moneys. 19. To draw upon the supervisor for the school and library To draw for moneys, in the manner and form prescribed by subdivisions one and two of section six of title four of this act. may expend ance. fuel, etc. fires. $ 50. The trustees may expend in necessary and proper Trustees repairs of each school-house under their charge, a sum not for repairs. exceeding twenty dollars in any one year. They may also Abate nuismake any repairs and abate any nuisances pursuant to the direction of the school commissioner; and provide fuel, pails, Provide brooms and other implements necessary to keep the schoolhouse 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- Building room, by arrangement with the teacher or otherwise. They 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 accom- May hire modation of the children of the district, they may hire, temporary temporarily, any room or rooms for the keeping of schools therein. Any expenditure made or liability incurred, in pursuance of this section, shall be a charge upon the district. $51. When trustees are required or authorized by law, or May raise by a vote of their district, to incur any expense for such dis- sum by tax. trict, and when any expenses incurred by them are made, by express provision of law, a charge upon such district, they may raise the amount thereof by tax in the same manner as if the definite sum to be raised had been voted by a district meeting. rooms for school. any legal house may instruction. S52. The trustees, or any one of them, if not forbidden by School another, may freely permit the school-house, when not in use be used for for the district school, to be used by persons assembling therein for the purpose of giving and receiving instruction in any branch of education or learning, or in the science or practice of music. keep bound books. $53. They shall procure two bound blank books for the Trustees to district, and, when necessary, others in their place. In one of blank them, at or before each annual district meeting, they shall enter at large, and sign a statement of all moveable property belonging to the district, and their accounts of all moneys received and drawn for or paid by them, and they shall deliver this book to their successors. In the other, the teachers shall enter the names of the pupils attending school, their ages, the names of the persons who send them, and the number of days each pupil attends; and also the facts and the dates of each inspection of the school by the school commissioner or other official visitor, and any other facts, and in such form as the superintendent of public instruction shall require; and each teacher shall, by his oath or affirmation, verify his entries in such cer book, and the entries shall constitute the school lists from which the rate bills shall be apportioned and the average Teacher must verify To notify money supervisor. daily attendance shall be determined; and such oath or affirmation may be taken by the district clerk, but without charge. Until the teacher shall have so made and verified such entries, the trustees shall not draw on the supervisor for any portion of his wages. $54. If any portion of the moneys apportioned to the diswithheld by trict shall not be paid, by the supervisor, upon the due requirement of the trustees, they shall forthwith notify the treasurer of the county, and the superintendent of public instruction, of the fact. To render an account eys received and paid, etc. S55. The trustees shall, once in each year, render to the of all mon- district, at its annual district meeting, a just, full and true account in writing, under their hands, of all moneys received by them respectively for the use of the district, and of the manner in which the same shall have been expended, and showing to which of them an unexpended balance, or any part thereof, is chargeable; and of all drafts or orders made by them upon the supervisor, collector, or other custodian of moneys of the district, and a full statement of all suits and proceedings brought by or against them, and of every special matter touching the condition of the district. Out-going trustee to $56. An outgoing trustee shall forthwith pay, to his sucpay balance cessor or any other trustee of the district in office, any such unexpended balance, or part of such balance, remaining in his hands. to successor. Penalty for refusal or neglect to render account. Forfaits his office, etc. Trustee to Bue any for $57. Every trustee who shall refuse or neglect to render such account shall forfeit twenty-five dollars. Every trustee who shall neglect or refuse to pay over any balance so found in his hands, shall forfeit twenty-five dollars. These penalties are for the benefit of the schools of the district, and shall be sued for by the supervisor of the town in which the school-house or school-house longest owned or held by the district is. S 58. By a willful neglect or refusal to render such account, a trustee also forfeits any unexpired term of his office, and becomes liable to the trustees for any district moneys in his hands. $ 59. The trustees in office shall sue for and recover any mer trustee. district moneys in the hands of any former trustee, or of his personal representatives, and apply them to the use of the district. To report annually to commissioner. Items of annual report. $ 60. The trustees of each school-district shall, between the first and fifteenth days of October, in every year, make and direct to the school commissioner a report in writing, dated on the first day of October of the year in which it is made, and shall sign and certify it, and deliver it to the clerk of the town in which the school-house of the district is situate; and every such report shall specify : 1. The whole time any school has been kept in their district during the year ending on the day previous to the date of such report, and distinguishing what portion of the time such school has been kept by qualified teachers, and the whole number of days, includingholidays, in which the school was taught by qualified teachers. 2. The amount of their drafts upon the supervisor for the payment of teachers' wages during such year, and the amount of their drafts upon him for the purchase of books and school apparatus during such year, and the manner in which such moneys have been expended. 3. The number of children taught in the district during such year, by qualified teachers, and the sum of the days' attendance of all such children upon the school. 4. The number of children residing in the district on the last day of September previous to the making of such report, between the ages of five and twenty-one, and the names of the parents or other persons with whom such children did respectively reside, and the number of children residing with each. 5. The amount of money paid for teachers' wages, in addition to the public money paid therefor, the amount of taxes levied in said district for purchasing school-house sites, for building, hiring, purchasing, repairing and insuring schoolhouses, for fuel, for supplying deficiencies in rate bills, for district libraries, or for any other purpose allowed by law, and such other information in relation to the schools and the districts as the superintendent of public instruction may from time to time require. included in report. S61. The annual reports of trustees of school-districts, of Children children residing in their district, shall include all over five trustees and under twenty-one years of age, who shall, at the date of such report, actually be in the district, composing a part of the family of their parents or guardians or employers, if such parents, guardians or employers reside at the time in such district, although such residence be temporary; but such report shall not include children belonging to the family of any person who shall be an inhabitant of any other district in this state in which such children may by law be included in the reports of its trustees; nor any children who are supported at a county poor-house or an orphan asylum; nor any Indian children residing on reservations where schools provided by law for their education are taught. district each com $62. Where a school-district lies in two or more counties, Joint its trustees shall make such an annual report for each part of to report to it lying in a different county, and file each in the office of the missioner. clerk of the town in which the part of the district to which it specially relates lies; and such reports shall be in the form and contain all such special matters as the superintendent of public instruction shall from time to time prescribe. Separate $ 63. The trustee of every separate neighborhood shall, neighbor every year, within the times aforesaid, in like manner make port of its trustee. and penalty for. his annual report to the school commissioner, and file it in the False report, $ 64. Every trustee of å school-district or separate neigh- Assessment of taxes by trustees. Tax list, how made out. SEVENTH ARTICLE. Of the assessment of district taxes, and the collection of such $65. Within thirty days after a tax shall have been voted $ 66. In making out a tax list, the trustees of a school-district shall apportion the amount on all taxable inhabitants of the district and corporations holding property therein, according to the valuation of the taxable property which shall be owned or possessed by them at the time of making out such list within such district, or partly within such district and partly in an adjoining district, where the same is a single undivided parcel, upon which the occupant resides within the district where the tax is levied, and upon all unoccupied 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 dis trict. But when it shall be ascertained that the amount assessable upon any lot, tract or parcel not occupied by any inhabitant would not amount to fifty cents, the trustees, in their discretion, may omit such lot, tract or parcel from the tax list. how ascer $67. The valuations of taxable property shall be ascer- Valuation, tained, so far as possible, from the last assessment roll of the tained." town, after revision by the assessors; and no person shall be entitled to any reduction in the valuation of such property as so ascertained, unless he shall give notice of his claim to such reduction to the trustees of the district before the tax list shall be made out. valuation. $68. Where such reduction shall be duly claimed, and Reduction of where the valuation of taxable property cannot be ascertained from the last assessment roll of the town, the trustees shall 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. districts several S69. Where a district embraces parts of more than one Taxes in town, the supervisors of the towns so in part embraced, upon joint in application of the trustees of such district, or of those persons towns. liable to pay taxes upon real property therein, shall proceed to inquire and determine whether the valuation of real property upon the several assessment rolls of said towns are substan tially just, as compared with each other, so far as such district is concerned, and, if determined 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 proportions of any tax thereafter to be raised, according to the determination of said supervisors, until new assessment rolls of the towns shall be perfected and filed, upon like application, 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 where two supervisors shall be unable to agree, they shall summon a supervisor from some adjoining town, who shall unite in such inquiry and determination. working $ 70. Any person working land, under a contract for a share Person of the produce of such land, shall be deemed the possessor, so land on far as to render him liable to taxation therefor in the district where such land is situate. shares. agent. S71. Every person owning or holding any real property or ny his within any school-district, who shall improve and occupy the same by his agent or servant, shall, in respect to the liability of such property to taxation, be considered a taxable inhabitant of such district, in the same manner as if he actually resided therein. |