The Common School System of the State of New York

This historic book may have numerous typos and missing text. Purchasers can usually download a free scanned copy of the original book (without typos) from the publisher. Not indexed. Not illustrated. 1851 edition. Excerpt: ...as a stay of all proceedings in any way relating to or consequent upon the act complained of. Still the assessment, when made out, must have reference to the property of the district, as it existed at the expiration of the month. In the second case, the trustees should make out their tax list within the month, although they may not be able finally to complete it. They should, however, within the first ten days after the meeting at which the lax is voied, make out their assessment; so that if a reduction is claimed, or an original valuation is found to be necessary, they can give the twenty days' notice required by law, and complete their list by the expiration of the month. Errors in tax lists and rate-bills have often been discovered after they were made out. If discovered within a month from the time the tax was voted, and nothing has been collected, the trustees may recall them, correct the error, and redeliver them to the collector. But after the expiration of the month, and after an' tax had been, in whole or in part collected, they did not, previously to the act of 1839, (modified by the act of 1843, ) possess the power of correction. In consequence they were exposed to prosecutions for slight and accidental errors which might have been easily corrected by parties who did not choose to take the mure convenient and summary mode of appealing to the Superintendent. This is now effectually remedied by 13 of the act referred to, (No. 133, ) by which trustees may, with the approbation and consent of the state superintendent, correct and amend errors in making out any tax list or rate-bill which may be discovered prior to the expenditure of the amount therein directed to be raised, and may refund to any person any sum improperly...