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S 10. Section nineteen of title seven is hereby amended so as to read as follows:

Ante, vol. 6, p. 329. Tax may be $ 19. Whenever the majority of all the inhabitants of any by

school district entitled to vote, to be ascertained by taking and recording the ages 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 schooldistrict 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 paybeyond Ave ment or collection of the last installment shall not be extended years.

beyond five years from the time such vote was taken; and no vote 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.

S 11. Section twenty-eight of title seven is hereby amended so as to read as follows:

$ 28. It sball be the duty of the district clerk, and of the cers of their neighborhood clerk, or of any person who shall act as clerk election.

at any district or neighborhood meeting, when any officer shall be elected, forthwith to give the person elected notice thereof in writing; and such person shall be deemed to have accepted the office, unless within five days after the service of

such notice, he shall file his written refusal of it with the Presence at clerk. The presence of any such person at the meeting which

elects him to office shall be deemed a sufficient notice to him notice. of his election.

Ante, vol. 6, p. 332. $ 12. Section forty-two of title seven is hereby amended so as to read as follows:

§ 42. No part of the school moneys apportioned to a district be paid to can be applied or permitted to be applied to the payment of the qualified teachers wages of an unqualified teacher; nor can his wages, or any only. part of them, be collected by a district tax.

Ante, vol. 6, p. 334. $ 13. Section forty-nine of title seven is hereby amended as follows:

Subdivision five is hereby amended so as to read as follows: To par 5. To purchase or lease a site for the district school house ease sites, or school houses, as designated by a meeting of the district,

and to build, hire or purchase such school house as may be so designated, and to keep in repair and furnish such school

Clerk to

meeting

School moneys to

chase or

etc.

the district.

house with necessary fuel and appendages, and to pay the expense thereof by tax, but such expense shall not exceed fifty dollars in any one year, unless authorized by the district or by law.

Subdivisions ten and eleven are hereby amended so as to read as follows:

10. To pay toward the wages of such teachers as are quali- 1o pay fied, the public moneys apportioned to the district and legally wages. applicable thereto, by giving them orders on the supervisor therefor, and to collect, as herein provided, the residue of such wages by district tax.

11. To divide such public moneys apportioned to the dis- To divide trict, whenever authorized by a vote of their district, into money two or more portions for each year; to assign and apply one ordered by of such portions to each term during which a.school shall be kept in such district, for the payment of teachers' wages dnring such term; and to collect the residue of such wages not paid by the proportion of public money allotted for that purpose, by district tax as herein provided.

Subdivisions twelve, thirteen, fourteen, fifteen, sixteen and seventeen are hereby stricken out and repealed, and subdivisions eighteen and nineteen are numbered twelve and thirteen respectively, and another subdivision is hereby added, as follows:

14. After having paid toward the wages of such teachers to collect as are qualified, the public moneys of the district legally teachers applicable thereto, by giving them orders on the supervisor wages by therefor, to collect the residue of such wages by a district tax, or, if the same shall bave been already collected, to give such teacher an order on the district collector for the balance of his or her wages still remaining unpaid.

Ante, vol. 6, p. 335. S 14. Section fifty of title seven is hereby amended so as to read as follows:

Ante, vol. 6, p. 337. 50. The trustees may expend, in necessary and proper Trustees repairs of each school house under their charge, a sum pot $20 a year

. exceeding twenty dollars in any one year. They may also for repairs. expend a sum not exceeding fifty dollars in the erection of Maye

expend $50 necessary outbuildings, where the district is wholly unprovided farmeces with such buildings. They may also make any repairs, and buildings. abate any nuisances, pursuant to the direction of the school commissioner as hereinbefore provided; and provide fuel, nuisances. pails, brooms, and other implements necessary to keep the school house or houses clean, and make them reasonably Provide comfortable for use, and not provided for by a vote of the district; and may also provide for building fires and cleaping Building the school room, by arrangement with the teacher or otherwise. They shall provide the bound blank books for the entering of provide their accounts, and the keeping of the school lists, the records

Abate

fuel, etc.

fires.

books for

records.

names, attendance, etc.

records of of the district, and the proceedings of district and trustee

.

meetings. Whenever it shall be necessary, for the due May hire

accommodation of the children of the district, they may bire, Femporary temporarily, any room or rooms for the keeping of schools school. therein. Any expenditure made or liability incurred, in pur

suance of this section, shall be a charge upon the district.

$ 15. Section fifty-three of title seven is hereby amended

so as to read as follows: Trustees to § 53. They shall procure two bound blank books for the procure and district, and when necessary, others in their place. In one for district of them, at or before each annual district meeting, they shall

enter at large, and sign a statement of all movable property belonging to the district, and their accounts of all moneys received or drawn for or paid by them, and they shall deliver

this book to their successors. In the other, the teachers shall Teacher to record 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 Teacher as the superintendent of public instruction shall require; and his record, each teacher shall, by his oath or affirmation, verify his entries

in such book, and the entries shall constitute the school lists from which the average 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.

Ante, vol. 6, p. 337. S 16. Section sixty of title seven is hereby amended so as to read as follows:

$ 60. The trustees of each school district shall, between

the first and second Tuesdays of October in each year, make report to

and direct to the school commissioners a report in writing, before dated on the first day of October of the year in which it is Tuesday of made, and shall sign and certify it, and deliver it to the clerk

of the town in wbich the school house of the district is situ

ated ; and every such report shall certify Items of 1. The whole time any school has been kept in their disreport. trict 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, including holidays, in which the school was

taught by qualified teachers. Ibid. 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 wbich such moneys have been expended.

Trustees to make annual

commissioners

October.

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3. The number of children taught in the district school or Ibid. schools during such year by qualified teachers, and the sum of the days' attendance of all such children upon the school.

4. The pumber of children residing in the district on the Ibid. 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 respectively reside, and the number of children residing with each.

5. The amount of money paid for teachers' wages, in addi- Ibid. tion 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 school houses, for fuel, for district libraries, or for any other purpose allowed by law, and such other information in relation to the schools and the district as the superintendent of public instruction may from time to time require.

Ante, vol. 6, p. 338. $ 17. Section sixty-six of title seven, as amended by section twelve of chapter six hundred and forty-seven of the laws of eighteen hundred and sixty-five, is hereby amended so as to read as follows:

Ante, vol. 6, p. 340. $ 66. In making out a tax list, the trustees of school dis- Tax list, tricts shall apportion the same on all taxable inhabitants of bow mado the district, and upon corporations and persons 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 within an adjoining district, 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 upon the amount of rents reserved in any leases in fee, or for one or more lives, or for a term of years exceeding twentyone years, and chargeable upon lands within such district, which rents shall be assessed to the person or persons entitled to receive the same as personal estate, which it is hereby declared to be, for the purposes of taxation for school purposes, at a principal sum, the interest of wbich, at the legal rate per annum, shall produce a sum equal to such annual rents; and in case such rents are payable in any other thing except money, the value of such annual rents in money shall be ascertained by the trustee or trustees, and the same shall be assessed in manner aforesaid. But when it shall be ascertained that the proportion of any tax upon any lot, tract or parcel not occupied by any inhabitant, or upon rents reserved, would not amount to fifty cents, the trustees in their discretion may omit such lot, tract or parcel, or reserved rents, from the tax list. Banks or banking associations, organized National under the laws of congress or of this state, shall be taxed by banking

how

associa assessing the individual stockholders for the amount of stock tions, how taxed. owned or possessed by them ; but such assessment shall be

made only in the district where the bank is located. And it

is bereby made the duty of the president or cashier of any President or cashier such banking association, or of the person temporarily perof stock. forming the duties of either of them, to furnish to the trustee holders.

or trustees, or board of education of the school district in which the bank of such association is located, whenever the same shall be called for, for the purpose of making out a tax list for the collection of a district tax, a list of all persons and bodies corporate, owning or holding stock in said bank,

which list shall also show the amount of stock owned or held Penalty for by each such person or body corporate. A refusal to comply refusal.

with the requirements of this section by the officers of any such banking association herein named shall be punished by a fine of not less than fifty nor more than two hundred dollars for each and every refusal, to be sued for by the supervisor of the town in which the bank of such association is located, in his name of office; which penalty, when collected, shall be

for the benefit of the school district in which such bank is Individual located. Individual bankers shall be assessed in accordance bankers,

with the provisions of section two of chapter seven hundred assessed.

and sixty-one of the laws of eighteen hundred and sixty-six.

S 18. Section eighty-one of title seven is hereby amended

so as to read as follows: Warrant, $81. The warrant for the collection of a district tax shall its form and effect. be under the hands of the trustees, or a majority of them,

with or without their seals; and it shall have the like force and effect as a warrant issued by a board of supervisors to a collector of taxes in the town; and the collector to whom it may be delivered for collection shall be thereby authorized and required to collect from every person in such tax list named, the sum set opposite to his name, or the amount due from any person or persons specified therein, in the same manner that collectors are authorized to collect town and county charges.

Ante, vol. 6, p. 343. $ 19. Section eighty-two of title seven is hereby amended

so as to read as follows: When to be $ 82. A warrant for the collection of a tax voted by the delivered to collector. district shall not be delivered to the collector until the thirty

first day after the tax was voted. A warrant for the collection of any tax not so voted may be delivered to the collector whenever the same is completed.

Ante, vol. 6, p. 343. $ 20. Section eighty-five of title seren is hereby amended so as to read as follows:

Ante, vol. 6, p. 344. May be executed in any

$ 85. Any collector to whom any tax list and warrant may other town, be delivered for collection, may execute the same in any other

etc.

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