tributed.

of public accounts, with the advice of the commissioner of the school fund, how disfund, and distributed among the several towns, in proportion to the number of persons between four and sixteen years of age, as ascertained by the school visitors of such towns, in conformity with the provisions of this act.

interest of town

SECT. 117. The whole amount of money raised by the towns of 1861. this state, in accordance with the requirements of the fifty seventh Town tax, and section of this act, and all the interest or income, arising from moneys deposit fund, to known as the town deposit fund, shall annually, on or before the be distributed. fourth day of March, be distributed to the several school districts, and parts of school districts, within the limits of each town, under the direction of the selectmen and school visitors; but whenever the No district to republic money, derived from the school fund, will not amount, accord- thirty-five doling to the rule of distribution, to thirty-five dollars for a district in lars. any one year, the selectmen and school visitors shall apppropriate from said funds a sum sufficient to make the amount equal to thirtyfive dollars.

ceive less than

1864.

fund, how ap

SECT. 118. In the distribution of the town school tax to parts of districts, or to joint districts, formed from two or more towns, when- Excess of school ever either of such towns shall raise by tax, for school purposes, a plied. greater amount than that required by law, the excess over such required amount shall be applied towards the rate or tuition bills, (if any are made,) of such children, attending common school in said. joint district, as belong to the same, and reside in the town in which said tax was collected.

1856.

money unless

SECT. 119. No school district shall be entitled to any portion of the public money, unless the school in said district has been kept by Not to receive a teacher or teachers, duly qualified, for at least six months in the school has been year, and visited twice during each season by its visitors, nor until kept six months. the district committee shall certify that the public money, received by the district for the year previous, has been faithfully applied, and expended, in paying for the services of such teacher or teachers, and for no other purpose whatever.

return the names

SECT. 120. The district committee shall annually, in the month District commitof January, ascertain the name of every person over four and under tee annually to sixteen years of age, who shall belong to such district on the first of scholars, &c. Monday of said month, and compose a part of the family of his parents, guardians, or employers, together with the names of such parents, guardians, or employers, and shall make return of the same to the school visitors of the town, to which such district belongs, on or before the twentieth day of January in each year; but in such return, no persons shall be included, who are residing in such districts to attend a private school, or for other private purposes; and such persons shall be enumerated in the district where their parents or guardians reside.

turns.

SECT. 121. In case of the absence or inability of the district com- When district mittee to make the enumeration and return above required, the clerk clerk to make reof the district shall do the same, in the manner, and within the time before prescribed.

one of school visitors to make returns.

SECT. 122. Whenever the committee and clerk of any school dis- When trict shall omit to return, to the school visitors of the town, the enumeration of the children in their respective districts, within the time prescribed by law, one of the school visitors of such town shall make such enumeration, before the first day of February in each year, and return the same to said school visitors; and for making such enumeration, such visitor shall be entitled to receive five cents,

for each child so enumerated, to be paid from the next dividend belonging to said district, which may thereafter be received from the town deposit fund.

SECT. 123. The return, above required to be made to the school visitors, shall be subscribed by the person making the same, and sworn to before a magistrate, according the following form; I do hereby certify, that I have carefully enumerated, according to law, all persons between the ages of four and sixteen years, within the school district, and do find, that on the first Monday of January, A. D. there were residing within said district, and belonging thereto, the number of persons between the ages aforesaid.

On this

day of

A. D.

A. B.

personally appeared the

School visitors, to

rect returns and transmit to

comptroller.

above named A. B. and made oath to the truth of the above return by him subscribed, before me.

C. D., Justice of the Peace.

SECT. 124. The school visitors of the town shall examine and examine and cor- correct the returns made to them, so that no person shall be enumerated twice in different districts, or be improperly returned, and shall prepare and transmit to the comptroller of public accounts, on or before the fifth day of February, annually, a certificate, in which the number of persons shall be inserted, at full length, which shall be sworn to according to the following form, to wit: We, the school visitors of the town of do certify, that from the returns made to us under oath, as by law provided, we find, that on the first Monday of January, A. D. there were residing within said town, and belonging thereto, the number of between the ages of four and sixteen years, and from the best information we have obtained, we verily believe that said number is

Form of certificate.

1854.

visitors, where lodged, and

school money,

how drawn.

correct.

On this

day of

A. D.

personally appeared the above named school visitors, and made oath to the truth of the above certificate by them subscribed, before me.

C. D., Justice of the Peace.

SECT. 125. The school visitors shall lodge the returns made to Returns to school them with the treasurer of the town. The comptoller of public accounts, on the application of the school visitors of any town, shall draw an order on the treasurer for the amount, which such town may be entitled to, of all moneys appropriated by law, for the benefit, support, and encouragement of common schools, which may be in the treasury on the twenty-eighth day of February in each year; but no order shall be drawn in favor of any town, until the school visitors shall certify, in writing, under their hands, in the words following, to wit:

Form of certificate by school visitors.

66

We, the school visitors of the town of do certify, that the schools in said town have been kept for at least six months in the year, ending the thirty-first day of August last, by teachers duly examined and approved, and have been visited according to law; and that the moneys drawn from the public treasury by said town for said year, appropriated to schooling, have been faithfully applied and

expended in paying for the services of said teachers, and for no other purpose whatever.

Dated at

the day of

A. D.

School Visitors.

To the Comptroller of Public Accounts.

of school visitors

SECT. 126. Whenever the school in any school district shall 1856. not be kept according to law, the school visitors of the town, to Certificate which such district belongs, shall, in their certificate or certificates to comptroller. to the comptroller for the year following, state such fact, and also the number of children enumerated in such district, and the comptroller, when application is made for the school moneys, payable to such town for said year, shall deduct from the whole number of children, enumerated in such town, the number contained in such district, and shall draw an order for the benefit of the remaining districts of such town.

feiture, applica

the board of edu

SECT. 127. In all cases of forfeiture of public money, under the In cases of forone hundred and nineteenth section of this act, application shall be tion to be made made to the secretary of the board of education, who shall examine to secretary of the facts of each case, and decide, according to its equity, on the cation. right of the applicants to receive the money so forfeited; and the same shall be paid, as if no forfeiture had occurred, on his certificate to the comptroller of public accounts, in approbation of such pay

ment.

moneys

misapplied to be

ulent certificate.

1860. District tax, how

SECT. 128. If any money, appropriated to the use of schools, shall School be applied by a town, or a school district, to any other the purpose, forfeited to the same shall be forfeited to the state, and the comptroller shall sue for state. such money in behalf of the state, to be applied to the use of schools. SECT. 129. If any school visitor or school visitors shall, at any Penalty for fraudtime, fraudulently make a false certificate, by which money shall be drawn from the treasury of this state, each person, so fraudulently making such certificate, shall forfeit the sum of sixty dollars to the state, to be recovered by action of debt on this statute, and the comptroller shall bring a suit to recover the same. SECT. 130. Whenever a district shall impose a tax, the same shall 1856. be levied on all the real estate situated therein, and upon the polls, and other rateable estate, except real estate, situated without the limits of such district, of those persons who are residents therein, at the time of laying such tax; and said real estate shall not be taxed by any school district except the one in which the same is situated; and said tax shall be made out, and signed, by the district committee, from the assessment list, of the town or towns to which said district belongs, last completed, or next to be completed, as said district shall direct; and no deduction or abatement shall be made on account of the indebtedness of the owner of any estate so taxed, unless the debtor and creditor both reside in the same school district, where said real estate is taxed.

SECT. 131. Such tax shall also be levied on the interest of all manu

levied.

1863.

facturing and mechanical business, subject to taxation, which is Same subject. located or carried on in said district, whether the owners reside therein or not, except so far as the same may consist in real estate, situated out of the district; and said interest so taxed shall not be taxed in any other school district.

1856.

SECT. 132. Whenever real estate, situated in one district, is so assessed and entered in the grand list, in common with other estate, How to proceed, situated out of said district, that there is no distinct and separate when real estate

is not separately on

grand list.

1859.

entered value, put by the assessors upon the part lying in said district, then said district, wishing to lay a tax as aforesaid, may call on one or more of the assessors, for the time being, of the town in which said property is situated, to assess, and they shall, on such application, assess the value of that part of said estate which lies in said district, and return the same to the clerk of said town; and notice of such assessment, and of the meeting of the assessors and selectmen hereafter mentioned, shall be given by the district committee, in the same way as a notice for school meetings; and at the end of fifteen days, after said assessment has been returned as aforesaid, said assessors and selectmen shall meet in such place, as said district committee shall designate in such notice, and shall have the same power, in relation to such list, as the board of relief has, in relation to such list of towns; and when such list shall be perfected by said assessors and selectmen, the same shall be lodged with the town clerk, and said assessment shall be the rule of taxation for said estate, by said district, for the year ensuing, and said assessors shall be paid, by said district, a reasonable compensation for their services.

when real estate

grand list.

SECT. 133. Whenever a district wishes to lay a tax, and there is How to proceed, real estate situated in said district, which has been neglected to be is omitted from put into the assessment list of the town; or, where there are polls in said district, liable to taxation, which have not been entered in said assessment list, such district may call on one or more of the assessors, for the time being, of the town in which such neglect has occurred, who shall assess the value of such real estate, make a list of said polls, and add such property and polls to the list of the district, wishing to lay said tax.

Real estate may be set in list of person owning it

laying district

tux.

SECT. 134. Whenever a district wishes to lay a tax, and lays the same on the town list last completed, and any real estate has been at the time of sold and conveyed, or in any way changed ownership, between the time when said list was compleled, and the time of laying said tax, such district may call out one or more of the assessors, for the time being, of the town in which such sale, conveyance or change of property has occurred, who shall assess the value of said real estate, to the person owning the same, at the time of laying said tax, and deduct the same from the list of the person, in whose name it stood

in the assessment list of the town.

SECT. 135. The assessors, in performing the duties mentioned in the two preceding sections, shall proceed in the manner prescribed for assessing real estate, in the one hundred and thirty-second section of this act.

SECT. 136. The several school districts may appoint either of the constables of the town or towns, in which such school district may be situated, to be collector of the taxes of such school district, whether such constable belongs to said district or not, and the constable, appointed such collector, on receiving any rate, tax, or assessment bill, from the committee of any such school district, shall forthwith collect the same, and pay the amount of such bill or bills into the treasury of such school district, and said constable shall be allowed such fees for collecting the same, as are allowed to collectors of town taxes.

CHAPTER V.

OF THE SCHOOL FUND.

SECT. 137. The commissioner of the school fund shall take the Commissioner of school fund, his oath prescribed by the constitution for executive officers. He shall oath and duties. superintend and take care of all property belonging to said fund, and the interest arising on the same; he shall cause the net amount of interest, received yearly on said fund, to be distributed for the benefit of the public or common schools, according to law; and on the sale of the lands, or real estate, belonging to said fund, which sale the commissioner is authorized to make, he shall prepare all necessary deeds of release or conveyance, to be executed by the treasurer of the state, which deeds said treasurer, on the request of the commissioner, may execute.

1835. Secretary and treasurer may

edgment of

SECT. 138. The secretary of this state may take the acknowledgment of all deeds of release or conveyance of any lands, or real estate, in the state of New York, belonging to the school fund, and take acknowl may affix the seal of the state to his certificate thereof; and the deeds, in certain treasurer of the state may execute such deeds, under the seal of cases. said treasurer, instead of the seal of the state, and in all other cases, where the treasurer is authorized to execute deeds or release or conveyance of real estate, belonging to the school fund, he may, at his discretion, execute the same under the seal of said treasurer, instead of the seal of the state.

tered.

SECT. 139. The commissioner shall cause all debts due to the Property of the school fund, on bond or otherwise, and all bank stock, and other fund to be regisproperty belonging to said fund, to be registered in books to be kept in his office, in which shall be opened an account with each debtor, showing the place of his residence, the amount of his debt, the security therefor, and the estimated value thereof; and the registry of the lands shall show their extent and value, distinguishing new from cultivated lands.

in hands of

SECT. 140. He shall require, of agents, copies of all bonds in their Copies of bonds hands, certified by them to be true copies of the originals in their agents. hands for collection, which copies shall be kept in his office.

property.

SECT. 141. He shall annually, on the first day of April, make an Annual abstract abstract, from his books, of all changes or alterations of the debts of changes of or property of the school fund, in which shall be entered an account of all payments of the principal of school fund bonds, for one year ending the second day of the next preceding September, and of all bonds, bank and other stock, and property of every description, acquired by purchase, exchange, or otherwise, during the same period, and shall certify said abstract to be correct, and lodge the same in the office of the comptroller.

Schedule to be

SECT. 142. 1846. He shall biennially, on or before the first day of April, prepare a complete schedule of all property and securities belonging made biennially. to the fund, and the auditors of public accounts shall audit and examine the same, and compare the items thereof with the documents and vouchers in the office of the commissioner.

To be certified by

SECT. 143. The auditors shall certify said schedule to be correct, auditors.