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Title a ^e resignation suaii g[ve notice thereof to the clerk, or to one of the trustees of the school district, to which the officer resigning shall belong, cierk to re- <e 81. It shall be the duty of the clerk of each school
cord, Ac j. *1 . .
1. To record the proceedings of his district in a book to be provided for that purpose by the district, and to enter therein true copies of all reports made by the trustees of his district, to the town superintendent, not^e of 2* ^° £*ve n°tice °f *ne time and place for special district special meetings, when the same shall be called by the trustees of the meeting*. ^^0^ t0 eac]j inhabitant of such district liable to pay taxes, at least five days before such meeting shall be held, in the manner prescribed in the fifty-fifth section of this act: notfcJof 3" ^° a^x a no^ce m writing of the time and place for any adjourned adjourned district meeting, when the same shall be adjourned meetings. £QJ1 ft ]onger (.jme than one month, in at least four of the most
public places of such district, at least five days before the time appointed for such adjourned meeting: Annual 4. To give the like notice of every annual district meeting: Toke'el'and 5- To keep and preserve all records, books and papers; cord8r&cre' belonging to his office, and to deliver the same to his successor in office; and in case of his neglect or refusal so to do, he shall be subject to a fine of not exceeding fifty dollars.
6 H., 647; 3 D., 526.
Of the duty of trustees of school districts.
§ 82. It shall be the duty of the trustees of every school
district, and they shall have power, Trustees to i. To call special meetings of the inhabitants of such dismoetfigs?1 tricts liable to pay taxes, whenever they shall deem it necessary
annuai'and 2' ^° ^*ve n0^^ce °^ special, annual and adjourned meetings aa>!frned in the manner prescribed in the last preceding section, if there meetings. ^ no cjer]j 0f the district, or he be absent or incapable of acting:
To make 3. To make out a tax list of every district tax, voted by any fists. such meeting, containing the names of all the taxable inhabitants residing in the district at the time of making out the list, and the amount of tax payable by each inhabitant, set opposite to his name:
To annex 4. To annex to such tax list a warrant, directed to the warrant, collector of the district, for the collection of the smns in such list mentioned:
ToDurchase 5. To purchase or lease a site for the district school house, Bites for 38 designated by a meeting of the district, and to build, hire or purchase, keep in repair, and furnish such school house with necessary fuel and appendag&s, out of the funds collected and paid to them for such purposes: Custody of 6. To have the custody and safe-keeping of the district Louw'and school-house:
7. To contract with and employ all teachers in the districts: cmp"y
10 B., 290. teacher.
8. To pay the wages of such teachers when qualified, by J"J^n giving them orders on the town superintendents for the public wages, money belonging to their districts, so far as such moneys shall be suflicient for that purpose; and to collect the residue
of such wages, from all persons liable therefor:
o. To divide the public moneys received by them, whenever J^'J14" authorized by a vote of their district, into not exceeding two moneys, portions for each year; to assign and apply one of such portions to each term during which a school shall be kept in such district, for the payment of the teacher's wages during such term; and to collect the residue of such wages, not paid by the proportion of public money allotted for that purpose, from the person liable therefor, as above provided:
10. To exempt from the payment of the wages of teachers, To exempt either in part or wholly, such indigent persons within the persona, district as they shall think proper, in any one quarter or term, and the same shall be a charge upon such district:
n. To certify such exemptions and deliver the certificate Tocertiiy thereof to the clerk of the district, to be kept on file in his emption. ofllce:
12. To ascertain by examination of the school lists kept by To«amine such teachers, the number of days for which each person not 8 00
so exempted shall be liable to pay for instruction, and the amount payable by each person:
13. To make out a rate bill containing the name of each J^TM*8 person so liable, and the amount for which he is liable; and Sni TM e to annex thereto a warrant for the collection thereof:
14. To deliver such rate bill, with the warrant annexed, after To deliver the same shall have been made out and signed by them to the wim warcollector of the district, who shall execute the same in like TMctor?co1" manner with other warrants directed by such trustees to such collector for the collection of district taxes, and the collector
to whom any such rate bill and warrant shall be delivered for
JLaws of 1S49, ch. 382; 2 D., 232; 4 H., 109; 7 W., 89; 8 Cow., 184; 1
Sec. 83 repealed by Laws of 1849, ch. 382.
% 84. Where by reason of the inability to collect any tax Provision or rate bill, there shall be a deficiency in the amount raised, deaden^, the inhabitants of the district hi district meeting shall direct the raising of a sufficient sum to supply such deficiency by tax, or the same shall be collected by rate bill, as the case may require.
Tax to bo apportioned on taxable
Persons liable to taxation.
In cases whei e an agent im
Tenants at will or for three years.
PrnTisIon in cases where land Is Dot occupied and improved by owner or agent.
Of the assessment and collection of school district taxes.
<§ 85. In making out a tax list, the trustees of school dis- , tricts shall apportion the same on all the taxable inhabitants of the district or corporations holding property therein, according to the valuations 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 such district and partly in an adjoining district, and upon all 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 comity purposes, and shall be situated within three miles of the site of the school-house in such district. But when it shall be ascertained that the proportion of any tax upon any lot, tract or parcel not occupied by any inhabitant would not amount to fifty cents, the trustees in their discretion may omit such lot, tract or parcel, from the tax list.
4 D., 125; 8 W., 518; 28 B., 54; 13 J. R., 444.
§ 8G. Any person working land under a contract for a share of the produce of such land, shall be deemed the possessor, so far as to render him liable to taxation therefor, in the district where such land is situate.
§ 87. Every person owning or holding any real property within any school district, who shall improve and occupy the same by his agent or servant, shall, in respect to the liability of such property to taxation, be considered a taxable inhabitant of such district, in the same manner as if he actually resided therein.
8 Wt, 518.
§ 88. Where any district tax for the purpose of purchasing a site for a school-house, or for purchasing, or building, keeping in repair, or furnishing such school-house with necessary fuel and appendages, shall be lawfully assessed and paid by any person, on account of any real property, whereof he is only tenant at will, or for tliree years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such tenant.
§ 89. When any real estate within a district, so liable to taxation, shall not be occupied and improved by the owner, his servant or agent, and shall not be possessed by any tenant, the trustees of any district at the time of making out any tax list by which any tax shall be imposed thereon, shall make and insert in such tax list a statement and description of every such lot, piece or parcel of land so owned by non-residents therein, in the same manner as required by law from town assessors in making out the assessment rolls of their towns; and if any such lot is known to belong to an incorporated company liable to taxation in such district, the name of such company shall be specified, and the value of such lot or piece of land shall be set down opposite to such description, which value shall be the same that was affixed to such lot or piece ART' of land in the last assessment roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessment roll to the whole tract, of which such lot or piece shall be a part.
7 W., 89; 1 D., 214.
§ 90. If any tax on the real estate of a non-resident men- J^0.^*1"", tioned in the tax list delivered to the collector shall be unpaid noTM««*-0 at the time he is required by law to return his warrant, he remaining shall deliver to the trustees of such district an account of the unPaid' taxes so remaining due, containing a description of the lots and pieces of and upon which any taxes were imposed as the same were stated in his tax hst, together with the amount of the tax assessed on each, and upon making oath before any justice of the peace, or judge of any court of record, that the taxes mentioned in such account remain unpaid, and that after diligent efforts he has been mi able to collect the same, he shall be credited by said trustees with the amount thereof.
g 91. Whenever the trustees of any school district shall ^oti<* receive such an account of unpaid taxes from any collector, be sent to they shall compare the same with the original tax list, and if Sourer, found to be a true transcript, they shall add to such account a certificate to the effect that they have compared the same with the original tax list and found it to be correct, and shall immediately transmit such account, with the affidavit of the collector, and their certificate, to the treasurer of the county.
% 92. Out of any moneys in the county treasury, raised for Amount to contingent expenses, the county treasurer shall pay to the treasurer^ trustees of the school district in which such taxes were imposed, the amount thereof so returned as unpaid.
S 93. Such account, affidavit and certificate, shall be laid, supervisors by the county treasurer, before the board of supervisors of the cauee county, who shall cause the amount of such unpaid taxes, bTM°ewed° with seven per cent of the amount in addition thereto, to be f"aed}' levied upon the lands of non-residents on which the same were imposed, and if imposed upon the lands of any incorporated company, then upon such company, in the same manner that the contingent charges of the county are directed to be levied and collected, and when collected the same shall be returned to the county treasury to reimburse the amount so advanced, with the expense of collection.
§ 94. Any person whose lands are included in any such owner may account may pay the tax assessed thereon to the county game before treasurer, at any time before the board of supervisors shall levicd' have directed the same to be levied.
§ 95. The same proceedings in all respects shall be had for £1r°c^dbe the collection of the amount so directed to be raised by the «ad in° board of supervisors as are provided by law in relation to each' county taxes; and upon a similar account as in the case of ftmountBTITUC 1 county taxes of the arrears thereof uncollected, being transmitted by the county treasurer to the comptroller, the same shall be paid on his warrant to the treasurer of the county advancing the same; and the amount so assumed by the f state shall be collected for its benefit, in the manner pre^
scribed by law in respect to the arrears of county taxes upon lands of non-residents; or if any part of the amount so assumed consisted of a tax upon any incorporated company, the same proceedings may also be had for the collection thereof as provided by law, in respect to the county taxes assessed upon such company, venation g 96. The valuations of taxable property shall be ascerpropertj. tained so far as possible, from the last assessment roll of the town; and no person shall be entitled to any reduction in the valuation of such property, as so ascertained unless he shall give notice of his claim to such reduction, to the trustees of the district, before the tax list shall be made out.
12 J. R., 412; 7 W., 89; 1 D., 214.
proT)»!on g 97. In every case where such reduction shall be duly reduction Is claimed, and in every case where the valuation of taxable claimed, property cannot be ascertained, from the last assessment roll of the town, the trustees shall ascertain the true value of the property to be taxed, from the best evidence in their power, giving notice to the persons interested, and proceeding in the same manner as the town assessors are required by law to proceed, in the valuations of taxable property.
1 D., 21-1.
Exemption g 98. Every taxable inhabitant of a district, who shall have caseYfor1 been, within four years, set off from any other district without houleux ms consent, and shall, within that period have actually paid in such other district, under a lawful assessment therein, a district tax for building a school-house, shall be exempted by the trustees of the district where he shall reside, from the payment of any tax for building a school house therein. District tax g 99. Every district tax shall be assessed, and the tax list r^TMee'(tbl thereof be made out by the trustees, and a proper warrant auichcd to attached thereto, within thirty days after the district meeting warrant. m wuich the tax shall have been voted.
Laws of 1849, ch. 382; 22 B.. 400; 20 B., 165; 4 H., Ill; 2 D., 160, 232; 17 W., 437; 10 B., 290.
Tax Mat and g 100. It shall be the duty of the said trustees after the w5e?to be expiration of the said thirty days, to deliver the said tax list collector110 au(l warrant to the collector of the district and such collector is hereby authorized and directed, upon receiving his warrant: for two successive weeks, to receive such taxes as may be voluntarily paid to him, and in case the whole amount shall not be paid in, the collector shall proceed forthwith to collect the same. He shall receive for his services, on all sums paid in as aforesaid, one per cent, and upon all sums collected by him after the expiration of the time mentioned, five per cent;