(12) To have the school property insured (vii, 47.7).

(13) To alter, repeal and modify their proceedings as needed (193).

(14) To vote taxes for:

(a) A book to record the proceedings (194); (b) To replace moneys lost or embezzled by district officers, and to pay expenses of law suits (195); (c) For teachers' wages; (d) To pay judgments against the district (745-747, 752, 754-756); (e) To enter into contract with any adjoining union school to instruct the children of the district, and to provide for the conveyance of the children to such school (xv. 14; 264:1896). See page 49.

NOTE 1.-A district so paying for instruction will be entitled to one district quota. See page 10.

NOTE 2.-When the court shall certify that school officers have acted in good faith and where the matter might have been appealed to the superintendent, no costs in actions at law shall be allowed to plaintiff (xv. 3). When school officers have been instructed by the district to bring or defend an action, their costs and reasonable expenses shall be a district charge (xv. 4). When they have brought or defended such action without vote of the district, they may be reimbursed by a majority vote at a district meeting (xv. 5). Should the district refuse, they may appeal to the county judge (xv. 6).

NOTE 3.-In all propositions to spend or raise money, the vote shall be by ballot, or by taking the ayes and noes (vii. 14).

Duties. He is (1) to record district proceedings; (2) give notice of special meetings; (3) post notices of adjourned meetings; (4) give notice of annual meeting; (5) notify persons elected to district offices; (6) notify trustees of resignations; (7) keep all records and transfer them to his successor, or in dissolved

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districts (8) to the town clerk; (9) attend and record meetings of trustees; (10) call special meetings when the office of trustee is vacant; (11) hold the records open for inspection (vii. 34; 508–511).

(510).

NOTE.-The law does not permit the clerk to receive pay for his services

Notices of election.-Shall notify in writing any person elected to any district office of such an election, when the person is not present at the meeting. Unless a written refusal to serve is filed with the clerk within 5 days thereafter, such person shall be deemed to have accepted the office (vii. 27, 34. 5).

Penalties.-If the clerk fails to deliver the records to his successor, or if in a dissolved district he fails on order of the commissioner to deliver them to the town clerk, he forfeits $50 (vii. 13, 34).

DISTRICT COLLECTOR

Bond required.-Vacates his office by not executing a bond, and the trustees may supply the vacancy (vii. 28). If the trustees approve the bond, they shall endorse their approval thereon, and furthermore deliver the bond to the town clerk, who shall file the same in his office, charging the district a fee of 25 cents (vii. 80, 88; 511–514).

NOTE. He cannot legally enforce the collection of any tax unless he has executed a bond to the trustees, and renders himself liable for trespass to attempt to collect by levy and sale (Letter, Sup't Rice, Nov. 13, 1865).

It is not sufficient to say that no loss has happened to the district in the past for want of a bond; the inhabitants are entitled to one as security in the future (511).

Vacancy.-A refusal to serve as collector creates a vacancy in the office, which the trustees may fill by appointment (Sup't Rice, Letter, April 10, 1854).

NOTE.-A verbal appointment of a collector by the trustee is invalid; the appointment must be written and filed with the district clerk, (Supreme Court-1876.)

Delivery of warrant.-A warrant for the collection of a tax voted by the district shall not be delivered to the collector till the 31st day after the tax was voted; a warrant for any other tax may be delivered when it is completed (vii. 78, 79).

Renewal of warrant.-The collector's warrant may be renewed but once without the written consent of the supervisor to a renewal endorsed thereon (vii. 83; 744).

Posting notices.-On the receipt of a warrant, the collector shall post notices in at least three public places of the district, one of which shall be on the outside of the front door of the schoolhouse, that he has received such warrant, and that taxes may be voluntarily paid him during the next two weeks. He shall also give notice personally or by mail at least 10 days before the expiration of the two weeks, to the ticket-agent at the nearest railroad station of any railroad assessed, and to non-resident tax-payers where the amount of tax exceeds one dollar (vii. 81).

Compensation. He shall receive 1 per cent on all sums paid within two weeks of posting the said notice, and 5 per cent on sums thereafter collected,

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In case of levy and sale, he shall be entitled to travelling, fees at the rate of 10 cents a mile (vii. 81).

Enforcement of tax levy.-At the expiration of a collector's warrant, if the uncollected sums be payable by any person not residing in the district at the time of making out the tax list, or who shall not reside therein at the expiration of such warrant, or if the property assessed be real estate belonging to an incorporated company, and no goods or chattles can be found whereon to levy the tax, the trustees may sue for and recover the same in their name of office (vii. 85).

May sell personal property, but not real estate.-Is under no circumstances authorized to sell real estate; but he can keep levying on personal property till enough to satisfy the tax is secured. (Sup't Rice— Letter April 23, 1866.)

NOTE 1.-No property is exempt from levy and sale under a tax-list and warrant, except certain military equipments. (Code of 1868; p. 191.)

NOTE 2.-The collector may levy upon any goods or chattels lawfully in the possession of the person liable for the tax, although such person be not the owner. (Code of 1868; p. 191. Supreme Court-1835.)

Money held in trust. He shall keep in his possession all moneys received or collected by him, and pay them out upon orders from the trustees; and he shall report in writing at the annual meeting of all his collections and disbursements, and pay over to his successor, when he gives bail, the moneys belonging to the district. He shall also report to the supervisor on or before the first Tuesday in

March of each year the amount of school moneys in his hands (vii. 86).

He must make good to the district any moneys lost by lack of proper effort to collect (vii. 87).

Unpaid taxes.-If at the expiration of a tax-warrant, any tax of real estate, or taxes upon non-resident stockholders in banks organized under the laws of congress, shall remain unpaid, the collector shall deliver to the trustees an account of the taxes remaining due, with a description of the lands upon the tax-list, with the amount of the tax thereon, and upon making oath before any officer authorized to administer oaths that, after diligent efforts, he has been unable to collect the same, he shall be credited by the trustees with the amount thereof (vii. 72).

NOTE.-The trustees, upon sending the account, affidavit, and their certificate that such account is correct, to the county treasurer, shall be paid the amount of the returned taxes from the county treasury (vii. 73, 74).

TREASURER

An optional office.-Any district may by a majority vote elect a treasurer, as custodian and disbursing officer of all school moneys. He must be a qualified voter and taxable inhabitant of the district (vii. 14.5, 35; iii. 4. 1).

TRUSTEES

Number.-A district having three trustees may at any annual meeting decide by resolution to have but one; no election of a trustee shall be held in such