derived from the same in the same manner as provided for the disposition of moneys derived from water rentals by chapter one hundred and eighty-one of the laws of eighteen hundred and seventy-five, and the acts amendatory thereof, relating to boards of water commissioners.

§ 4. The village trustees of said village may arrange with such commissioners for the public lighting of such village, and levy and collect a tax to pay the expenses thereof.

§ 5. No village shall establish a lighting system as provided by this act until the proposition be submitted to popular vote at an annual or special election. At such election the ballots shall be "for a lighting system," or "against a lighting system," and all those persons entitled to vote for or against the water taxes shall be entitled to vote on such proposition. If a majority of votes cast be in favor of a lighting system, the said commissioners may proceed to establish the same as herein provided.

§ 6. Whenever any person, or corporation under the laws of this State, shall have erected and established a gas or electric light system, for the purpose of furnishing gas or electric light for the public streets, parks, grounds and public buildings, or to the inhabitants of any such village, under a franchise or contract granted or made pursuant to law, and supplies gas or electric light for the public streets, parks, grounds, public buildings or the inhabitants of such village, and a majority of the voters of such village voting at any annual or regularly called special meeting decide to establish a lighting system, the board of water and light commissioners of such village shall make or cause to be made an examination of such gas or electric light system, and the privileges and properties connected and operated therewith, and proceed to acquire such system, privileges and properties by condemnation.

§ 7. This act shall take effect immediately.

Laws 1896, chap. 663, authorizes the boards of trustees of villages in the counties of Westchester and Rockland, which are incorporated under the general law of 1870, to contract with lighting companies, for five years, at an annual price of not exceeding per annum two and one-half mills for every dollar of the taxable property of the village.

SCHOOL TAXATION.

Consolidated School Law (1894, chap. 556).

TITLE II.

State and Other School Moneys, Their Apportionment and Distribution, and of Trusts and Gifts for the Benefit of Common schools.

ARTICLE I.

Of the State School Moneys and Their Apportionment by the Superintendent of Public Instruction, and Payment to County and City Treasurers.

State tax.-Section 1. There shall be raised by tax, in each year, upon the real and personal estate of each county within the State, such sum as the legislature shall annually determine necessary for the support of common schools in the State; and the proceeds of such tax shall be apportioned and distributed as herein provided.

2. Moneys to be paid into State treasury.

Comptroller's duties.- § 3. The comptroller may withhold the payment of any moneys to which any county may be entitled from the appropriation of the incomes of the school fund and the United States deposit fund for the support of common schools, until satisfactory evidence shall be furnished to him that all moneys required by law to be raised by taxation upon such county, for the support of schools throughout the State, have been collected and paid or accounted for to the State treasurer; and whenever, after the first day of March in any year, in consequence of the failure of any county to pay such moneys on or before that day there shall be a deficiency of moneys in the treasury applicable to the payment of school moneys, to which any other county may be entitled, the treasurer and superintendent of public instruction are hereby authorized to make a temporary loan of the amount so deficient, and such loan, and the interest thereon at the rate of twelve per cent. per annum, until payment shall be made to the treasury, shall be a charge upon the county in default, and shall be added to the amount of State tax, and levied upon such county by the board of supervisors thereof at the next ensuing assessment, and shall be paid into the treasury in the same manner as other taxes.

TITLE V.

Section 13, subdivision 4 authorizes school commissioner to direct the erection of new school-house, and the district meeting to direct the raising of funds.

TITLE VI.

Dissolved district.-§ 12. Though a district be dissolved, it shall continue to exist in law, for the purpose of providing for and paying all its just debts; and to that end the trustees and other officers shall continue in office, and the inhabitants may hold special meetings, elect officers to supply vacancies, and vote taxes; and all other acts necessary to raise money and pay such debts shall be done by the inhabitants and officers of the district.

TITLE VII.

Section 11 prescribes qualification of voters at district meetings.

Powers of district meetings.- § 14. The inhabitants entitled to vote, when duly assembled in any district meeting, shall have power, by a majority of the votes of those present:

8. To vote tax for sites and school-houses.

9. To vote tax for apparatus and text-books. 10. To vote tax for school library.

11. To vote tax for deficiencies.

12. To vote tax for insurance of property.

14. To vote tax for purchase of record book.

15. To vote tax for money lost or embezzled; and to pay costs of suits.

16. To vote tax for teachers' wages, but trustees may raise without.

17. To vote tax for judgments for teachers' wages, but trustees may raise without.

Vote on expenditures of money or levy of tax.-§ 18. In all propositions arising at said district meetings, involving the expenditure of money, or authorizing the levy of a tax or taxes, the vote thereon shall be by ballot, or ascertained by taking and recording the ayes and noes of such qualified voters attending and voting at such district meetings.

Approval of tax over five hundred dollars.-§ 17. No tax voted by a district meeting for building, hiring or purchasing a school-house or an addition to a school-house exceeding the sum of five hundred dollars, shall be levied by the trustees unless the commissioner in whose district the school-house of said district so to be built, hired or purchased or added to is situated shall certify, in writing, his approval of such larger sum. And no school-house shall be built in any school district of this State until the plan of ventilating, heating and lighting such schoolhouse shall be approved in writing by said school commissioner. But nothing herein contained shall invalidate any tax that shall

or may be hereafter levied for building or repairing school-houses which in other respects comply with existing statutes.

Levy and collection of tax in installments upon favorable vote. § 18. Whenever a majority of the inhabitants of any school district entitled to vote to be ascertained by taking and recording the ayes and noes of such inhabitants attending and voting at any annual, special or adjourned school district meeting, legally called or held, shall determine that the sum proposed and provided for in the last preceding section shall be raised by installments, it shall be the duty of the trustees of such district, and they are hereby authorized to cause the same to be raised, levied and collected in equal installments in the same manner and with the like authority that other school taxes are raised, levied and collected, and to make out their tax-list and warrant for the collection of such installments, with interest thereon, as they become payable, according to the vote of the said inhabitants; but the payment or collection of the last installment shall not be extended beyond twenty years from the time such vote was taken; and no vote to levy any such tax shall be reconsidered except at an adjourned annual or special meeting to be held within thirty days thereafter, and a like majority shall be required for reconsideration as that by which tax was originally imposed. For the purpose of giving effect to these provisions, trustees are hereby authorized, whenever a tax shall have been voted to be collected in installments for the purpose of building a new school-house or an addition to a school-house, to borrow so much of the sum voted as may be necessary, at a rate of interest not exceeding six per cent., and to issue bonds or other evidences of indebtedness therefor which shall be a charge upon the district, and be paid at maturity and which shall not be sold below par. Due notice of the time and place of the sale of such bonds shall be given at least ten days prior thereto. It shall be the duty of the trustees or the person or persons having charge of the issue or payment of such indebtedness, to transmit a statement thereof to the clerk of the board of supervisors of the county in which such indebtedness is created, annually, on or before the first day of November. [Thus amended by Laws of 1895, chap. 474.]

Section 35 requires collector to pay over to treasurer all moneys collected by him under and by virtue of any tax-list and warrant issued and delivered to him.

Duties of trustees.- § 47. It shall be the duty of the trustee or trustees of every school district, and they shall have power:

Tax-list.-3. To make out a tax-list of every district tax voted by any such meeting, or authorized by law, 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, as directed in the seventh article of this title.

Warrant to collector.-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.

Purchase, lease, etc., of school-houses, etc.-5. To purchase or lease a site or sites for the district school-house or schoolhouses, as designated by a meeting of the district; and to build, or purchase such school-house or houses as may be so designated; and to hire rooms or buildings for such school purposes, and to keep in repair and furnish such school-house or houses, rooms or buildings with necessary fuel, furniture, school apparatus, heating apparatus and appendages, and to pay the expense thereof by tax, but such expense shall not exceed fifty dollars in any one year, unless authorized by the district or by law.

Insurance of school-houses, apparatus, etc.-7. When thereto authorized by a meeting of the district to insure the school-house or houses, and their furniture, and the school apparatus in some company created by or under the laws of this State, and to comply with the conditions of the policy, and raise the premiums by a district tax. If the district meeting shall neglect to make such authorization, it shall be the duty of the trustee or trustees to insure such school-house or houses, and their furniture and school apparatus, and the premiums paid shall be raised by district tax.

Insurance of library.-8. To insure the school library in such a company in a sum fixed by a district meeting, and to raise the premium by a district tax, and comply with the conditions of the policy.

Teachers' wages.-12. To pay, towards the wages of such teachers as are qualified, the public moneys apportioned to the district legally applicable thereto, by giving them orders therefor on the supervisor, or on the collector or treasurer of such district when duly qualified to receive and disburse the same, and to collect, as herein provided, the residue of such wages by direct tax. But no trustee shall issue any order or draw a draft upon a supervisor, collector or treasurer for any money unless there shall be at the time a sufficient amount of money