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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 way be $ 19. Whenever the majority of all the inhabitants of any raised by

school district entitled to vote, to be ascertained by taking and recording the ayes and noes of such inbabitants 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 ive ment or collection of the last installment shall not be extended

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.

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

§ 28. It shall be the duty of the district clerk, and of the notify offi. cers of their neighborhood clerk, or of any person who shall act as clerk

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 sball 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 of his election.

Ante, vol. 6, p. 332. S 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

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:

5. To purchase or lease a site for the district school house Lease 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


sufficient notice,

School moneys to


To purchase or


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 aud eleren are hereby amended so as to read as follows:

10. To pay toward the wages of such teachers as are quali- To 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 trages 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 artered by of such portions to each term during which a school shall be the district. kept in such district, for the payment of teachers' wages during 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 serenteen 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 enes by therefor, to collect the residue of such wages by a district tax, or, if the same shall have 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 not $20 a year exceeding twenty dollars in any one year. They may also espend a sum not exceeding fifty dollars in the erection of

expend $50 necessary outbuildings, where the district is wholly unprovided for neces: 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

fuel, etc. comfortable for use, and not provided for by a vote of the district; and may also provide for building fires and cleaning Building the school room, by arrangement with the teacher or otherwise. Wres. They shall provide the bound blank books for the entering of provide their accounts, and the keeping of the school lists, the records

for repairs.


books for


temporary school

Trustees to


Teacher to record names,



recomls or 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 hire, rooms for 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.

$ 15. Section fifty-three of title seven is hereby amended so as to read as follows:

§ 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 enter the names of the pupils attending school, their ages,

the names of the persons who send them, and the number of attendance,

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 hitste cerdly 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. $ 16. Section sixty of title seven is hereby amended so as to read as follows:

5 60. The trustees of each school district shall, between the first and second Tuesdays of October in each year, make and direct to the school commissioners a report in writing,

dated on the first day of October of the year in which it is Inesday of 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 situated ; and every such report sball certify

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, 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 which such money's have been expended.

Trustees to make annual report to commissioners before


Items of annual report.


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 number 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, biring, 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 bats made 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 snch district aud 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 pon 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 which, 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 inbabitant, 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

associa. tions, how taxed.

to yive list of stockholdere.

how assessed.

assessing the individual stockholders for the amount of stock owned or possessed by them ; but such assessment shall be made only in the district where the bank is located. And it

is hereby made the duty of the president or cashier of any P-esident or cashier such banking association, or of the person temporarily per

forming the duties of either of them, to furnish to the trustee 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

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

with the provisions of section two of chapter seven hundred and sixty-one of the laws of eighteen hundred and sixty-six.

$ 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

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 warránt 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:

§ 82. A warrant for the collection of a tax voted by the district shall not be delivered to the collector until the thirtyfirst 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 exe $ 85. Any collector to whom any tax list and warrant may ther towni

, be delivered for collection, may execute the same in any other

its forin and etrect.

When to be delivered to collector.

Culted in any

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