of supervisors should thereupon assess the amount of such unpaid taxes, with seven per cent of such sum in addition thereto, upon the very same property upon which the board of education originally assessed the tax. If such taxes are then paid, a return should be made to the county treasurer. If these taxes should not be paid, the county treasurer should render an account thereof to the State Comptroller, and that officer should sell the land on which such taxes are assessed as the law directs.

Any person against whom such unpaid taxes stand may voluntarily pay such tax, with five per cent in addition thereto, to the county treasurer, any time before the board of supervisors have directed that such tax be levied.

Payment of Such Unpaid Taxes by County. The county treasurer upon receiving the required papers to be filed with him, should pay to the collector of the district in which such taxes were levied the amount of such unpaid taxes from the contingent fund or money raised for the purpose of paying such taxes. If there is no contingent or other fund available for this purpose at the time of levying such unpaid taxes, the board of supervisors shall pay to the district the amount of such taxes which has been relevied.

Collector's Receipt. The tax law requires a school district collector to give a written or printed receipt to each person paying a tax. This receipt must show the date of payment, name of person, description of property, amount of tax, date of delivery of assessment roll. The trustee must supply the collector with a book of receipts in form approved by the State Tax Commissioners. In issuing such receipt the collector must fill in the blank stubs the essential facts called for in the receipt.

REVIEW QUESTIONS

Who is charged with the duty of making out a district tax-list in a union free-school district? When should a tax-list for a tax voted by such district be made out? What have the courts ruled on this question? What taxes may a board include in one tax-list? When is a tax-list complete? When may a tax-list be altered? Explain the nature of the heading which should be prefixed to a tax-list. Into how many columns should a paper on which a tax-list is made be ruled? State the information which should be given in each column. Have boards the power to include in a tax-list the uncollected taxes of a former tax-list? Have they the power to assess upon property a tax to meet a loss caused by a failure to assess property on a former tax-list? When can the omission of a board to assess property be corrected?

Upon what real estate must boards assess district taxes? To whom should such property be assessed? What is the law relative to asessing real estate lying in one body but in two or more districts? What are the four questions to be determined in these cases? How must such lands be assessed when they do not comply with these provisions? What is non-resident land? How should such land be assessed? State fully how it should be placed upon the tax-list? How should it be described? Can a collector legally sell the personal property of the owner of non-resident land for a tax on such land? When a non-resident owns real estate in a school district and when he improves such property himself or causes it to be improved by an agent, what is his liability for taxes? When such property is occupied by tenants or subtenants, to whom should it be assesed? What property owned by a bank cr banking association may be taxed? May bank stock be taxed? Explain how a bank pays its school taxes.

What personal property should be assessed by boards for district taxes? How is the valuation of property ascertained by boards? State ten classes of property exempt from taxation for school purposes. Have boards the power to reduce the valuation of property? What must a person do who desires the valuation of his property reduced? What is the duty of boards when such claim is filed? If a board at any time changes the valuation of property, what should such board do? What notice of completion of tax-list must be given? When the valuation of property is reduced who are interested parties? What is the duty of boards in relation to real property of the district not found on the town assessment-roll? What is their duty in relation to property that has increased in value since the last town assesssmentroll was revised? What is their duty in relation to personal property not on the town assessment-roll? What notice should be given in any of these three cases when property is assessed by a board?

Who determines whether the property of a district located in two or more towns is equitably assessed? When are supervisors required to act in this capacity? If such supervisors agree that such property is not equitably assessed, what is their duty? What should be done if they are unable to agree? Explain how the apportionment of values is made in the case of certain corporations. When is a tenant liable for taxes on land? In cases of doubt, to whom should such land be assessed? Who is liable to taxation for real property which is in the possession of a person under a contract of purchase? Under what conditions and for what taxes may a tenant require his landlord to refund the amount of taxes paid by such tenant? Under what conditions is a taxable inhabitant of a district exempt from taxation for building a schoolhouse?

What is a board's warrant? How is it issued? What authority does it give a collector? When may a warrant for a tax voted by the district be legally delivered to the collector? When may a warrant for a tax which boards are authorized to levy without a vote of the district be delivered to the collector? What general notice of a warant for taxes should a collector give? Where should such notices be posted? What special notice should be given to a railroad company or a canal or pipe-line company? How should such notice be given? How would a failure to give such notice affect

the collector? What special notice should be given to non-residents? What notice should be given to the county treasurer? Explain the two ways in which a railroad company may pay its tax. How should such notice be given? May a warrant be renewed? By whom? In what manner? May a warant be renewed more than once? In what manner?

When may a tax-list be amended or corrected? By whom? What should the application for this purpose show? May boards sue for a tax? When? For what causes may a board sue a collector's bond? What should a board do with a tax-list and warant returned by a collector?

To whom should a collector make a return of unpaid taxes? When should such return be made? How should it be made? What effect does such return have upon the liability of the collector? Upon receiving such return, what action should a board take? What should the county treasurer do to place the matter properly before the board of supervisors? What action should be taken by the board of supervisors? If these taxes are then paid what should be done with the amount paid? If these taxes are not paid, what action should be taken by the county treasurer? What should the comptroller then do? How may this amount be collected? When may it be voluntarily paid? From what fund should the county treasurer pay such tax? To whom? If there is no such fund how is such tax paid?

CHAPTER XV

SCHOOL BUILDINGS, SITES AND BONDS

[Article 16]

SITES

Designation of Site.- A site for a schoolhouse can be designated at a special meeting of the district. A special meeting must be duly called for that purpose. A written resolution in which the proposed site is described by metes and bounds must be adopted by a majority vote of the qualified voters present and voting. The vote upon such resolution must be by taking and recording ayes and noes or by ballot. A record of such vote must be made.

A district, at a special meeting, may designate two or more sites with the approval of the district superintendent having jurisdiction. The notice of such special meeting must state the proposed number of sites that will be voted upon.

Improvement of Site. The voters at a school district meeting may vote to improve the site or sites of such district or they may vote to enlarge such site or sites.

Tax for Site. The voters of a school district may vote a tax to purchase, lease, and improve the sites of such district. This tax must be levied and assessed in the same manner as taxes for other school purposes.

Change of Site.- The legal voters of a district may by a majority vote at a special meeting called for that purpose, adopt a written resolution designating a new site and describing it by metes and bounds. The vote on such resolution must be by ballot or by taking and recording the ayes and noes.

Acquisition of Sites.- Where the owners of land will not consent to the sale of such lands for sites for school buildings, such lands may be acquired without their consent under the provisions of the Condemnation Law.

The following property cannot be taken by this method without the consent of the owners:

I. A homestead occupied as such by the owner. Except such portion thereof as may appear to the Court to be unnecessary for the reasonable use and enjoyment thereof.

2. A garden, orchard, or any part thereof, not within a city which has existed for a period of one year prior to the beginning of the condemnation proceedings.

3. A yard or inclosure, or any part thereof, necessary to the use or enjoyment of buildings.

4. Fixtures or erections for the purposes of trade or manufacture which have existed for a period of one year prior to the beginning of the condemnation proceedings.

Sale of Former Site. Whenever the site of a schoolhouse is changed as provided above, the legal voters of the district at a special or an annual meeting duly convened may, by a majority vote, direct the sale of the former site and the buildings thereon at such price and terms as they deem proper.

Transfer of Title.- The trustees or a majority of them, when so directed by a district meeting, may execute a deed transferring the interest and title of the district to such estate, and such deed is valid and binding.

Bond and Mortgage or Other Security.— Whenever a district meeting directs that credit may be given to the purchaser of such property for any portion of the amount paid therefor, the trustees have authority to take in their corporate name security by bond and mortgage or otherwise, as they shall deem best. The trustees hold such security as a corporation and should account therefor to their successors in office and to the district in the same manner as they are now required by law to account for moneys received by them. Trustees in their official capacity may sue for and recover the moneys due and unpaid upon any security so taken by them or their predecessors.

Disposition of Proceeds. The proceeds derived from the sale of such property must be applied on the expense of procuring a new site, of removing or erecting thereon a schoolhouse, and of improving and furnishing the site, the schoolhouse, and their appendages, so far as may be necessary. If a surplus should remain, it should be devoted to the purchase of school apparatus