lector, before receiving the first warrant for the collection of money, shall execute a bond to the trustees, with one or more sureties, to be approved by a majority of the trustees, in such amount as the district meeting shall have fixed, or if such meeting shall not have fixed the amount, then in such amount as the trustees shall deem reasonable, conditioned for the due and faithful execution of the duties of his office. The trustees, upon receiving said bond, shall, if they approve thereof, indorse their approval thereon, and forthwith deliver the same to the town clerk of the town in which said collector resides, and said clerk shall file the same in his office, and enter in a book to be kept by him for that purpose, a memorandum, showing the date of said bond, the names of the parties and sureties thereto, the amount of the penalty thereof, and the date and time of filing the same, and said town clerk is authorized to receive as a fee for such filing and memorandum the sum of twenty-five cents, which sum is hereby made a charge against the school district interested in said bond; and in case the trus tees of any school district, other than those within the limits of any city or incorporated village, shall deem it for the best interests of the district or the public to have the collector of such district disburse to teachers the money apportioned by the State for teachers' wages, they shall so direct, by resolution to be entered upon the minutes of their proceedings, and thereupon the said collector, before receiving, any such money for such purpose, shall execute a bond to the trustees, with two or more sureties, in double the amount of the last apportionment, with like condition of sureties, approval of trustees, and amount and like directions as to filing as are required above for a bond for the collection of taxes, and conditioned also for the due and faithful execution of the duties of his office as such disbursing agent. In districts in which a treasurer shall be elected as hereinbefore provided in this title, the collector shall not receive or disburse any of the money apportioned by the State for teachers' wages, but the same shall be paid by the supervisor to such treasurer as herein before provided.

The giving of the bond is mandatory; the time when, directory. When the bond is delivered the collector's competency to execute the warrant is complete. Duntley v. Davis, 42 Hun, 229 (1886).

See Form of town collector, Form No. 70, which can be easily adapted.

Notice of receiving warrant.-§ 81. The collector, on the receipt of a warrant for the collection of taxes, shall give notice to the taxpayers of the district by publicly posting written or printed, or partly written and partly printed notices in at least three public places in such district, one of which shall be on the outside of the front door of the schoolhouse, stating that he has

received such warrant and will receive all such taxes as may be voluntarily paid to him within two weeks from the time of posting said notice. Such collector shall also give a like notice, either personally or by mail, at least ten days previous to the expiration of the two weeks aforesaid, to the ticket agent at the nearest station of any railroad corporation, or the president, secretary, general or division superintendent, or manager of any canal on pipe line, assessed for taxes upon the tax list delivered to him with the aforesaid warrant, and where the amount of the tax is one dollar or more the collector shall also give a like notice to all nonresident taxpayers on said list whose residence or postoffice address may be known to such collector, or which may be ascertained by him upon inquiry of the trustees and clerk of his district, and no school collector shall be entitled to recover from any railroad corporation, canal company or pipe line, or nonresident taxpayer more than one per centum fees on the taxes assessed against such corporation or nonresident, unless such notice shall have been given as aforesaid; and in case the whole amount of taxes shall not be so paid in, the collector shall forthwith proceed to collect the same. He shall receive for his services, on all sums paid in as aforesaid, one per centum, and upor all sums collected by him, after the expiration of the time mentioned, five per centum, except as herein before provided; and in case a levy and sale shall be necessarily made by such collector, he shall be entitled to traveling fees, at the rate of ten cents per mile, to be computed from the school-house in such district. [Thus amended by Laws 1896, chap. 575.]

See Form No. 65.

Warrant may be executed in another town, etc-§ 82. Any collector to whom any tax-list and warrant may be delivered for collection may execute the same in any other district or town in the same county, or in any other county where the district is a joint district and composed of territory from adjoining counties, in the same manner and with the like authority as in the district in which the trustees issuing the said warrant may reside, and for the benefit of which said tax is intended to be collected; and the bail or sureties of any collector, given for the faithful performance of his official duties, are hereby declared and made liable for any moneys received or collected on any such tax-list and warrant.

The collector of the school district is clothed with the same powers as the collectors of towns in collecting town and county taxes. Keeler v. Chicester, 13 Wend. 629 (1835).

If the collector levy upon property before the expiration of the two weeks he is a trespasser. During that time he acts as a receiver only. Parker v. Brown, 17 Barb. 145 (1853).

The collector has no power to execute a warrant before giving bond, and until the trustees limit the time for bond he will not be in default. Woodhull v. Bohenblost, 4 Hun, 399 (1875).

Where the collector levied upon an article of property of a greater value than the amount of the tax, other property sufficient to satisfy which, but of less value, he could have taken,- held, that he was not liable in damages for so doing. Thorn v. Nott, 1 Thomp. & C., Add. 22.

Renewal of warrants.- § 83. If the sum or sums of money, payable by any person or persons named in such tax-list, shall not be paid by him or them 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 persons; and whenever more than one renewal of a warrant for the collection of any tax-list may become necessary in any district, the trustees may make such further renewal or renewals, with the written approval of the supervisor of any town in which a school-house of said district shall be located, to be indorsed upon such warrant.

See Form No. 66.

A renewal of a warrant is equivalent to issuing a new one, and if is in effect a new issuing of it, and under 1 R. S. 484, § 102, several renewals may be made. Such renewal may be made by a majority of the trustees. Folsom v. Streeter, 24 Wend, 266 (1840).

The renewal of a warrant under the hands and seals of school trustees will render it valid, though in its original issue it was invalid because without seal. Smith v. Randall, 3 Hill, 495 (1842).

The dictum in Preston v. Leavitt, 6 Wend. 663 (1831), that a renewal of a justice's execution does not itself constitute new process, disapproved.

Id.

Under the power given to school trustees by 1 R. S. 478, § 102, to renew warrants for the collection of taxes, they can issue a new warrant. Seaman v. Benson, 4 Barb. 444 (1848).

Where the plaintiff, suing for the conversion of property sold under a warrant for a school tax, himself gave parol evidence of the contents of the rate-bills and warrants relied on as a justification, and allowed crossexamination thereon without objection,- held, that he could not be heard, after the evidence was closed, to object that the defendants could not rely upon such rate-bills and warrants because they had not been produced. Id.

The renewal and delivery to the collector of a warrant not previously issued makes it valid from the date of its renewal. Parker v. Brown, 17 Barb. 145 (1853).

A renewal of a warrant is equivalent to issuing a new one, and if one of the trustees refuse to sign the renewal he will not be liable for any act done under it. Thomas v. Clapp, 20 Barb. 165 (1855).

After the warrant had expired it was indorsed by the trustee, " renewed for ten days," and later, "renewed for twenty days from the time it run out." Held, that the words of limitation added to the first renewal were surplusage, and that the renewal was to be regarded as the issue of a new warrant, which protected the collector in making a sale within thirty days thereafter, although after the ten days had expired. Baker v. Lee, 41 Hun, 591 (1886).

The decision of the County Court in the last case had been to the effect that the sale was not authorized by the first renewal because the time limited therein had elapsed, and that the second renewal was void for want of the written approval of the supervisor thereon.

Amendment or correction of tax-lists.- § 84. Whenever the trustees of any school district shall discover any error in a taxlist made out by them, they may, with the approval and consent of the superintendent of public instruction, after refunding any amount that may have been improperly collected on such taxlist, if the same shall be required by him, amend and correct such tax-list, as directed by the superintendent, in conformity, to law.

Suits for recovery of taxes.- § 85. Whenever any sum or sums of money payable by any person or persons named in such tax-list, shall not be paid by such person or persons, or collected by such warrant within the time therein limited, or the time limited by any renewal of such warrant; or in case the property assessed be real estate belonging to an incorporated company, and no goods or chattels can be found whereon to levy the tax, the trustee or trustees may sue for and recover the same in their name of office.

The provisions of Laws 1864, chap. 555, § 86, as amended, impliedly prohibit an action to collect a school tax from a resident of the district, who has sufficient goods and chattels therein to satisfy it; and it is no excuse for bringing the action that the collector had levied on goods, and advertised the sale, but defendant, forbidding it, had no bidder, and returned the warrant uncollected. Chrigstrom v. McGregor, 74 Hun, 343; S. C., 55 N. Y. St. Repr. 892; 26 N. Y. Supp. 517 (1893). Code of Civil Procedure, section 1926, confers no right upon a school trustee to maintain such action. It merely authorizes him to maintain an action in his own name upon existing cause of action, and does not create new ones. Id.

Custody of moneys.- § 86. The collector shall keep in his possession all moneys received or collected by him by virtue of any warrant, or received by him from the county treasurer or board of supervisors for taxes returned as unpaid, or moneys apportioned by the State or raised by direct taxation for teachers' wages or library, to be by him paid out upon the written order

of a majority of the trustees; said collector, when a treasurer shall have been elected in his district, shall pay over the moneys collected by him by virtue of his warrant, to said treasurer as herein before provided in this title; and he shall report in writing, at the annual meeting, all his collections, receipts and disbursements, and shall report to the supervisor on or before the first Tuesday of March in each year the amounts of school moneys in his hands not paid out on trustees' orders, and shall pay over to his successor in office, when he has duly qualified and given bail, all moneys in his hands belonging to the district.

Collector to make up loss.- § 87. If by the neglect of any collector any moneys shall be lost to any school district, which might have been collected within the time limited in the warrant delivered to him for their collection, he shall forfeit to such district the amount of the moneys thus lost, and shall account for and pay over the same to the trustees of such district, in the same manner as if they had been collected.

Recovery of money on collectors' bond, etc.- § 88. For the recovery of all such forfeitures, and of all balances, in the hands of the collector, which he shall have neglected or refused to pay to his successor, or to the treasurer of such district, the trustees, in their name of office, shall have their remedy upon the official bond of the collector, or any action and any remedy given by law; and they shall apply all such moneys, when recovered, in the same manner as if paid without suit.

Delivery and filing of tax-list and warrant.-§ 89. Within fifteen days after any tax-list and warrant shall have been returned by a collector to the trustees of any school district, the trustees shall deliver the same to the town clerk of the town in which the collector resides, and said town clerk shall file the same in his office.

TITLE VIII.

Union Free Schools, how Established, who are Voters at Meetings and their Powers; Election and Terms of Office of Members of Board of Education, and Powers of such Board.

§ 8, As amended by Laws of 1896, chap. 264, provides qualifications of voters.

Levy of tax for school purposes by village and city authorities. § 9. The corporate authorities of any incorporated village or city, in which any such union free school shall be established, shall have power, and it shall be their duty, to raise, from time to time, by tax, to be levied upon all the real and personal property in said city or village, as by law provided for the