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S 80. In every case where such reduction shall be duly claimed, ART. 5. 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. 61

$ 81. Every taxable inhabitant of a district, who shall have been, Exemption in within four years, set off from any other district, by the commissioners of common schools, 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. 62

$ 82. Every district tax shall be assessed, and the tax list thereof Time of makbe made out by the trustees, within one month after the district meeting in which the tax shall have been voted.

S 83. Where any district tax, for the purpose of purchasing a site Remedy of for a school-house, or for purchasing, or building, keeping in repair, against ownor 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.63

S 84. Where the necessary fuel for the school of any district shall Fuel how not be provided, by means of a tax on the inhabitants of the district, it shall be the duty of every person sending a child to the school, to provide his just proportion of such fuel. 64

$ 85. The proportion of fuel which every person sending children Proportion to the school, shall be liable to provide, shall be determined by the mined. trustees of the district, according to the number of children sent by each; but such indigent persons as in the judgment of the trustees, shall be unable to provide the same, shall be exempted from such liability. 64

S 86. If any person liable to provide such fuel, shall omit to pro- When trus vide the same, on notice from any one of such trustees, it shall be the nish, and", duty of the trustees to furnish such fuel, and to charge the person so quente in default the value of, or amount paid for, the fuel furnished. 64

$ 87. Such value or amount may be added to the rate bill of the su. monies due for instruction, and may be collected therewith, and in

(61) Laws of 1819, p. 202, § 25. (62) Ib. § 37. (63) Jb. § 32. (64) Laws of 1822, p. 289, 12.

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TITLE 2. the same manner: or the trustees may sue for and recover the same,

in their own names, with costs of suit.65

S 88. The warrant annexed to any tax list, or rate bill, shall be under the hands and seals of the trustees, or a majority of them, and shall command the collector to collect from every person in such tax list, or rate bill, named, the sum therein set opposite to his name ; and in case any inhabitant shall not pay such sum, on demand, to levy the same of his goods and chattels, in the same manner as on executions issued by a justice of the peace, together with his fees, and to make a return of such warrant within thirty days after the de

livery thereof.66 Trustees may $ 89. If the sum or sums of money, payable by any person named delinquent. in such tax list, or rate bill, shall not be paid by him, or collected by

such warrant within the time therein limited, it shall and may be lawful for the trustees to renew such warrant, in respect to such delinquent person ; or in case such person shall not reside within their district, at the time of making out a tax list or rate bill, or shall not reside therein at the expiration of such warrant, and no goods or chattels can be found therein whereon to levy the same; the trustees may sue for and recover the same, in their name of office. 66

$ 90. If the monies apportioned to a district, by the commissioners missioners of common schools, shall not have been paid, it shall be the duty of

the trustees thereof, to bring a suit for the recovery of the same, with interest, against the commissioner in whose hands the same shall be, or to pursue such other remedy for the recovery thereof, as is or shall be given by law; and the monies, when recovered, shall be applied

by them in the same manner as if they had been paid without suit." Annual re- $91. The trustees of each school district shall, after the first day

of January, in every year, and on or before the first day of March thereafter, make and transmit a report, in writing, to the commissioners of common schools for such town, dated on the first day of Janua.

ry, in the year in which it shall be transmitted. 68 How made. S 92. Every such report, signed and certified by a majority of the

trustees making it, shall be delivered to the town clerk, and shall specify,

1. The whole time any school has been kept in their district, during the year ending on the day previous to the date of such report, and distinguishing what portion of the time such school has been kept by qualified teachers :

2. The amount of monies received from the commissioners of common schools, during such year, and the manner in which such monies have been expended :

(65) Laws of 1822, p. 289, § 12. (66) Laws of 1819, p. 202, $ 25. (67) Ib. $ 15. (R) Ib. $ 27

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3. The number of children taught in the district during such year: ART. 5.

4. The number of children residing in the district, on the last day of December, previous to the making of such report, over the age of five years, and under sixteen years of age, (except Indian children otherwise provided for by law,) and the names of the parents, or other persons, with whom such children shall respectively reside, and the number of children residing with each.69

S 93. No teacher shall be deemed a qualified teacher, within the Qualified meaning of this Title, who shall not bave received, and shall not then to hold, a certificate of qualification, dated within one year, from the inspectors of common schools for the town in which he shall be employed.

$ 94. Where a school district is formed out of two or more ad- District joining towns, it shall be the duty of the trustees of such district, to two towns, make and transmit a report to the commissioners of common schools, port. for each of the towns out of which such district shall be formed, within the same time, and in the same manner, as is required in sections ninety-one and ninety-two of this Title ; distinguishing the number of children over the age of five and under sixteen years, residing in each part of a district which shall be in a different town from the other parts, and the number of children taught, and the amount of school monies received for each part of the district. 70

$ 95. Where any neighborhood shall be set off by itself, the inha- Separate bitants of such separate neighborhood shall annually meet together, hoods, how and choose one trustee ; whose duty it shall be, every year, within the time limited for making district reports, to make and transmit a report, in writing, bearing date on the first day of January, in the year in which it shall be transmitted, to the commissioners of common schools of the town from which such neighborhood shall be set off, specifying the number of children over the age of five and under sixteen years, residing in such neighborhood, the amount of monies received from the commissioners since the date of his last report, and the manner in which the same have been expended. 70

S 96. Every trustee of a school district, or separate neighborhood, Penalty for who shall sign a false report to the commissioners of common schools" of his town, with the intent of causing such commissioners to apportion and pay to his district, or neighborhood, a larger sum than its just proportion of the school monies of the town, shall, for each offence, forfeit the sum of twenty-five dollars, and shall also be deemed guilty of a misdemeanor. 71

$ 97. All property now vested in the trustees of any school dis- Property of trict, for the use of schools in the district, or which may be hereafter held.

(69) Ib. Laws of 1823, p. 238, § 1& 2. (70) Laws of 1819, p. 203, § 27. (71) Ib. $ 28.

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TITLE 2 transferred to such trustees for that purpose, shall be beld by them as

a corporation.72

S 98. The trustees of each school district shall, on the expiration of their offices, render to their successors in office, and to the district, at a district meeting, a just and true account, in writing, of all monies received by them respectively, for the use of their district, and of the manner in which the same shall have been expended; which

account shall be delivered to the district clerk, and be filed by him.78 Balance paid $ 99. Any balance of such monies, which shall appear from such

account to remain in the hands of the trustees, or either of them, at the time of rendering the account, shall immediately be paid to some one or more of their successors in office. 73

S 100. Every trustee who shall refuse or neglect to render such account, or to pay over any balance so found in his hands, shall, for

each offence, forfeit the sum of twenty-five dollars. 73 Howprose- S 101. It shall be the duty of his successors in office to prosecute

without delay, in their name of office, for the recovery of such forfeiture; and the monies recovered shall be applied by them to the use and benefit of their district school.73

S 102. Such successors shall also have the same remedies for the mer trustees, recovery of any unpaid balance, in the hands of a former trustee, or

his representatives, as are given to the commissioners of common schools against a former commissioner and his representatives ; and the monies recovered shall be applied by them to the use of their dis

trict, in the same manner as if they had been paid without suit. Bonds to be $103. All bonds or securities, taken by the trustees from the col

lector of their district, shall, on the expiration of their office, be deli

vered over by them to their successors in office.73 Fees of col S 104. The collector of each school district shall be allowed five

cents on every dollar collected and paid over by him.74 His duty in S 105. It shall be his duty to collect and pay over to the trustees

of his district, some or one of them, all monies which he shall be required by warrant to collect, within the time limited in such war. rant for its return, and to take the receipt of such trustee or trustees for such payment. 74

S 106. Every collector of a school district shall, before receiving any warrant for the collection of monies, execute a bond to the trustees of his district, when required by them, in their corporate name, with one or more sureties, to be approved by one or more of the trustees, in double the amount of taxes to be collected, conditioned for the due and faithful execution of the duties of his office. 74

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$ 107. If any collector shall not execute such bond within the ART. 6. time allowed him by the trustees for that purpose, which shall not be less than ten days, his office shall be vacated; and the trustees may to proceed. appoint any other person residing in the district, as collector in his place.75

S 108. If by the neglect of the collector, any monies shall be lost Forfeiture to his district, which might have been collected within the time limited in the warrant delivered to him for their collection, he shall forfeit to his district the full amount of the monies thus lost, and shall account for and pay over the same to the trustees of his district, in the same manner as if they had been collected. 75

$ 109. For the recovery of all forfeitures, and of balances in the Trustees hands of a collector which he shall have neglected to pay over, the trustees of the district may sue in their name of office, and shall be entitled to recover the same with interest and costs; and the monies recovered shall be applied by them in the same manner as if paid without suit. 75

S 110. Any person conceiving himself aggrieved, in consequence Appeal to of any decision made, or any act done,

1. By any school district meeting :

2. By the trustees of any district, or the refusal of such trustees to do any act, or perform any duty required by law :

May appeal to the commissioners of common schools of the town, whose decision thereon, after a hearing of the parties, shall be final.

$ 111. The trustees of any school district, or any other persons het euperconceiving themselves aggrieved, by the commissioners of common schools, in forming or altering, or in refusing to form or alter any school district, or in refusing to pay any school monies to any such district, may appeal to the superintendent of common schools, whose decision thereon shall be final. 76

commissioners.

ARTICLE SIXTH.

Of certain Duties of the County Clerk.
Sec. 112. County clerk to report to superintendent of common schools, what, and when

113. Forfeiture for neglecting it.
114. Who to prosecute for it, and where paid when recovered.

115. Duty of county clerk when commissioners do not report.

S 112. It shall be the duty of each county clerk, between the first To transmir day of October and the first day of December, in every year, to make ports. and transmit to the superintendent of common schools, a report in writing, containing the whole number of towns in his county, distinguishing the towns from which the necessary reports have been made

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