creditor may have a privilege or hypothec, and of which the seizure and sale may be ordered by such judgment. 40 V., c. 22, s. 14 § 4.

tion.

2152. In the event of there being no real or personal pro- Case of alias perty belonging to the school corporation to be seized and writ of execu sold, or in the event of any such property being insufficient to satisfy the judgment, on the production of the return of the sheriff to the court to that effect, or after the homologation of the judgment of distribution establishing its insufficiency, an alias writ of execution may be issued against the said school corporation in default addressed to the sheriff and enjoining Duty of

him:

1. To levy from the school corporation the whole or the sum remaining due, as the case may be, of the debt, with interest and costs, including those of the judgment and the subsequent costs incurred, by apportioning the sum required on all the rateable real property, in the school municipality, liable for the judgment, in proportion to its value;

2. To collect the tax imposed by him; and to make a return to the court of the amount levied and of his proceedings as soon as the amount of the debt, interest and costs has been collected, or from time to time as the court may order. 40 V., e. 22, s. 14 § 5.

sheriff.

of sheriff.

2153. The sheriff shall, on payment of the usual fees, pro- Proceedings cure a copy of the valuation roll in force from the secretaryreasurer of the local municipality in which the school municipality is situated, and on the refusal or neglect of the secretary-treasurer to furnish such copy, the sheriff is authorized to take possession of the valuation roll and to make a copy or to cause one to be made.

If the sheriff cannot obtain the valuation roll, or if none Roll made by exist, the sheriff proceeds to make a valuation of the tax- sheriff. able property himself. 40 V., c. 22, s. 14 § 6.

costs.

2154. The fees and costs of the sheriff on the execution of Fees and the writ of execution shall be fixed by an order of the court or of a judge thereof; and such fees and costs, with all lawful disbursements, are added to the amount to be levied. V., c. 22, s. 14 § 7.

40

ment and

2155. The sheriff shall proceed to apportion the sum to be Apportionlevied on all the rateable real property in the school muni- special roll to cipality in proportion to its value by the copy of the valuation be made by roll in force, or by the valuation made by himself as the case sheriff. may be; and he shall make a special collection roll of such apportionment. 40 V., c. 22, s. 14 § 8.

2156. The sheriff shall publish such special collection roll Roll to be in the manner required by articles 2136 and 2137, and on published.

thereof.

Complaints the day fixed for such purpose, he shall hear and decide all and hearing complaints made either in writing or verbally by the rate-payers, and shall make, in accordance with the said articles, such amendments to the special collection roll as he may deem right.

Oppositions.

Sale of lands by sheriff.

When land is

Such special tax shall become payable at the sheriff's office at the expiration of the delay of thirty days. 40 V., c. 22, s. 14 § 9.

2157. After the expiration of twenty days from the said delay of thirty days, the sheriff shall collect the amount entered on the special collection roll. 40 V., c. 22, s. 14, § 10.

2158. The sheriff shall make a demand of payment of the uncollected special rates, by causing a special notice to be served upon the rate-payers in default, with a statement of the sums due by them respectively, in the manner provided by the third paragraph of article 2137. 40 V., c. 22, s. 14 § 11.

2159. If, after the fifteen days next following the service of such special notice, the sums due and specified therein have not been paid, with the costs incurred thereby, the sheriff shall issue a warrant of distress to a bailiff, who shall execute the same in the manner prescribed by the fourth and following paragraphs of article 2137; but the bailiff shall pay the proceeds of the sale made by him to the sheriff instead of to the secretary-treasurer. 40 V., c. 22, s. 14 § 12.

2160. Any rate-payer, and any person having a right of property in or a privilege over the moveables and effects seized, may make an opposition to the seizure or sale or to the payment of the proceeds thereof, for the causes, in the manner and to the ends mentioned in article 2138. 40 V., c. 22, s. 14 § 12.

2161. The sheriff shall collect the unpaid taxes of the resident rate-payers from whom it has been impossible to collect by distress on their goods and chattels and those of nonresident ratepayers by the sale and adjudication made by him of their lands for the amounts for which such lands are respectively liable, on the first Monday of March in any year, in the manner and according to the rules laid down for the sale of real estate for arrears of municipal taxes and with the same effect, after having himself given or caused to be made or given the publications and notices required to be made or given by the secretary-treasurer of the county council. 40 V., c. 22, s. 14 § 13.

2162. If any land advertised to be sold by the sheriff is to be sold for advertised to be sold on the same day by the secretarymunicipal taxes also. treasurer of the county, the latter cannot sell the land, but must forthwith transmit to the sheriff a statement of his claim.

and costs, which the sheriff shall levy with the special tax, and shall hand over to the secretary-treasurer.

c. 22, s. 15.

40 V.,

2163. The redemption of lands sold by the sheriff shall be Redemption effected with him; and, in default of such redemption, he shall of lands, give the deed of sale. 40 V., c. 22, s. 16.

deed of sale.

sioner or

2164. The sheriff must transmit a copy of his special Transmission collection roll, showing thereon what amounts have been to commiscollected, to the school commissioners or trustees, after having trustees of levied the whole amount set forth in the alias writ of execu- copy of collection roll. tion, with interest and costs.

If any surplus remain in the hands of the sheriff it shall Surplus. also belong to the school corporation and must be paid over by him to it. 40 V., c. 22, s. 16.

2165. All arrears shall belong to the school corporation, and Arrears. may be recovered in the same manner as ordinary taxes. 40 V., c. 22, s. 16.

2166. The sheriff may obtain from the court any order Orders of calculated to facilitate and ensure the execution of the writ. court. 40 V., c. 22, s. 17.

2167. The sheriff shall be entitled, with respect to the spe- Sheriff's fees. cial notices to rate-payers, to such fees and disbursements as may be fixed by an order of the court or of a judge thereof, and with respect to the sale and adjudication of lands, to the same fees and disbursements as the secretary-treasurer of the county. 40 V., c. 22, s. 18.

school

2168. If judgment be rendered for a debt due for the If debt be for building of a school-house for which a portion only of the house, for school municipality is liable, the judgment, the writ of execu- portion of tion and the alias writ of execution shall mention such fact. municipality. The tax in such case shall be imposed only upon the Tax in such real property situated in that part of the school municipality which is liable under the judgment. 40 V., c. 22, s. 19.

case.

2169. If the school corporation against which any judg- Seizure of ment has been rendered, ordering the payment of any sum of other property belong money, hold any real estate, other than school-houses, which is ing to cornot affected by privilege or hypothec in favor of the judgment poration. creditor, such property may, with the authorization of the Authoriza superintendent, be seized and sold in the ordinary manner tion represcribed in the Code of Civil Procedure.

quired.

The moveable effects of the school corporation in the pos- Seizure in session of a third party and debts due to it may also be attached and sold in the same manner. 40 V., c. 22, s. 20.

hands of third persons

voluntary

stituted for

rates.

$9.- Voluntary Contributions.

In what cases 2170 When, in any school municipality, the valuation of contributions property has been duly made, and the school tax based may be sub- upon the said valuation has been imposed before the first of September in any year, for the then following school year, the persons so taxed, or any other of the inhabitants of such school municipality or school district, may, in the said month of September, pay, as a voluntary contribution into the hands of the secretary-treasurer, the sum required for the school year then commenced, to equal the amount of public moneys granted to such municipality out of the school fund, for the said school year. C. S. L. C., c. 15, s. 87 § 1; 51-52 V., c. 36, s. 80.

Attestation of payment thereof.

How such

2171. The payment of such voluntary contribution shall be attested on oath before a justice of the peace, by the secretarytreasurer and by the chairman or some other of the school commissioners or trustees of the said municipality, and such attestation shall be transmitted to the superintendent before the tenth day of November. C. S. L. C., c. 15, s. 87 § 2; 51-52 V., c. 36, s. 80.

2172. The secretary-treasurer shall not receive the amount contributions of the said voluntary contribution by portions or otherwise shall be paid. than in one and the same payment.

Duties of secretarytreasurer respecting

amount received. Proviso.

How common school fund shall be

Deposit of such sums.

He shall hold the said amount in lieu of the fund which would have been raised by taxation for the school year so commenced, and the said tax shall thereupon be inoperative for that year in such school municipality or district; but the monthly school fees, and any tax imposed for the erection of school-houses, shall be levied by the school municipality or district, when they have not been voluntarily paid. C. S. L. C., c. 15, s. 87 § 3.

SECTION VIII.

COMMON SCHOOL FUND.

§ 1.—Distribution and Application of Common School Fund. 2173. The sums constituting the common school fund of the Province may be paid to the superintendent in two semiappropriated. annual payments, under two accountable warrants to the Provincial Treasurer to be issued by the Lieutenant-Governor. The superintendent shall deposit the said sums in such bank as the Lieutenant-Governor in Council may direct, and shall apportion the same according to law among the municipalities; he shall pay to the school commissioners and trustees the respective shares belonging to the municipalities they represent, by cheques drawn upon such bank and made payable to their order, and shall account according to law for such moneys. C. S. L. C., c. 15, s. 88.

2174. The superintendent shall pay their respective shares Share of to the several boards of school commissioners and trustees in school money to be paid two semi-annual payments. half yearly. The school commissioners and trustees may direct the pay- Contingenment, out of the general or local school fund in their hands, of cies. such contingent expenses as are not specially provided for by this title. C. S. L. C., c. 15, s. 89.

2175. To entitle any school to its share of the general or What is relocal school fund, it shall be requisite and sufficient :

1. That it has been under the management of school commissioners or trustees in the manner directed by this title; 2. That it has been in actual operation during at least eight months:

3. That it has been attended, saving always article 2176, by at least fifteen children (periods of epidemic or contagious diseases excepted);

4. That reports have been made to the school commissioners or trustees, by the teacher, and by at least two of the commissioners or trustees;

5. That a public examination of the school has taken place; 6. That a report signed by the majority of the school commissioners or trustees, and by the secretary-treasurer, has been transmitted to the superintendent, every six months, the first before the fifteenth day of January and the second before the fifteenth day of July, in each year;

7. That a sum equal to the grant made by the Legislature for the municipality has been raised as herein provided, saving article 2178, respecting poor municipalities;

8. That teachers with diplomas have been employed therein; 9. That the teachers have been paid every six months; 10. That only those books authorized by the Roman Catholic or Protestant Committee of the Council of Public Instruction have been used;

11. That the regulations of the Council of Public Instruction or of the Roman Catholic or Protestant Committee, as the case may be, and the instructions of the superintendent have been observed. C. S. L. C., c. 15, ss. 21 § 3, 90, 97, 110 § 10; 40 V., c. 22, ss. 26 and 27; 43-44 V., c. 16, s. 11; 51-52 V.,

36, s. 86.

c.

quisite to entitle a school

to a share of

the school fund.

tain cases.

2176. If, however, the school commissioners or trustees Payment of have endeavored in good faith to carry out the law in a muni- grants in cercipality, a share of the school funds may be allowed for each school where there are at least fifteen children of school age in the district, although the school has not been attended by that number throughout the school year. C. S. L. C., c. 15, s. 91.