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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 The district: and special meetings should be called by Il they may not be able finally to complete it. They the trustees, whenever requested for a proper and le. I should however, within the first ten days after the gitimate purpose, by a respectable number of inbabi. | 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 clained, or an origi. such 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- 1 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 dis. The object of the meeting should in all cases be speci. || covered after they were made out. If discovered with. fied in the notice. Where there is no clerk of the dis-ll in a month from the time the tax was voted, and nothtrict, or he is absent or incapable of acting; any one of ling 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, 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 to prosecessary notices for a special meeting authorized by Icutions for sligbt and accidental errors which might 6 18. (No. 81,) within twenty days thereafter, any in- 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 8 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 ofl remedied by 9 6 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 tax 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 I 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 complaining, but as soon as they hear of any complaint, form as well as substance. A careful examination and they shonld investigate the ca

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 state 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-|| should verify their statement by oath. They will demuity is provided, as well as to cause embarrass then possess the requisite authority to correct ment and confusion in the affairs of the district genel 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 llit, 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,

1841, (No. 107,) to apportion taxes on all taxable in1. General Provisions.

habitants of the district, or corporations holding proThe general duty of trustees under this head is com

perty therein." This provision includes, of course, prised in the 3d and 4th subdivisions of 6 75, (No. 103. || all actual reside

all actual residents of the district; and is extended by and is as follows: "To make out a tax list of every

8.77 (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 shall imnual or adjourned,) containing the names of all the

prove and occupy the same by his agent or servant, taxable inhabitants residing in the dis:rict 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 pame; 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

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

power given by 6 88 [78] of the old act, which limited By 6 82, (No. 120.) "Every district tax shall be asses-line lands of non residents, subject to taxation, to those sed, and the tax list thereof be made out by the trustees, which were actually cleared and cultivated The trne. 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."

or parcel of unoccupied non-resident land in their dis. The reason of this provision is obvious. The inhabi.

trict, where the proportion of the tax, payable therefor, tants and property of school districts are constantly ll would not amount to fifty cents. This provision is inchanging; and where a tax is voted for a specific pur-Il serted to save the trouble of the subsequent proceed. pose, it should be assessed only upon those for whosellings rendered necessary in such cases, where so small benefit it was voted. While the statute should there-la sam 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 afllowned 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. Il district. and partly in an adjoining district. The regulations of the Superintendent, on appeals, Taking these provisions together, the following genehave allowed thirty days within which any person ag

ral principles may be deduced: grieved, in consequence of the proceedings of any dis 11. 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 ihe 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

Il control the property of their testator or intestate, withcopy 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. Itative 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-llat the time of making out the tax list is owned by them ing to or consequent upon the act complained of. Stilill 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. I Nor is it in any sense material when the title of the

obtain correct info

land is occupied us: divisions the

also from thai

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, wbether 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 I to the county treasurer, and the state is to collect tbe 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, be 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 tbe dis. Statutes referred to in 6 20, (No. 108,) and which is ap. trict, who improve and occupy the same by their agents aplicable, is hereto annexed : or servants, are by 0 77, (No. 116,) laxable therein for! "911. The lands of non-residents shall be designat. the property so owned, improved and occupied, in the led in the same assessment roll, but in a part thereof same mannej 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. 1 0 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 so wholly situated in the district. Where it is situated subdivided, the assessors shall proceed as follows:

tly in the district where the owner actually resides, "l. They shall designale it by its dame, 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 il "2. If they can obtain correct information of the subalso to be borne in mind that this class of cases is dis. I divisions they shall put down in their assessment rolls, tinct frorn that in which the land is occupied by a land 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 gipning 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. Io 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 estale situate in a district, within three therein, liable to taxation : miles of the school bouse therein, and owned by non 14. In a third colump, 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 taxation, and forms the subject 11 "6. If such quantity be a full lot, it shall be desig. of the directions contained in 20 to 26 inclusive, in the nated by the number a lone; 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 "ý 1. If the land so to be assessed be a tract which purposes. The provision in the act of 1941, in this rell is not subdivided, or if its subdivisions can not be asspect, produces a material alteration of the law as it I 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 1 "]. They shall enter in their roll the name or boun. them 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 "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 6 20 of the act of 1841, (No. 3. If the quantity to be assessed be the whole tract, 103,) and the subsequent sections.

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.

14. 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 ll excepi such part from their assessment of the whole out their tax list are required by 20 of the act of 1841. Itract, and shall assess it as other occupied lands are (No. 108,) whenever they impose a tax on such proper.

assessed." ty "to make and inseri in such tax Jist, a staiement | 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 districts; if a map is already on file the trusmanner 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 re. ceiving 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 a ffidavit of the tained as far as possible from the last assessment roll fact of non-payment, and of due diligence used for the l of the town, and no person is entitled to any reduction collection, the trustees are to credit him with the l in the valuation so ascertained, unless he gives notice amount, 021, (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 I 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, g 11 The assessment roll of the town when signed and cer. 22, (No. 110,) who is to pav the amount so returned out | lified 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. 5 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 him delivered to the board of supervisors 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 tax tion. $ 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 or supervisors shall have directed the same to be lit correspond with that of other towns. But it is obvi levied. 925, (No. 113.) The same proceedings are lorous this will not affect the proportion between the in. habitants of the same town, so that an assessment apotees 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. Il by tax in the same manner as if the definite sur 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. If 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." same particulars. Generally, the roll completed by When town superintendents of common schools bave the assessors will be a guide, but the trustees can not lascertained the proportion belonging to a new district be safe without recurring to the roll alter 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 $ 69, (No. 94,) to le. that 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 exthorized by a vote of their district for the building of tent, the last assessment roll of the town is to be follia school house;" and when collected, to pay over the lowed in the valuations of trustees in levying taxes. It is l amount to the trustees of the new district "to be apto be adopted as the sole guide, where a valuation has i plied 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-li who were taken from the former district, in reduction tate which has thereby actually been enhanced in valuell 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

us that the last assessment rolli 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 ovner, adopting the valuation of the town asl 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-li 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

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 in

| By 9 4 of the act of 1841, (No. 96,) " in cases where creasing by the same amount, the valuation of the per.

by the dissolving a district, its school house, or sonal estate of the vendor. In either of these cases however, as an original valuation by the trustees in

other property, shall be annexed to, or included in, part would become necessary, the proceedings prescrib

another district, the town superintendent of com. ed by $ 80 (No. 118,) would be requisite. But where a

mon schools, by whose orders such dissolution was mere exchange of real estate is effected, no change in

effected, shall appraise such property in the manner the valuations should be made, unless in the cases

provided by law in cases of the creation of new disabove specified, of substantial improvements or alter.

tricts; and the proportions assigned to the inhabitants ations, the names of the respective persons liable, only,

of such dissolved district who are not annexed to the requiring to be changed.

district which includes the school house or other proWhere a reduction is duly claimed, and where,for any

perty, shall be raised by the trustees of such last men. reason, the valuation of taxable property can not

tioned district, and paid over to the trustees of the 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 60, (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 from

Istrict, and to be applied to the same purpose." the best evidence in their power, giving notice to the

By 6 11 of the act of 1941, (No. 122.) the trustees are

required to purchase two blank books, for the purpose persons interested, and proceeding in the same manner as the town assessors are required by law to proceed

specified in that section, and by sub. 1 of 674 (No. 102, ) in the valuation of taxable property."

la book is to be provided for recording the proceedings

The proceed. ings to be had in such cases are specifically and parti.

of the district. The trustees will be justified in impocularly pointed out in the extract from the Revised

sing a tax, or adding to the amount of any voted by the Statutes relating to the assessment of taxes, pages 80

district, for the expense of these books. 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 indi. sors,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. 117. 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 a 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 $ 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 Il property therein, and upon 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 undoubredly rests with the persons claiming the exemp


taxes. tion, as the trustees can have no official knowledge of the fact.

James Thomas, ...................

86 00 6. When tazes may be imposed by Trustees

The President, Directors and Company

of the Bank of Utica, ........... without being specifically voted. Il James Thomas, executor of the estate) By $ 14 of the act of 1841, (No. 127,) “When the trus. Il of John Thomas, deceased,. **********

lo pranner require

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Quantity of
land there.
in liable to

of such

Amount of


Statement and description of unoccupied and tricts are vested with full and ample powers for carry. unimproved Lands of non-residents of said

| ing out the role of the district, for the procurement of district, upon which a tax has been imposed

a site and building, by hiring or purchasing, and for

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 conferred 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:

that it is the duty of the trustees to exercise such a No. 17, . 10 acres $25 00 $0 75

general supervision over the care and management of Southwest quarter of lot

the district school house, as that the instruction of puNo. 23, ............

6 00 050

pils in the school shall not be embarrassed by any use Tract not subdivided, ....16

10 00! 0 621 Or,

of the house other than for school purposes; and that Tract, the subdivision of

the property of the district, and the furniture, books,

and papers belonging to the school, or the pupils shall which cannot be ascertained, bounded North

not be injured or destroyed. Any use of the house in

subordination to these restrictions, and not inconsis. by lot No. 17, South by north line of A. B. East

tent with the main purposes for which it was designed,

must be left to the determination and pleasure of those by lut 16, and west by

to whom it belongs, whose wishes and directions in town line, ............

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 town 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. Il ferred to, it may be used out of school hours, and when far thereof for your fees; and in case any person, upon l not wanted for any district purpose, for religious whom such tax is imposed, shall neglect or refuse to meetings, Sunday schools, lectures, debating societies, pay the same, 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 tbe 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 il À very important branch of the duties incumbent upwithin that time to pay over all moneys collected by ll 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 84, of chap. 44, of the laws of 1831, resident mentioned in the said list shall be unpaid atl (No. 88,) the inhabitants of the district are authorized, the time when you are required to return this warrant. Il 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 Given 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 affix their seals to any war. rected to be given for any portion of the consideration rant.

money, they are to take, in their corporate name, such 8. Renewal of Warrants.

security, by bond and mortgage or otherwise, as they

may think proper; to hold the same as a corporation, By $ 89, (No. 133,) the trustees are expressly autho and 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 supremell 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 9 5, 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 or the town superintendent. but not other. I 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 oath. 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-ll 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

A. B.)

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 0 3 of the act of 1941, 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 Houses and Sites, the repair of 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. 1. Purchase and custody of School Houses. There are three modes of providing fuel for the use By sub. 6, of $ 75, (No. 103,) trustees of school dis-ll of school districts. Ist. By a specifie tax for that pur.


purchase, custody and sale of School

cessary fuel and appendages.

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