TITLE 2. Clerk to record, &c. To give notice of special meetings. meetings. the resignation shall give notice thereof to the clerk, or to one of the trustees of the school district, to which the officer resigning shall belong. $81. It shall be the duty of the clerk of each school district, 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. 2. To give notice of the time and place for special district meetings, when the same shall be called by the trustees of the district, to each 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: To give 3. To affix a notice in writing of the time and place for any notice of adjourned adjourned district meeting, when the same shall be adjourned for a longer time 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 meeting. To keep and cords, &c. 4. To give the like notice of every annual district meeting: 5. To keep and preserve all records, books and papers; preserve re- 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. Trustees to 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, 1. To call special meetings of the inhabitants of such discall special tricts liable to pay taxes, whenever they shall deem it necessary and proper: meetings. Special, annual and 2. To give notice of special, annual and adjourned meetings adjourned in the manner prescribed in the last preceding section, if there be no clerk of the district, or he be absent or incapable of acting: meetings. To make out tax lists. To annex list to warrant. To purchase or lease sites for school houses. Custody of school house and 3. To make out a tax list of every district tax, voted by any 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: 4. To annex to such tax list a warrant, directed to the collector of the district, for the collection of the sums in such list mentioned: 5. To purchase or lease a site for the district school house, as 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 appendages, out of the funds collected and paid to them for such purposes: 6. To have the custody and safe-keeping of the district school-house: 7. To contract with and employ all teachers in the districts: 10 B., 290. ART. 5. employ teacher. teachers 8. To pay the wages of such teachers when qualified, by To pay giving them orders on the town superintendents for the public wages. money belonging to their districts, so far as such moneys shall be sufficient for that purpose; and to collect the residue of such wages, from all persons liable therefor: public 9. To divide the public moneys received by them, whenever To divide 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: indigent 10. To exempt from the payment of the wages of teachers, To exempt either in part or wholly, such indigent persons within the persons. district as they shall think proper, in any one quarter or term, and the same shall be a charge upon such district: such ex 11. To certify such exemptions and deliver the certificate To certify thereof to the clerk of the district, to be kept on file in his emption. office : school lists. 12. To ascertain by examination of the school lists kept by To examine such teachers, the number of days for which each person not so exempted shall be liable to pay for instruction, and the amount payable by each person: out rate 13. To make out a rate bill containing the name of each To make person so liable, and the amount for which he is liable; and bille." to annex thereto a warrant for the collection thereof: such bill lector. 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 with warcollector of the district, who shall execute the same in like rant to colmanner 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 collection shall possess the same power, be entitled to the same fees, and subject to the same restrictions and liabilities, with their bail and sureties as by this title is provided in proceedings to collect school district taxes. Laws of 1849, ch. 382; D., 232; 4 H., 109; 7 W., 89; 8 Cow., 184; 1 207; Sec. 83 repealed by Laws of 1849, ch. 382. in case of $84. Where by reason of the inability to collect any tax Provision or rate bill, there shall be a deficiency in the amount raised, deficiency. the inhabitants of the district in 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. TITLE 2. Tax to be ed taxable inhabitants. Of the assessment and collection of school district taxes. $85. In making out a tax list, the trustees of school disapportion- 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 county 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. Persons liable to taxation. In cases where an agent improves land. Tenants at will or Provision in cases 4 D., 125; 8 W., 518; 28 B., 54; 13 J. R., 444. S86. 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 W., 518. $88. Where any district tax for the purpose of purchasing three years, 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 three 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 where land 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 is not occupied and im proved by owner or agent. value shall be the same that was affixed to such lot or piece 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. ART. b. in cases of dent taxes $ 90. If any tax on the real estate of a non-resident men- Provision tioned in the tax list delivered to the collector shall be unpaid non-resiat 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 list, 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 unable to collect the same, he shall be credited by said trustees with the amount thereof. thereof to County treasurer. $91. Whenever the trustees of any school district shall Notice 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 t 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. be paid by may cause amount to lected. $93. Such account, affidavit and certificate, shall be laid, Supervisors by the county treasurer, before the board of supervisors of the said county, who shall cause the amount of such unpaid taxes, be levied with seven per cent of the amount in addition thereto, to be and collevied 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. pay the S94. Any person whose lands are included in any such Owner may account may pay the tax assessed thereon to the county same before treasurer, at any time before the board of supervisors shall levied. have directed the same to be levied. ings to be $95. The same proceedings in all respects shall be had for Proceedthe collection of the amount so directed to be raised by the had in board of supervisors as are provided by law in relation to such county taxes; and upon a similar account as in the case of amounts. collecting TITLE 2. 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 state shall be collected for its benefit, in the manner prescribed 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. Valuation of taxable property. Provision in case claimed. S96. The valuations of taxable property shall be ascertained 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. $97. In every case where such reduction shall be duly reduction is claimed, and in every case where the valuation of taxable 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. Exemption in certain cases for school house tax. District tax when to be assessed and list attached to warrant. Tax list and warrant collector 1 D., 214. $ 98. Every taxable inhabitant of a district, who shall have been, within four years, set off from any other district without his 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. $99. Every district tax shall be assessed, and the tax list thereof be made out by the trustees, and a proper warrant attached thereto, within thirty days after the district meeting in which the tax shall have been voted. Laws of 1849, ch. 382; 22 B., 400; 20 B., 165; 4 H., 111; 2 D., 160, 232; 17 W., 437; 10 B., 290. S 100. It shall be the duty of the said trustees after the when to be expiration of the said thirty days, to deliver the said tax list delivered to and 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; |