where, for any reason, the valuation of taxable property can not be ascertained from the last assessment roll of the town, the trustees are required by § 80, (No. 118,) to "ascertain the true value of the property to be taxed from the best evidence in their power, giving notice to the persons interested, and proceeding in the same manner as the town assessors are required by law to proceed in the valuation of taxable property." The proceedings to be had in such cases are specifically and parti: cularly pointed out in the extract from the Revised Statutes relating to the assessment of taxes, pages 80

and 81 ante, to which the attention of the trustees is referred. Substituting the word "trustees" for "assessors," wherever it occurs, the directions there given will afford a perfect guide in all proceedings under section 80. It has been decided by the Superintendent, p. 319, Decisions, &c. that the notice may be given by posting it in three public places. It is to be given in all cases of variation from the town assessment roll.

5. Tax for building School-House. By 81, (No. 119,) the trustees, in assessing a tax for building a school-house, are to exempt any person set off to their district without his consent, from any other district, within four years preceding the assessment of such tax, who shall have actually paid within that period, in the district from which he was taken under a lawful assessment therein, a district tax for the same purpose. The burden of proof in this case undoubtedly rests with the persons claiming the exemption, as the trustees can have no official knowledge of the fact.

It is also to be borne in mind that such proportion is only to be ascertained and raised in the case of the formation of a new district; and that the provision in question is not applicable to the case of the annexation of inhabitants, with or without their consent, from one existing district to another.

They are also to impose a tax for the deficiency of teachers' wages, occasioned by the exemption of indigent pupils, as explained in the remarks on that subject.

7. Form of a District Tax List to raise any tax voted or charged on a District, and of a Warrant for its collection.

List of Taxes apportioned by the Trustees of District No. in the town of Trenton, on the taxable inhabitants of said district, and corporations holding property therein, and upon real estate lying within the boundaries of such district, the owners of which are non-residents thereof, for the purpose of raising the sum of laid and charged on the said district, according to law.

Names of inhabitants and
corporations.

James Thomas,

6. When taxes may be imposed by Trustees The President, Directors and Company

without being specifically voted.

By 14 of the act of 1841, (No. 127,) "When the trus.

Amount of taxes.

$6.00

of the Bank of Utica,
James Thomas, executor of the estate
of John Thomas, deceased,.

60 00

50 00

Statement and description of unoccupied and unimproved Lands of non-residents of said district, upon which a tax has been imposed as above stated.

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tricts are vested with full and ample powers for carry. ing out the vote of the district, for the procurement of furnishing and repairing the school house; and by suba site and building, by hiring or purchasing, and for 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 the power conferred by this last subdivision; and to 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: that it is the duty of the trustees to exercise such a general supervision over the care and management of the district school house, as that the instruction of pupils in the school shall not be embarrassed by any use 0 62 of the house other than for school purposes; and that the property of the district, and the furniture, books, and papers belonging to the school, or the pupils shall not be injured or destroyed. Any use of the house in subordination to these restrictions, and not inconsis tent with the main purposes for which it was designed, must be left to the determination and pleasure of those 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 its control, within the limitations of the law. The purpose for which it was erected must be pursued, and nothing can be suffered to interfere with that. But when that purpose is accomplished, there is neither reason nor law, for prohibiting its application to any object of social or moral improvement which the majority of the inhabitants may sanction. Upon this prin. ciple, and subject to the restrictions and limitation renot wanted for any district purpose, for religious meetings, Sunday schools, lectures, debating societies, or any other moral, literary or useful purpose, with the approbation of a majority of the district and the consent of the trustees, or any two of them.

in the

You are hereby commanded to collect from each of the taxable inhabitants and corporations named in the foregoing list, and of the owners of the real estate described therein, the several sums mentioned in the last column of the said list, opposite to the persons and corporations so named, and to the several tracts of land 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 whom such tax is imposed, shall neglect or refuse to pay the same, you are to levy the same by distress and sale of the goods and chattles of the person or corporation so taxed, in the same manner as on warrants issued by the board of Supervisors to the Collectors of towns; and you are to make a return of this warrant within thirty days after the delivering thereof to you; and within that time to pay over all moneys collected by virtue hereof to the Trustees of the said district, some or one of them; and if any tax on the real estate of a nonresident mentioned in the said list shall be unpaid at the time when you are required to return this warrant, you are to deliver to the Trustees of the said district an account thereof, according to law. Given under our hands this day of year one thousand eight hundred and forty A. B.

in the

C. D. Trustees.
E F.)
By 29 of the act of 1841, (No. 105,) It is not neces-
sary for the trustees to affix their seals to any war-

rant.

8. Renewal of Warrants.

By $ 89, (No. 133,) the trustees are expressly authorized to renew a warrant against any delinquent person once; but in analogy to a decision of the supreme court, relating to warrants for the collection of town and county taxes, it has been supposed that a warrant issued by trustees of school districts could not be renewed more than once. This has been remedied by the 5th section of the act of 1839, (No. 134.) They may now be renewed as often as may be necessary, with the approbation of the town superintendent, but not otherwise. Applications for such approbation must state the facts and circumstances, and the reason why the warrant has not been collected, and must be verified by oath. Such renewal may be in the following form, endorsed on the warrant:

We hereby renew the within warrant, with the approbation of the town superintendent of common schools, day of

this

184

A. B.
C. D. Trustees.
E. F.

IV. Duties of Trustees in relation to the purchase, custody and sale of School Houses and Sites, the repair of such houses, and furnishing them with necessary fuel and appendages.

1. Purchase and custody of School Houses. By sub. 6, of § 75, (No. 103,) trustees of school dis

2. Sale of School House and Site.

A very important branch of the duties incumbent upon trustees, is that which relates to the disposition of the school house and site, when no longer required for district purposes. By 4, of chap. 44, of the laws of 1831, (No. 88,) the inhabitants of the district are authorized, whenever the site of the school house has been legally changed, to direct the sale of the former site, together with the buildings and appurtenances, or any part thereof, at such price, and upon such terms as they shall deem most advantageous to the district. In this the trustees act merely as the ministerial officers of the district, and are bound to carry out the directions of the inhabitants. They are to execute the necessary conveyances to the purchaser; and when a credit is di rected to be given for any portion of the consideration money, they are to take, in their corporate name, such security, by bond and mortgage or otherwise, as they may think proper; to hold the same as a corporation, and account to their successors; and they are also authorized, in their name of office to sue for and recover the moneys due and unpaid upon any security so taken by them, or their predecessors, with interest and costs. They are by § 5, of the same act, (No. 89,) to apply the moneys arising from such sale to the expenses incurred in procuring a new site, and in removing or erecting a school house, so far as such application shall be neces sary.

By 4 of chap. 308 of Laws of 1835, (No. 90,) trus tees are vested with the necessary power to sell and convey the old site, whenever a new one has been legally selected upon such terms as they shall deem advantageous to the district. This provision is somewhat repugnant to that in No. 88, and would seem to give the power of disposing of the school house to the trustees absolutely, without a vote of the district. But on the principle of construing statutes on the same subject so as to give effect to each, as far as possible, the better course would be for the trustees to execute this power only when the district has not expressed its will on the subject.

By 3 of the act of 1841, No. (95,) "Whenever two

or more districts or parts of districts shall be united, and there shall be more than one school house in such

new or altered district, the trustees of such district may sell the site and buildings thereon, of either or both the school houses situated in such new district."

3. Modes of providing Fuel.

There are three modes of providing fuel for the use of school districts. 1st. By à specific tax for that pur

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