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P. 309,

P. 311.

State tax

State

ble, according to the corrected valuations of the real and personal estate of such towns.

§ 7. Subdivision one of section thirteen of title two of said act is Vol. 6, hereby amended so as to read as follows:

1. From time to time to inquire and ascertain whether the boundaries To define of the school districts within his district are definitely and plainly boundadescribed in the records of the proper town clerks; and in case the record districts. of the boundaries of any school district shall be found defective or indefinite, or if the same shall be in dispute, then to cause the same to be amended, or an amended record of the boundaries to be made. All necessary expenses incurred in establishing such amended records, shall be a charge upon the district or districts affected, to be audited and allowed by the trustee or trustees thereof, upon the certificate of the school commissioner.

$ 8. Section three of title three of said act is hereby amended so as Vol. 6, to read as follows:

$ 3. The moneys so raised shall be paid into the State Treasury, and the Treasurer may transfer them from one depository to another, by should be bis draft, countersigned and entered by the Superintendent of Public paid into Instruction. On the first working day of each month the Treasurer treasurv. shall make to the Superintendent of Public Instruction a written statement of the condition of the free school fund, showing the amount received and paid during the preceding month, and the balance remaining on hand. The bank in which such moneys are deposited shall furnish the Superintendent of Public Instruction a book, in which the officers of such bank shall make entries of all sums deposited therein by the Treasurer, from time to time, to the credit of said free school fund. No such money shall be paid out of the treasury except upon such warrant of the Superintendent, countersigned by the Comptroller, referring to the law under which it is drawn. The Superintendent

. shall countersign and enter all checks drawn by the Treasurer in payment of his warrants, and all receipts of the Treasurer for such money paid to the Treasurer, and no such receipt shall be evidence of pay- Vol. 6, ment unless it be so countersigned.

$ 9. Section six of title three of said act is hereby amended so as to Apportionread as follows:

6. He shall apportion and set apart from the income of the United States deposit fund so appropriated, the amounts required to pay the annual salaries of the school commissioners elected or elective under this act, to be drawn out of the treasury and paid to the several commissioners, as herein before provided ; and he shall also apportion to each of the cities of the State, which, under a special act, employs à Por city snperintendent of common schools, or a clerk of the board of educa- superintion, who does the duty of supervision, out of the income of the said fund, and if insufficient the deficiency out of the free school fund, so appropriated, the sum of eight hundred dollars, and in case any city 374, post, p. is entitled to more than one Member of Assembly according to the unit of representation adopted by the Legislature, five hundred dollars for each additional Member of Assembly, to be expended according to law, for the support of the common schools of the city. He shall then set apart, from the income of the United States deposit fund, for moneys. and as library moneys, such sum as the Legislature shall appropriate for that purpose. He shall also set apart from the free school fund a Continsom not exceeding four thousand dollars for a contingent fund. shall then set apart and apportion, for and on account of the Indian Indian schools under his supervision, a sum which will be equitably equiva

P. 312.

pay of commissioners. 1

.

Amended 1876, ch.

321.

Library

He gent fund

.

p. 315.

p. 319.

lent to their proportion of the State school money, upon the basis of distribution established by this act, such sum to be wholly payable out of the proceeds of the State tax for the support of common schools. After deducting the said amounts, he shall divide the remainder of the State school moneys into two parts, one to be one-third and the other to be two-thirds of such remainder, and shall apportion them as here

inafter specified. Vol. 6, § 10. Section fourteen of title three of said act is hereby amended

so as to read as follows: Moneys § 14. The moners so annually apportioned by the Superintendent payable.

shall be payable on the first day of April next after the apportionment, to the treasurers of the several counties and the chamberlain of the city of New York, respectively; and the said treasurers and the

chamberlain shall apply for and receive the same as soon as payable. Vol. 6, § 11. Section thirty-one of title three of said act is hereby amended

so as to read as follows: Supervis

$ 31. Immediately on receiving the commissioners' certificate of bus to give apportionment, the county treasurer shall require of each supervisor, bonds.

and each supervisor shall give to the treasurer, in behalf of the town, his bond, with two or more sufficient sureties, approved by the treasurer, in the penalty of at least double the amount of the school moneys set apart or apportioned to the town, and of any such moneys unaccounted for by his predecessor, conditioned for the faithful disbursement, safe-keeping and accounting for such moneys, and of all other school moneys, that may come into his hands from any other source. If the condition shall be broken, the county treasurer shall sue the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successor of the supervisor in default, such successor having first given security as aforesaid. Whenever the office of a supervisor shall become vacant, by reason of the expiration of his term of service or otherwise, the county treasurer shall require the person elected or appointed to fill such vacancy to execute a bond, with two or more sureties, to be approved by the treasurer, in the penalty of at least double the sum of the school moneys remaining in the hands of the old supervisor, when the office became vacant, conditioned for the faithful disbursement, safe-keeping and accounting for such moneys. But the execution of this bond shall non relieve the supervisor from the duty of executing the bond first above

mentioned. Vol. 6, $ 12. Subdivision one of section six of title four of said act is

hereby amended so as to read as follows: To pay 1. To disburse the school moneys in his hands, applicable to the payteacher.

ment of teachers' wages, upon and only upon the written orders of a sole trustee, or a majority of the trustees, in favor of qualified teachers, or upon the order of the trustee of a separate neighborhood in favor of any teacher of a school in an adjoining State, recognized by him and patronized by the inhabitants of such neighborhood. Such teacher shall be deemed a qualified teacher.

§ 13. Subdivision two of section six of title four of said act is

hereby amended so as to read as follows: Library 2. To disburse the library moneys upon, and only upon, the written

orders of a sole trustee, or of a majority of the trustees.

§ 14. Section nine of title six of said act is hereby amended so as to

read as follows: Supervis

§ 9. When a district is parted into portions, which are annexed to property other districts, its property shall be sold by the supervisor of the town,

p. 321.

wages 31

Vol. 6,

p.:21.

moneys.

Vol. 6,

P. 325.

ors to sell

solved

p. 326.

P. 327.

within which its school-house is situated, at public auction, after at of disleast five days' notice, by notices posted in three or more public places district. of the town in which the school-house is, one of which shall be posted in the district so dissolved. The supervisor, after deducting the expenses of the sale, shall apply its proceeds to the payment of the debts of the district, and apportion the residue, if any, among the owners or possessors of taxable property in the district, in the ratio of their seyeral assessments on the last corrected assessment roll or rolls of the town or towns, and pay it over accordingly.

§ 15. Section six of title seven of said act is hereby amended so as Vol. 6, to read as follows:

$ 6. A special district meeting shall be held whenever called by the Special trustees. The notice thereof shall state the purpose for which it is meetings. called, and no business shall be transacted at such special meeting, except that which is specified in the notice; and the district clerk, or if the office be vacant, or he be sick or absent, or shall refuse to act, a trustee or some taxable inhabitant, by order of the trustees, shall serve the notice upon each inhabitant of the district qualified to vote at district meetings, at least five days before the day of the meeting, in the manner prescribed in the second section of this title. But the inhabitants of any district may, at any annual meeting, adopt a resolution prescribing some other mode of giving notice of special meetings, which resolution and the mode prescribed thereby shall continue in force until rescinded or modified at some subsequent annual meeting.

$ 16. Section nine of title seven of this act is hereby amended so as Vol. 6, to read as follows:

$ 9. An annual meeting of each school district shall be held on the Annual second Tuesday of October in each year, and unless the hour and the district place therefor shall have been fixed by the vote of a previous district meeting, the same shall be held in the school-house at seven o'clock in the evening. If a district possesses more than one school-house, it shall be held in the one usually employed for that purpose, unless the trustees designate another. If the district possesses no school-house, or if the school-house shall be no longer accessible, then the annual meeting shall be held at such place as the trustee, or if there be no trustee, the clerk shall designate in the notice.

$ 17. Subdivision seven of section sixteen of title seven of said act is one hereby amended so as to read as follows:

7. To vote a tax upon the taxable property of the district to purchase, Tax for lease or improve such site or sites, and to hire, build or purchase such schoolschool-houses, and to keep in repair and furnish the same with necessary fuel and appendages.

§ 18. Section nineteen of title seven of said act is hereby amended V91,6 so as to read as follows:

$ 19. Whenever the majority of all the inhabitants of any school Tax by district entitled to vote, to be ascertained by taking and recording the ayes and noes of such inhabitants attending at any annual, special or adjourned school district meeting, legally called or held, shall determine that the sum proposed and provided for in the next preceding section shall be raised by installments, it shall be the duty of the trustees of such district, and they are hereby authorized to cause the same to be raised, levied and collected in equal installments in the same manner and with the like authority that other school taxes are raised, levied and collected, and to make out their tax list and warrant for the collection of such installments, with interest thereon as they become payable according to the vote of the said inhabitants; but the payment

meeting.

p. 329

a

houses.

. 329

installments.

Vol. 6,

p. 337.

school

or collection of the last installment shall not be extended beyond ten years from the time such vote was taken; and no rote to levy any such tax shall be reconsidered except at an adjourned, general or special meeting, to be held within thirty days thereafter, and the same majority shall be required for reconsideration that was had to impose such tax. For the purpose of giving effect to these provisions, the trustees are hereby authorized, whenever a tax shall have been voted to be collected in installments for the purpose of building a new schoolhouse, to borrow so much of the sum voted as may be necessary, at a rate of interest not exceeding seven per cent, and to issue bonds or other evidences of indebtedness therefor, which shall be a charge upon the district, and be paid at maturity, and which shall not be sold below par; due notice of the sale of such bonds shall be given at least ten days prior thereto, of time and place of such sale.

$ 19. Section fifty of title seven of said act is hereby amended so as

to read as follows: Repairs of

$ 50. The trustees may expend, in necessary and proper repairs of house, etc. each school-house under their charge, a sum not exceeding twenty

dollars in any one year; and they may also expend a sum not exceeding fifty dollars in the erection of necessary out-buildings, where the district is wholly unprovided with such buildings, upon a vote of a district meeting. They may also make any repairs, and abate any nuisances, pursuant to the direction of the school commissioner, as herein before provided, and provide fuel, pails, brooms and other implements necessary to keep the school-house or houses clean and make them reasonably comfortable for use, and not provided for by a vote of the district; and may also provide for building fires and cleaning the school-room by arrangement by the teacher, or otherwise. Thev shall provide the bound blank-books for the entering of their accounts and the keeping of the school lists, the records of the district, and the proceedings of district and trustee meetings. Whenever it shall be necessary for the due accommodation of the children of the district they may hire temporarily any room or rooms for the keeping of schools therein; but the trustees shall have no power to purchase maps, globes, or other school apparatus, unless instructed to do so by the vote of a district meeting. Any expenditure made, or liability incurred, in pursuance of this section, shall be a charge upon the district.

$ 20. Section sixty-six of title seven of said act is hereby amended

so as to read as follows: Taxes, how $ 66. School district taxes shall be apportioned by the trustees upon

all real estate within the boundaries of the district which shall not be by law exempt from taxation, except as hereinafter provided, and such property shall be assessed to the person or persons or corporation owning or possessing the same at the time such tax list shall be made out, but land lying in one body and occupied by the same person, either as owner or agent for the same principal, or as tenant under the same landlord, shall, though situated partly in two or more school distriets, be taxable in that one of them in which such occupant resides. This rule shall not apply to land owned by non-residents of the district, and which shall not be occupied by an agent, servant or tenant residing in the district. Such unoccupied real estate shall be assessed as non-resident, and a description thereof shall be entered in the tax list. The trustees shall also apportion district taxes upon all persons residing in the district, and upon all corporations liable to taxation therein, for the personal estate owned by them and liable to taxation. They shall

Vol. 6,

p. 340.

apportioned.

p. 341.

districts embracing

also apportion the same upon non-resident stockholders in banks or banking associations situated in their districts for the amount of stock owned by them therein, and upon individual bankers doing business in their district in accordance with the provisions of chapter seven hundred and sixty-one of the laws of eighteen hundred and sixty-six.

$ 21. Section sixty-nine of title seven of said act is hereby amended Vol so as to read as follows:

$ 69. When a district embraces parts of more than one town, it Taxes in shall be the duty of the supervisors of such towns so in part embraced, upon receiving a written notice from the trustee or trustees of such parts of district, or from three or more persons liable to pay taxes upon real towns. estate therein, to meet, at a time and place to be named in such notice, which time shall not be less than five nor more than ten days from the service thereof, and a place within the bounds of the towns so in part embraced, and proceed to inquire and determine whether the valuation of real property upon the several assessment rolls of said towns are substantially just as compared with each other, so far as said districts are concerned, and if ascertained not to be so, they shall determine the relative proportion of taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees of such district shall thereupon assess the proportion of any tax thereafter to be raised, according to the determination of anch supervisors, until new assessment rolls of the towns shall be perfected and filed, using the assessment rolls of the several towns to distribute the said proportion among the persons liable to be assessed for the same. In cases when such supervisors shall be unable to agree, they shall summon a supervisor from some adjoining town, who shall unite in such inquiring, and the finding of a majority shall be the determination of such meeting.

$ 22. Section seventy-five of title seven of said act is hereby amended 1.312 60 as to read as follows:

$ 75. If any tax on the real estate of a non-resident, mentioned in the Collector tax-list delivered to the collector, or the taxes upon non-resident montesi. stockholders in banking associations organized under the laws of Con- dent tax gress, shall be unpaid at the time he is required by law to return his warrant, he shall deliver to the trustees of such district an account of ible. the taxes so remaining due, containing a description of the lots and pieces of land upon which such taxes were imposed, as the same were stated in his tax-list, together with the amount of the tax assessed on each, and, upon making oath before any justice of the peace, or judge of any court of record, that the taxes mentioned in any such account remain unpaid, and that after diligent efforts he has been unable to collect the same, he shall be credited by said trustees with the amount thereof.

$ 23. Section seventy-eight of title seven of said, act is hereby Vol. 8, amended so as to read as follows:

$ 78. Such account, affidavit and certificate shall be laid by the County county treasurer before the board of supervisors of the county who shall cause the amount of such unpaid taxes, with seven per cent of to superthe amount in addition thereto, to be levied upon the lands of nonresidents on which the same were imposed; and if imposed upon the lands of any incorporated

company, then

upon such company; and when collected, the same shall be returned to the county treasurer to reimburse the amount so advanced, with the expenses of collection; and if imposed upon the stock of a non-resident stockholder in a banking association organized under the laws of Con

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p. 313.

treasurer to report

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