pervisor from an adjoining town, who shall unite in such inquiry and the concurrence of two shall be necessary for a decision. Such decision shall be in writing, signed by the supervisors concurring therein, and delivered to the trustee. The trustee shall levy taxes according to such decision until new assessment rolls of the towns shall be completed and filed.

[Con. School Law, tit. VII, § 66, rewritten and condensed without intended change, except that the decision of the supervisors must be in writing and be delivered to the trustee. The provision as to the compensation of supervisors is omitted here and included in § 727 of revision.]

(Page 55, § 66.)

§ 157. Taxes on non-resident lands.-If real property liable to taxation is not occupied and improved by the owner, his servant or agent, or is not in the possession of a tenant, the trustee shall insert in the tax list a description of such property in the manner required in a town assessment of non-resident land, with

the name of the owner, if known.

[Con. School Law, tit. VII, § 71, rewritten and condensed without intended change.]

(Page 57, § 71.)

§ 158. When property exempt from taxes for schoolhouse.-If real property is set off and becomes a part of another district without the consent of the owner, and a tax has been assessed thereon within four years before the change, and paid, for building a schoolhouse, such property shall be exempted in the district to which it is transferred, for ten years after the transfer, from assessment for a tax for a new schoolhouse.

[Con. School Law, tit. VII, § 70, rewritten without intended change, except that the words "for ten years after the transfer," are inserted after the word transferred. The commissioners think there should be a limitation on the period of exemption.]

(Page 56, § 70.)

§ 159. When school commissioner must approve tax.-If a tax voted for building, purchasing or hiring a schoolhouse or an addition thereto exceeds one thousand dollars, it can not be levied until approved in writing by the commissioner. Such approval must be filed with the district clerk.

[Con. School Law, tit. 7, part of § 17, rewritten and changed by striking out the words "five hundred" and inserting the words one thousand." Also by providing that the approval of the commissioner must be filed with the district clerk.]

66

(Page 38, § 19.)

§ 160. Tax list.-The trustee or board of education within thirty days after a tax has been voted shall assess it and make out the tax list therefor, and annex thereto a warrant for its collection. A tax list may include two or more taxes so voted, and also a tax which the trustee or board of education is authorized to raise without such vote; but it cannot include the wages of an unqualified teacher. A heading shall be prefixed to such tax list showing for what purpose the different items of the tax are levied.

[Con. School Law, tit. VII, §§ 39, 62, rewritten without intended change, except that the words "or board of education" twice occurring are inserted.]

(Page 54, § 62.)

§ 161. Tax warrant.-The warrant for the collection of the district tax shall be signed by the trustee, or the president and clerk

of the board of education, and it has the same force and effect as a

tax warrant issued by the board of supervisors. The district collector to whom it may be delivered for collection is authorized and required to collect from every person in such tax list named, the sum set opposite his name, or the amount due from a person or persons specified therein, in the same manner as town collectors. A tax warrant shall require the collector to collect the tax therein levied with his fees, and to return said warrant and the tax list to the trustee within sixty days after the date thereof, unless the time shall be extended.

[Con. School Law, tit. VII, § 78, rewritten without intended change, except that the words, "or the president and clerk of the board of education," are inserted in line two after the word trustee. The last sentence of the section is new.]

(Page 59, § 78.)

§ 162. Delivery to collector.-A warrant for the collection of a tax voted by the district shall not be delivered to the collector until the thirty-first day after the tax was voted. A warrant for the col lection of a tax not so voted may be delivered to the collector whenever the same is completed.

[Con. School Law, tit. VII, § 79, without change.] (Page 59, § 79.)

§ 163. Notice by collector.-The collector, on the receipt of a tax warrant, shall post notices in three public places in the 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. If the whole

amount of tax shall not be paid to the collector within that time,

he shall forthwith proceed to collect the same.

[Con. School Law, tit. VII, § 81, in part rewritten without intended change. The remainder of § 81 is included in §§ 164, 165 and 167 of the revision.]

(Page 60, § 81.)

§ 164. Notice to corporations.-A corporation subject to taxation in a school district, whose principal office is not in the district, may file with the clerk of the town a designation of a person, with his post office address, on whom a notice of a school tax may be served. At least ten days before the expiration of the two weeks, the collector shall serve either personally or by mail a copy of the notice required by the last section on a person so designated, and it shall be deemed a notice to the corporation. A notice served under this section shall also contain a statement of the amount of the tax assessed against such a corporation, together

with the collector's fees.

[This section is new. It is a substitute for that part of Con. School Law, tit. VII, § 81, which relates to the notice by the collector to corporations liable to taxation in his district.]

(Page 60, § 81.)

§ 165. Notice to non-residents.-The collector shall also give a like notice to each non-resident whose tax is one dollar or more, and whose residence or post office address is known to him, or which can be ascertained from the trustee or clerk.

[Con. School Law, tit. VII, part of § 81, rewritten without intended change.]

(Page 60, § 81.)

§ 166. Collector may execute warrant in another county.-A district collector may execute a tax warrant in any county in

which any part of the district is situated.

[Con. School Law, tit. VII, part of § 82, rewritten without intended change.]

(Page 61, part of § 82.)

§ 167. Collector's fees.-The collector shall receive for his fees on all sums paid in within the two weeks, one per centum, and on all sums collected by him after the expiration of that time, five per centum, except that if a notice is not served on a corporation, or a non-resident, as herein required, the collector shall only be entitled to one per centum on the tax assessed against such corporation or non-resident. If a levy and sale shall be necessarily made by the collector, he shall be entitled to traveling fees at the rate of ten cents per mile, to be computed from the schoolhouse.

[Con. School Law, tit. VII, part of § 81, rewritten without intended change.]

(Page 60, § 81.)

§ 168. When trustee may amend tax list.-If a trustee discovers an error in the tax list delivered by him to a collector, he may, with the written approval of the superintendent, amend and correct the same as directed by him in conformity with law; but such correction shall not be made until a tax which may have been improperly collected is refunded if required by the super

intendent.

[Con. School Law, tit. VII, § 84, rewritten without intended change.]

(Page 61, § 84.)