to the same duties, and the apportionment and distribution of State school money shall be made to it, as if an academic department had been established in such school.

Expenses of Representatives of Boards of Education to Attend Educational Meetings is Not a Proper Public Charge.- In July, 1899, the clerk and two members of the board of education of the city of Syracuse attended the annual meeting of the National Educational Association at Los Angeles, Cal. These representatives attended under direction from the board of education. Their legitimate expenses in attending this meeting were audited by the board of education. An action was brought by a taxpayer of the city of Syracuse to restrain the board of education from paying these expenses. The Supreme Court held that such expenses were not a proper public charge. An appeal was taken from the action of the court to the Appellate Division. This court for the fourth department affirmed the action of the Supreme Court. There is no doubt but that the ruling of the court in this matter applies to the powers of each board of education in the State. (52 App. Div. 579.)

Issue Certificate of Indebtedness. When taxes have been levied by a district, but not collected, the board of education of a district may borrow money to an amount not to exceed the amount of such uncollected taxes for the purposes of meeting the expenses of the current fiscal year. This money may be borrowed by issuing certificates of indebtedness which must be signed by the president and clerk of the board. Such certificates must be payable within the current fiscal year or within nine months thereafter. They shall bear a rate of interest not to exceed six per cent.

Night Schools.- A board of education may establish night schools free to all residents of the district. A person over twenty-one years of age is therefore entitled to attend a night school when one has been established, without the payment of tuition. They may also prescribe courses of study therein. Under the provisions of chapter 409 of the Laws of 1918 night schools must be established and maintained for at least seventyfive nights during the school year in each district where twenty or more minors between the ages of sixteen and twenty-one years are required to attend school or where twenty or more persons over the age of sixteen years make application therefor.

Kindergartens.- A board of education may establish kindergartens which shall be free to all resident children of the district between the ages of four and six years.

Medical Inspection.- The board of education of each union free-school district is required to employ, at a compensation to be agreed upon by the parties, a competent physician to make inspections of pupils attending the public schools in such district.

Such board may also employ one or more school nurses, who must be registered trained nurses and authorized to practice as such. The expense of such medical inspection is a charge upon the district. The chapter on medical inspection treats this subject fully.

REVIEW QUESTIONS

How are rules for the government of a board of education adopted? What regulations may a board adopt for schools? Explain the relation of a teacher to such regulations.

Who is the proper authority to adopt courses of study for union free schools? Who determines how pupils shall be graded, classified and promoted? In what subject are boards of education required by special provision of law to provide for instruction? What authority has a board of education in determining the text-books to be used in their school? When may a board provide text-books for pupils?

When may a board purchase a site? Erect buildings? Repair buildings? Purchase furniture or apparatus? Hire school-rooms and furnish them? What is the duty of a board in relation to insuring property? How may premiums for such insurance be raised? Who is the custodian of the property owned by a union free-school district? What does such property include? Is such property subject to taxation?

When may a board sell real property of the district? How is title to such property transferred? What disposition must be made of the money thus realized? When may a board exchange real estate? What power has a board relative to holding property in trust?

What general control of schools under its jurisdiction has a board of education? By what authority is the control of a board limited? Who determines the conditions under which non-resident pupils are admitted? What is the law relative to tuition of such pupils in cases where their parents or guardians are taxed for school purposes? When may separate schools for colored children be employed? May colored children be excluded from a public school? By whom are teachers employed? What prohibition is there relative to the teachers that a board may employ? What is the law relative to the contract between teachers and board? What should such contract express? For what causes may a board remove a teacher? What power has a board of education to fill a vacancy on such board? What power has a board to remove any of its members? What is the duty of a board in providing water-closets and in keeping them in proper condition? What in relation to outside stairways? What general powers of trustees of commonschool districts are conferred upon boards of education? What powers of trustees of academies?

When may a board of education appoint a superintendent of schools? How is the population of such district determined? By whom are the duties of such superintendent prescribed? How may he be removed from office? What amount is such district entitled to receive from the State for employing such superintendent?

What records are boards required to keep? Who may inspect such records? State fully what is required of boards relative to publishing receipts and disbursements. What estimates are boards required to present to annual meetings? What action should be taken upon such estimate at a district meeting? What estimates may be reduced? What estimates cannot be reduced? What estimates may be increased? If a district meeting should refuse to vote a tax for teachers' salaries, what action may a board take? What in case of contingent expenses? How may disputes relative to contingent expenses be settled? When should a board of education present an estimate to the corporate authorities of a city or village? For what should such estimate be made? What is the duty of such corporate authorities when such estimate is properly presented to them? What is the duty of such corporate authorities when the district has voted an expenditure for sites or buildings?

What meetings must boards of education hold? How often? Must these meetings be public? What are executive meetings? What provision should a board make for visitation of schools?

Who holds the school funds in a union free-school district whose boundaries coincide with those of an incorporated village or a city? How must the funds of such district be kept? What additional security must such treasurer give? How are the funds of such district disbursed? Who holds the funds of a union free-school district whose boundaries do not coincide with those of an incorporated village or a city? How are such funds disbursed?

What supervision has the Commissioner of Education over union freeschools? Over boards of education? What reports are boards of education required to make? When? To whom? Where should each report be filed? What information should it contain?

When may an academy be adopted as the academic department of a union free school? State fully what steps should be taken in proceedings of this kind. When may a board lease an academy and its site? What is the rule in relation to the payment of expenses of members of boards of education while attending educational conventions? Explain the authority of a board of education to issue certificates of indebtedness. Who may establish night schools? Who is eligible to attend? Who possesses the power to establish kindergartens? What is the power and duty of the board with respect to the employment of a medical inspector? School nurse? When may a board of education authorize the medical inspection of children in attendance upon schools?

CHAPTER XIV

ASSESSMENT AND COLLECTION OF DISTRICT TAXES

[Article 15]

Assessment of Taxes by Trustees. It is the duty of the trustees to assess upon the taxable property of the district all taxes voted by a district meeting for the current school year and to make out a tax-list immediately therefor. A tax voted for the ensuing school year should be assessed and the tax-list therefor issued within thirty days after August first following. The courts of the State have held, however, that the law in this respect is only directory and that trustees may issue a tax-list and warrant after the expiration of thirty days from the date the tax was voted.

In assessing a tax voted by the district, trustees may also assess at the same time a tax which they are authorized to assess without a vote of the district and may include two or more taxes in one tax-list.

A tax-list is not complete until it has passed from the trustees to the officer whose duty it is to collect it, and any time before its completion it may be altered and amended by the trustees.

Chapter 502, Laws of 1902, provides that any town in St. Lawrence county may adopt a uniform system of taxation for school purposes at a biennial town meeting. The details of the law may be found by consulting the session laws of 1902.

Chapter 518, Laws of 1918, provides that in Suffolk county taxes for school purposes shall be extended upon the town tax roll. By reference to this statute the detailed plan for the assessment, levy and collection of school taxes in said county will be found.

Heading on Tax-List.- The law directs that trustees shall prefix to each tax-list a heading showing the purpose for which the different items of the tax are raised. Any tax-list not containing this heading will upon appeal be set aside by the Commissioner of Education. The details of each item need not be set forth. If an item is for repairs, it is sufficient to state, “For repairs on schoolhouse, $25.00," and it is not necessary to give each item included in such repairs.

Form of Tax-List.— In making out a tax-list trustees should rule the necessary columns to give the information required in

the form recommended by the State Tax Commissioners to town collectors. The following form is recommended:

1. The first column should contain the names of all the persons and corporations liable to taxation in the district.

2. The second column should show the number of acres of land to be taxed to each person or corporation, and should contain a description of the property taxed.

3. The third column should give the assessed valuation of such land.

4. The fourth column should give the full value of all the taxable personal property of each of the persons or corporations named in the first column.

5. Value of special franchise.

6. Valuation of taxable rents reserved.

7. The total tax assessed against each individual or corpora

tion.

Trustees cannot place upon a tax-list the uncollected taxes of some former tax-list. They cannot increase the assessment upon the property included in a tax-list to make up a loss caused by a failure to assess property upon a former list. If property is omitted from a tax-list and the mistake is not discovered until the taxes are collected and the warrant is returned, it is too late to remedy the mistake.

Apportionment of Taxes Upon Real Estate.- Trustees must apportion district taxes upon all real estate within the boundaries of the district, except that which is exempt by law from taxation. Such property must be assessed to the person or corporation owning or possessing it at the time the tax-list is made out.

Real Estate Lying in One Body but in Two or More Districts.- Lands lying in one body but located in two or more school districts, and occupied by the same person either as owner or as agent for the same principal or tenant under the same land