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2. A garden, orchard, vineyard, or any part thereof, not within

a city.

3. A yard or inclosure, or any part thereof, necessary to the use

or enjoyment of buildings.

4. Fixtures or erections for the purposes of trade or manufao

ture. !

[Con. School Law, tit. IX, § 2, rewritten without change, except that we add vineyard in subdivision 2. The provision as to the acquisition of less than a city or village lot is contained in § 130 of revision.]

(Page 85, $ 2.)

§ 132. When site may be changed.- A site upon which a school

house has been erected, or is in process of erection, shall not be

changed, nor such house be removed, except upon the condemna.

tion by the commissioner, or upon the adoption of a resolution by

a special district meeting, and the written approval of the com

missioner. Such resolution must describe the new site by metes

and bounds.

[Con. School Law, tit. VII, § 19, rewritten and changed as follows: We permit the commissioner to condemn a schoolhouse site, a power which he does not possess by the present law.]

(Page 39, § 19.) § 133. Sale of former site.—When a site is changed a district

meeting may direct the sale of the former site, and of the build

ings and appurtenances, or any part thereof, and fix the price and

terms of sale. A conveyance may be executed by the trustee. If

a credit on the sale is authorized, the trustee may take a bond

and mortgage in his name, as trustee, and the amount of such security shall be deemed moneys of the district in his hands. The

trustee or a successor may maintain an action to recover such

amount and enforce the security.

[Con. School Law, tit. VII, § 20, rewritten and condensed without intended change of substance.]

(Page 40, $ 20.)

§ 134. Disposition of proceeds.-Moneys arising from such a

sale shall be applied first to the expenses incurred in procuring a

new site, in erecting and placing a schoolhouse thereon, and im

proving and furnishing such site and house. The surplus, if any,

shall be credited to the general fund, and appropriated as directed

by a district meeting.

[Con. School Law, tit. VII, § 21, rewritten without intended change in substance.]

(Page 40, $ 21.)

§ 135. Schoolhouse not to be built on town line.—A school

house shall not be so built as to stand on the division line be

tween two towns.

[Con. School Law, tit. VII, § 16, unchanged in substance. (Page 38, $ 16.)

§ 136. Approval of plans for a schoolhouse.-A schoolhouse

shall not be built until the plans therefor shall be approved in

writing by the commissioner.

[Con. School Law, tit. VII, second sentence of § 17 made general. The present law provides that a schoolhouse shall not be built until the plans of heating, ventilating and lighting are approved by the commissioner.]

(Page 38, $17.)

§ 137. New schoolhouse after condemnation.—A commissioner

who condemns a schoolhouse or site shall make an order of condemnation, and deliver it to the trustee, and a copy to the superin

tendent. It shall state

It shall state what sum in the opinion of the commis

sioner will be necessary to erect a schoolhouse suitable for the dis.

trict. The trustee within five days after the receipt of such order

shall call a special district meeting to be held within twenty days

for the purpose of considering the question of building a school

house. The meeting may determine the size of the house, the

material to be used in its construction, and vote a tax therefor. If

such a tax is not voted within thirty days after the day fixed for

the meeting, the trustee shall proceed by contract or otherwise to

build a schoolhouse in accordance with the order of the commis.

sioner, and levy a tax therefor. Any district meeting may increase

the amount estimated by the commissioner. The superintendent,

upon the application of a district meeting, or if such a meeting fails

to act under the order, upon the application of the trustee, may

reduce the amount estimated by the commissioner, and fix the

minimum cost of the schoolhouse.

[Con. School Law, tit. V, § 13, sub. 4, as amended by L. 1897, chap. 512, rewritten and changed as follows: 1st. By fixing the time within which the trustee must call the meeting. The present law requires that it be called immediately upon the receipt of the order. 2nd. By providing that such meeting must be held within twenty days. 3rd. By the change as indicated in the last sentence of the section relating to the superintendent's authority.]

(Page 25, § 13, sub. 4.)

§ 138. Fire escapes for school buildings.-All school building

which are more than two stories high shall have properly con

structed stairways on the outside thereof, with suitable doorways leading thereto from each story above the first, for use in case of fire.

Such stairways shall be kept in good order and free from obstruc

tions, and doors leading to the same shall not be bolted or locked

during school hours. The authorities having charge of such

schoolhouses shall cause the stairways to be constructed and main

tained.

[Con. School Law, tit. VII, § 49, and Con. School Law, tit. VIII, $ 15, sub. 15, rewritten and condensed without intended change, except that the provision in § 49 excepting New York and Brooklyn from the operation of that section is omitted. Also by the omission of the provision as to the expenses of making such changes, which is included elsewhere in the revision.

(Pages 50, 78, SS 49, 15.)

§ 139. Use of schoolhouse.—The schoolhouse shall be used, so

far as practicable, for the sessions of the school, and for district

meetings. A trustee, unless prohibited by a district meeting,

may also permit it to be used at other times for any educational

purpose. The trustee on written request of the commissioner

shall grant the use of a schoolhouse for a teachers' examination

appointed by the superintendent.

[Con. School Law, tit. V, § 16, and Con. School Law, tit. VII, $ 52, rewritten and condensed without intended change of substance.]

(Pages 27, 52, SS 52, 16.)

§ 140. Purchase and display of flags.—The authorities of every

public school shall provide each schoolhouse in their district with

United States flag, a flag staff, and other necessary appliances

for the display of such flag.

Such flag shall be displayed upon or near the school building during school hours, and at such other

times as the authorities may direct. The said authorities shall

make rules for the proper custody, care and display of the flag,

and when the weather will not permit it to be otherwise dis

played, it shall be placed conspicuously in the principal school

room in the schoolhouse.

[L. 1898, chap. 481, SS 1, 2, rewritten and condensed, without material change.

ARTICLE VII.

FINANCE.

Section 150. Property and persons subject to taxation.

151. When person deemed a taxable inhabitant.

152. Tax law; when applicable.

153. Valuation, how ascertained.

154. Original assessment by trustee.

155. Notice of hearing.

156. Equalization where district is in different towns.

157. Taxes on nonresident lands.

158. When property exempt from taxes for schoolhouse.

159. When school commissioner must approve tax.

160. Tax list.

161. Tax warrant.

162. Delivery to collector.

163. Notice by collector.

164. Notice to corporations.

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