body and occupied by the same person either as owner or agent for the same principal, or as tenant under the same landlord, though situated partly in two or more school districts, is taxable in that one of them in which the occupant resides. Lands owned by non-residents of the district, and not occupied by an agent, servant, or tenant residing in the district, are assessed as non-resident. The trustees also apportion district

taxes upon all persons residing in the district, and upon all corporations liable to taxation therein for the personal estate owned by them and liable to taxation. They also apportion the same upon non-resident stockholders in banks or banking associations situated in their districts for the amount of stock owned by them therein, and upon individual bankers doing business in their district. The last assessmentroll of the town fixes the valuations

of taxable property. When a district embraces parts of more than one town, the supervisors of such towns, upon receiving written notice from the trustees of such district, or from three or more persons liable to pay taxes upon real estate therein,

meet

as specially prescribed, and determine the relative proportion of taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees thereupon assess accordingly. Should the supervisors be unable to agree, they summon a supervisor from some adjoining town, who unites in such inquiry; and the finding of the majority is the determination of the meeting. Any person working land on shares is deemed the possessor so far as to be liable to taxation therefor. The owner of property occupied by an agent is liable; so a tenant at will, or for three years, or for a less period of time, but he can charge the owner

therefor. Every taxable inhabitant who has been within four years set off from any other district without his consent, and has within that period actually paid in such other district, under a lawful assessment therein, a district tax for building a schoolhouse, is "exempted by the trustees of the district where he resides from the payment of any tax for building a schoolhouse therein. Taxes on non-resident lands, or nonresident stockholders in banking associations organised under the laws of Congress, and which remain unpaid, are, after certain prescribed proceedings, paid by the county treasurer, and by the supervisors the amount so paid, &c., is levied upon the property.

Whenever fifteen persons, entitled to vote at any meeting of the inhabitants of any school district, from each of two or more adjoining districts, unite in a call for a meeting of the inhabitants of such districts to determine whether such districts shall be consolidated by the establishment of a union free school therefor and therein, it is the duty of the trustees of such districts, or a majority of them, to give like public notice of such meeting, at some convenient place within such districts, and as central as may be, within the time, and to be published and served in the manner, prescribed in each of such districts. The reasonable expenses of preparing, publishing, and serving such notices are chargeable upon the union free school district, and collected by tax, if a union free school is established pursuant to such call; but otherwise the signers of the call are jointly and severally liable for such expenses. The superintendent of public instruction may order such meeting if the trustees refuse to give the notice, or neglect to give it for twenty days. At the said meeting, duly organised, or at an adjournment

thereof, whenever it has been duly determined by the vote of those present thereat, not less than fifteen persons, to establish a union free school in said district, it is lawful for the meeting to proceed to the election by ballot of not less than three nor more than nine trustees, who shall, by the order of such meeting, be divided into three several classes, to hold respectively one, two, and three years; and when these trustees enter upon their office, the office of existing trustees cease. By the laws of 1880, chap. 9, no person is deemed ineligible to serve as any school officer, or to vote at any school meeting, by reason of sex, who has the other qualifications required by law. Women have been elected and have served as trustees. The trustees and their successors in office constitute the board of education of and for the union free school district for which they are elected, which is designated as union free school district, No. of the town of by the school commissioner having jurisdiction of the district; and the said board has the name and style of the board of education of

(adding the designation aforesaid). Copies of said call and minutes of meetings, duly certified by the chairman and secretary thereof, are transmitted and deposited, one to and with the town-clerk, one to and with the school commissioners of the district, and one to and with the superintendent of public instruction. Whenever said board of education is constituted for any district or districts whose limits correspond with those of any incorporated village or city, the trustees so elected shall be, by the order of such meeting, divided into three classes, to serve respectively until one, two, and three years after the day of the next charter election in such village or city. And thereafter there shall be annually

elected in such villages and cities, by separate ballot, indorsed "school trustees,” in the same manner as the charter officers thereof, trustees of the said union free schools to supply the place of those whose terms by the classification aforesaid are about to expire.

These boards of education are bodies corporate. They may, with the advice and consent of a majority of the legal voters entitled to vote on questions of taxation, to be had at an annual meeting of the inhabitants, appoint a clerk to the board, a resident of the district and not a trustee or a teacher in the employ of the board, and he is the general librarian of the district, and shall perform the clerical and other duties of his office. In districts whose limits do not correspond with those of any city or incorporated village, the board has power to appoint one of the taxable inhabitants of their district treasurer, and another collector, who shall each, before entering office, execute and deliver, within ten days after written notice of appointment, to the said board of education a bond with sufficient penalty and sureties. The corporate authorities of any incorporate village or city in which any such union free school is established have power, and it is their duty, to raise from time to time by tax the sums which the board of education declare necessary for the furtherance of any of the powers vested in them by law : and the said corporate authorities have no power to withhold the sums declared to be necessary for teachers' wages and the ordinary contingent expenses of supporting the school or schools of said district. The annual meeting of the board of education of every union free school is held on the third Tuesday of October in each year. A majority of the voters of any union free school district, other than those whose limits correspond

with an incorporated city or village, present at any annual or special district meeting duly convened, may authorise such acts and vote such taxes as they deem expedient for the purposes of said union free school, to be levied in one sum or by instalments, and the board of education shall make out their tax - list, and attach their warrant thereto, in the manner provided for the collection of school district taxes. No vote to raise money is rescinded, nor the amount thereof reduced at any subsequent meeting, unless it be done within ten days after it has been first voted.

The board of education of every union free school district has generally the same powers and privileges, and is subject to the same duties, as the trustees of common schools. Whenever a union free school is established, and there exists within its district an academy, the board of education, if thereto authorised by a vote of the voters of the district, may adopt such academy as the academical department of the district, with the consent of the trustees of the academy; and thereupon the trustees, by a resolution attested by the signatures of the officers of the board, and filed in the office of the clerk of the county, shall declare their offices vacant, and thereafter the said academy shall be the academical department of such union free school. Every union free school district, in all its departments, is subject to the visitation of the superintendent of public instruction, who is charged with the general supervision of its board of education, &c. Every board of education, annually between the 1st and 15th of October, reports to the commissioner having jurisdiction, and deposits the report in the townclerk's office, similarly to the report of the trustees of a school district, and also reports to the superintendent

of public instruction when and as he may require. For cause shown, and after giving notice of the charge and opportunity of defence, the superintendent may remove any member of a board of education. Wilful disobedience of any of the superintendent's lawful requirements, or a want of diligence in obeying, is cause for removal.

The sum of $125,000 ordered by chap. 541, laws of 1872, to be levied for each and every year for the benefit of academies and academical departments of union schools, was, by chap. 642, laws of 1873, to be annually distributed by the regents of the university for the purposes and in the manner following—viz., (1) $3000, or so much thereof as required, in addition to the annual appropriation of $3000 from the literature fund, for the purchase of books and apparatus ; (2) $12,000, or so much thereof as required, in addition to the annual appropriation of $18,000 from the United States deposit fund, for the instruction of common school teachers; the whole sum to be apportioned and paid to the several institutions which may give such instructions as provided by law, at the rate of $15 for each scholar instructed in a course prescribed by the regents during a term of 13 weeks, and at the same rate for not less than 10 weeks or more than 20 weeks. Any scholar from any common school bearing the certificate of the principal teacher, or of any trustee of such school, that he is qualified to pass the examination, is admitted to the academic examination established by the regents in the academies and academical departments of union schools, any common school, or free school. Free instruction in the classics, or the higher branches of English education, or both, are given in every academy and academical department of a union school subject to the visitation of the

regents, to all scholars in any academy, free school, or common school, who have received the certificate of academic scholarship issued by the regents, to the extent of $12; and if the conditions of the fund will admit, not less than $20 tuition, at the usual rates of tuition; and in case the tuition is free to resident pupils, at the rates charged to non-resident pupils, or at reasonable rates; but such free instruction must be obtained by the scholars within two years after being examined. The regents can apply, annually, $2500 in book or other premiums, for excellence in scholarship and conduct, but not over $10 for one premium, to be paid out of the $125,000. The balance of this $125,000 is distributed as the literature fund is by law directed to be distributed; but no money shall be paid to any school under the control of any religious or denominational sect or society.

It is the duty of the board of education, in any free school district, upon the application of fifteen resident taxpayers of such district, to call a special meeting in the manner prescribed by law, for the purpose of determining whether application shall be made, in the manner prescribed, for the dissolution of such union free school district, and for its reorganisation as a common school district or districts. The question is determined at such meeting by a majority vote of the legal voters present, and voting, by ayes and noes, not to dissolve such union free school district. No other meeting for a similar purpose shall be held within three years thereafter. When two-thirds vote to dissolve, it is the duty of the board of education to present to the clerk of the board of supervisors a certified copy of the call, notice, and proceedings, and he lays the same before the board of supervisors at their next meeting. If the board of supervisors approve

of the proceedings, the clerk certifies the same to the board of education. This approval does not take effect until the 30th day of September next succeeding; but after that date such district ceases to be a union free school district. If any union free school district thus dissolved was established by the consolidation of two or more districts, the board of supervisors can direct that its territory be divided in two or more districts, as near as practicable like the former districts; and an academy, adopted as the academic department as described, is, upon the application of a majority of the surviving resident former trustees or stockholders, transferred by the board of education to said former trustees or stockholders. The board of supervisors may approve, conditionally upon the payment by the district which has been most greatly benefited by the consolidation in the way of buildings and other improvements to the other districts into which the said union free school district is divided, of such sums of money as they may deem equitable, &c. If not approved by the supervisors, no further proceedings can be had within the said three years. When the proceedings have been approved by the board of supervisors, and the clerk has certified, it is the duty of the board of education of the district affected forthwith to notify the superintendent of public instruction, and to furnish him copies of the whole proceedings.

The school authorities in any city or incorporated village, the schools of which are organised under said Act of 1864, may, when they deem it expedient, establish separate schools for the instruction of children and youth of African descent resident therein and of the school age; and these schools are supported in the same manner and to the same extent as those for white children, and they

are subject to the same rules and regulations, and are furnished with facilities for instruction equal to those furnished to the white schools therein. The trustees of any union school district may, when the inhabitants determine by resolution, at any annual meeting or at a special meeting called for that purpose, establish separate schools for the instruction of the resident coloured children. The teacher must be legally qualified. It is the duty of every school commissioner, at least once in each year, to organise in his own district, or with other commissioners in the same county in and for the combined districts, a teachers' institute, and to induce, if possible, all the teachers in his district to be present and take part in its exercises. The superintendent of public instruction advises and co-operates with the school commissioners, and has power to employ, or cause the school commissioners to employ, suitable persons at a reasonable compensation to conduct and teach the institutes; and he sees that these institutes are properly conducted, &c., to subserve their purpose. The closing of his school by a teacher, for the time during which the institute is held in his district, does not work a forfeiture of the contract under which he is teaching, if he attended at the institute during such closure; and he can make up for such closed period by teaching during an equivalent extra period. The trustees of school districts give teachers the time so spent at institutes without deducting anything from wages; and whether or not there is an equivalent of extra teaching, the superintendent includes the district in his apportionment of the state school-moneys.

Any person feeling himself aggrieved in consequence of any decision made

1. By any school district;

2. By any school commissioners and other officers in forming or altering, or refusing to form or alter, any school district, or in refusing to apportion any school moneys to any such district or part of a district;

3. By a supervisor in refusing to pay any such moneys to any such district;

4. By the trustees of any district in paying or refusing to pay any teacher, or in refusing to admit any scholar gratuitously into any school;

5. By any trustees of any school district library, concerning such library or the books therein, or the use of such books;

6. By any district meeting in relation to the library;

7. By any other official act or decision pertaining to common schools; -may appeal to the superintendent of public instruction, whose decision is final and conclusive, and not subject to question or review in any place or court whatever. The super

intendent properly files in his office, in the order of time, all the proceedings on every appeal to him; and copies thereof, authenticated by him under his seal of office, are evidence equally with the originals.

It is the duty of the overseers of the poor (laws of 1832, chap. 223) in each town to furnish the superintendent of common schools with a list of the deaf and dumb persons in their respective towns, so far as they can ascertain them, with such particulars as such superintendent prescribes ; and from this list the superintendent may select, as state pupils, such indigent deaf and dumb as are properly embraced within the provisions of law. The Institution of the Deaf and Dumb in the city of New York, and every other similar institution incorporated in the state, is subject to the visitation of the superintendent of public instruction, who makes an annual report to the legislature.