TITLE 2.

District clerk.

New dis

trict.

Clerk to record, &c.

To give notice of special meetings.

6 Hill, 647.

tice of ad

journed meetings.

*S 122. At the annual meeting on the second Tuesday of October next, there shall be chosen in each district, a district clerk, a librarian and a collector, who shall hold their offices respectively till the next annual meeting, and until their successors shall have been chosen or appointed. [Same ch., § 5.]

*

S123. The terms of all officers elected at the first meeting for the organization of any new district shall expire on the second Tuesday of October thereafter, when successors shall be chosen in the manner and for the terms prescribed in the sixth section of this act. [Same ch., § 8.]

S 124. [Sec. 81] It shall be the duty of the clerk of each school district;

1. To record the proceedings of his district in a book to be provided for that purpose by the district, and to enter therein true copies of all reports made by the trustees of his district to the [school commissioner]:

2. To give notice of the time and place for special district meetings, when the same shall be called by the trustees of the district, to each inhabitant of such district liable to pay taxes, at least five days before such meeting shall be held, in the manner prescribed in the fifty-fifth section of this act :

To give no- 3. To affix a notice in writing of the time and place for any adjourned district meeting, when the same shall be adjourned for a longer time than one month, in at least four of the most public places of such district, at least five days before the time appointed for such adjourned meeting:

Annual meeting.

6 Hill, 647;

4. To give the like notice of every annual district meeting:

5. To keep and preserve all records, books and papers belonging 3 Denio, 526. to his office, and to deliver the same to his successor in office; and Preservere in case of his neglect or refusal so to do, he shall be subject to a cords, &c. fine of not exceeding fifty dollars.

To keep and

trict clerk.

*

Duty of dis- S 125. It shall be the duty of the district clerk or of the person who by reason of the absence or disability of said clerk shall act as clerk of any district meeting, held on the second Tuesday of October next, or of any year thereafter, when any school district officer shall be elected, immediately to give notice in writing to every person so elected to any office of his election, and that the person so notified shall be deemed to have accepted such office unless within ten days after the service of such notice he shall file with the district clerk a written refusal to serve as such officer. [1858, ch. 151, § 9.]

*

Of the duty of trustees of school districts.

$126. [Sec. 82.] It shall be the duty of the trustees of every school district, and they shall have power,

Trustees to 1. To call special meetings of the inhabitants of such districts call special liable to pay taxes, whenever they shall deem it necessary and

meeting.

Special,

annual and

proper:

2. To give notice of special, annual and adjourned meetings in adjourned the manner prescribed in the last preceding section, if there be no meetings. clerk of the district, or he be absent or incapable of acting: 3 Denio, 526. 3. To make out a tax list of every district tax voted by any

To make

such meeting, containing the names of all the taxable inhabitants ART. 6. residing in the district at the time of making out the list, and out tax lists the amount of tax payable by each inhabitant, set opposite to his

name:

2 Denio, 232;

4 do. 126;

do. 297.

list to war

4. To annex to such tax list a warrant, directed to the collector To annex of the district, for the collection of the sums in such list men- an rant. tioned:

chase or

for school

5. To purchase or lease a site for the district school-house, as To purdesignated by a meeting of the district, and to build, hire or pur- lease sites chase, keep in repair and furnish such school-house with necessary houses. fuel and appendages, out of the funds collected and paid to them 4 Denio, for such purposes:

297.

6. To have the custody and safe-keeping of the district school- Custody of house :

schoolhouse and employ

teacher.

7

Denio, 125;

7. To contract with and employ all teachers in the districts: 8. To pay the wages of such teachers when qualified by giving end, them orders on the [supervisors] on the public money belonging to 169; 2 their districts, so far as such moneys shall be sufficient for that 10 Barb., purpose, and to collect the residue of such wages from all per- wages of sons liable therefor. [As amended 1849, ch. 382, § 12.]

290.

teachers, how paid.

moneys.

9. To divide the public moneys received by them, whenever To divide authorized by a vote of their district, into not exceeding two por- public tions for each year; to assign and apply one of such portions to each term during which a school shall be kept in such district, for the payment of the teacher's wages during such term, and to collect the residue of such wages not paid by the proportion of public money allotted for that purpose, from the person liable therefor, as above provided:

indigent

10. To exempt from the payment of the wages of teachers, either To exempt in part or wholly, such indigent persons within the district as they persons. shall think proper, in any one quarter or term, and the same shall 13 Barb., be a charge upon such district:

111.

such ex

11. To certify such exemptions and deliver the certificate there- To certify of to the clerk of the district, to be kept on file in his office: emption. 12. To ascertain by examination of the school lists kept by such To examine teachers the number of days for which each person not so exempted shall be liable to pay for instruction, and the amount payable by each person :

school lists.

out rate bills.

13. To make out a rate bill containing the name of each person To make so liable, and the amount for which he is liable, and to annex thereto a warrant for the collection thereof:

10 Wend., 346: 11 do.,

when deliv

lector, &c.

14. To deliver such rate bill, with the warrant annexed, after 92. the same shall have been made out and signed by them, to the Rate bill, collector of the district, who shall execute the same in like man- ered to colner with other warrants directed by such trustees to such collector 4 Denio, for the collection of district taxes, and the collector to whom any 437; 10 Barb., 290. such rate bill and warrant shall be delivered for collection shall possess the same power, be entitled to the same fees, and subjeet to the same restrictions and liabilities with their bail and sureties as by this title is provided in proceedings to collect school district taxes. [As amended 1849, ch. 382, § 6.]

3127. The trustees of any school district may expend in the Repairs of

TITLE 2. repair of the school-house a sum not exceeding ten dollars in any one year, and the same may be levied and collected by a separate tax, or added to any tax authorized to be levied and collected. [1849, ch. 382, § 9.]

schoolhouses.

Provision in case of

13 Barb.,

111.

*$128. [Sec. 84] Where by reason of the inability to collect deficiency. any tax or rate bill, there shall be a deficiency in the amount raised, the inhabitants of the district in district meeting shall direct the raising of a sufficient sum to supply such deficiency by tax, or the same shall be collected by rate bill, as the case may require.

Tax to be apportioned

inhabitants.

4 Denio, 125;

22 Barb.,

400.

* 129. [Sec. 85.] In making out a tax list, the trustees of on taxable school districts shall apportion the same on all taxable inhabitants of the district, corporations holding property therein, and on all banks, banking associations and individual bankers whose place of business is within the district at the time any tax may be voted, 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, and 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 schoolhouse in such district. But when it shall be ascertained that the proportion of any tax 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. [As amended 1858, ch. 290.]

Persons liable to taxation.

In cases where an

proves

*S 130. [Sec. 86.] Any person working land under a contract for a share of the produce of such land, shall be deemed the possessor so far as to render him liable to taxation therefor in the district where such land is situate.

*

S 131. [Sec. 87.] Every person owning or holding any real agent im- property 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.

fand.

8 Wend.,

518.

Tenants at will or for

*S 132. [Sec. 88.] Where any district tax for the purpose of hree years. purchasing a site for a school house, or for purchasing or building, keeping in repair or furnishing such school-house with necessary fuel and appendages, shall be lawfully assessed and paid by any person on account of any real property whereof he is only tenant at will, or for three years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such tenant.

I rovision fn cases

*S 133. [Sec. 89.] When any real estate within a distric where land liable to taxation, shall not be occupied and improved by pied and im- Owner, his servant or agent, and shall not be possessed by proved by tenant, the trustees of any district at the time of making out any

is not occu

owner or

agent.

1 Denio,

214.

tax list by which any tax shall be imposed thereon, shall 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 the rein,

in the same manner as required by law from town assessors in __ART. 6. making out the assessment rolls of their towns; and if any such lot is known to belong to an incorporated company liable to taxation in such district, the name of such company shall be specified, and the value of such lot or piece of land shall be set down opposite to such description, which value shall be the same that was affixed to such lot or piece of land in the last assessment roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessment roll to the whole tract, of which such lot or piece shall be a part.

in case of

dent taxes

unpaid.

*3 134. [Sec. 90.] If any tax on the real estate of a non-resident Provision mentioned in the tax list delivered to the collector shall be unpaid non-resi at the time he is required by law to return his warrant, he shall remaining deliver to the trustees of such district an account of the taxes so remaining due, containing a description of the lots and pieces of land upon which any 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 after diligent efforts he has been unable to collect the same, he shall be credited by said trustees with the amount thereof.

thereof to

county

* 135. [Sec. 91.] Whenever the trustees of any school district Notice shall receive such an account of unpaid taxes from any collector, be sent to they shall compare the same with the original tax list, and if treasurer. found to be a true transcript, they shall add to such account a certificate to the effect that they have compared the same with the original tax list and found it to be correct, and shall immediately transmit such account, with the affidavit of the collector, and their certificate to the treasurer of the county.

be paid by

3 136. [Sec. 92.] Out of any moneys in the county treasury, Amount to raised for contingent expenses, the county treasurer shall pay to treasurer. the trustees of the school district in which such taxes were imposed, the amount thereof so returned as unpaid.

may cause

and collect

3137. [Sec. 93.] Such account, affidavit and certificate shall be Supervisors laid by the county treasurer, before the board of supervisors of the said amount county, who shall cause the amount of such unpaid taxes with to be levied seven per cent of the amount in addition thereto, to be levied ed. upon the lands of non-residents on which the same were imposed, and if imposed upon the lands of any incorporated company, then upon such company, in the same manner that the contingent charges of the county are directed to be levied and collected; and when collected the same shall be returned to the county treasury to reimburse the amount so advanced, with the expense of collection.

pay the

3 138. [Sec. 94.] Any person whose lands are included in any Owner may such account may pay the tax assessed thereon to the county same before treasurer, at any time before the board of supervisors shall have directed the same to be levied.

levied.

ings to be

3139. [Sec. 95.] The same proceedings in all respects shall be Proceedhad for the collection of the amount so directed to be raised by the had in colboard of supervisors as are provided by law in relation to county amounts.

lecting such

TITLE 2 taxes; and upon a similar account as in the case of county taxes of the arrears thereof uncollected, being transmitted by the county treasurer to the comptroller, the same shall be paid on his warrant to the treasurer of the county advancing the same; and the amount so assumed by the state shall be collected for its benefit, in the manner prescribed by law in respect to the arrears of county taxes upon lands of non-residents; or if any part of the amount so assumed consisted of a tax upon any incorporated company, the same proceedings may also be had for the collection thereof as provided by law, in respect to the county taxes assessed upon such

Valuation of taxable

property.

12 J. R., 412; 7

Wend, 89;

1 Denio, 214.

Provision

in case re

claimed.

1 Denio, 214.

company.

$140. [Sec. 96.] The valuations of taxable property shall be ascertained so far as possible, from the last assessment roll of the town; 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.

S 141. [Sec. 97.] In every case where such reduction shall be duction is duly claimed, and in every case where the valuation of taxable property can not 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 valuations of taxable property.

Exemption in certain cases for school

*

$142 [Sec. 98.] Every taxable inhabitant of a district, who shall have been, within four years, set off from any other district house tax. without his consent, and shall within that period have actually paid in such other district, under a lawful assessment therein, a district tax for building a school-house, shall be exempted by the trustees of the district where he shall reside, from the payment of any tax for building a school-house therein.

Tax, when to be as

sessed, &c.

in thirty days.

4 Hill, 111;

2 Denio, 232; do., 160; 17 Barb., 141. Tax list and warrant, when de

livered to collector, &c.

*

S 143. [Sec. 99.] Every district tax shall be assessed, and the tax list therefor be made out by the trustees, and a proper warrant attached thereto, within thirty days after the district meeting in which the tax shall have been voted. [As amended 1849, ch. 382, $ 4.]

*

$144. [Sec. 100.] It shall be the duty of the said trustees after the expiration of the said thirty days, to deliver the said tax list and warrant to the collector of the district, and such collector is hereby authorized and directed, upon receiving his warrant, for two successive weeks to receive such taxes as may be voluntarily paid to him, and in case the whole amount shall not be so paid in, 20 id., 165. the collector shall proceed forthwith to collect the same.

17 Barb.,

141; 18 id.,

327;

If the collector neg

He shall

receive for his services on all sums paid in as aforesaid, one per cent, and upon all sums collected by him after the expiration of the time mentioned, five per cent, and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to traveling fees at the rate of six cents per mile, to be computed from the school-house in such district. [As amended 1849, ch. 382, $ 5.]

S 145. [Sec. 101.] If by the neglect of any collector, any