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§ 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 improving 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. (Page 40, § 21.)]

§ 135. Schoolhouse not to be built on town line.-A schoolhouse shall not be so built as to stand on the division line be tween two towns.

[Con. School Law, tit. VII, § 16, rewritten. (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, rewritten and extended. The last clause is new. (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 superintendent. It shall state what sum in the opinion of the commissioner will be necessary to erect a schoolhouse suitable for the district. 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 schoolhouse. 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 extended by the insertion of the provision relating to the time within which the trustee must call a special meeting and also stating the time within which such meeting must be held and by the further addition relating to the authority of the superintendent as specified in the last sentence of the section. (Page 25, § 13, sub. 4.)]

§ 138. Fire escapes for school buildings.-All school buildings which are more than two stories high shall have properly constructed 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 obstructions, 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 tit. VIII consolidated. (Pages 50, 77, §§ 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.

[Con. School Law, tit. VII, § 52, rewritten. (Page 52, § 52.)]

§ 140. Purchase and display of flags.-The authorities of every public school shall provide each schoolhouse in their district with a United States flag, a flagstaff, 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.

[L. 1895, chap. 222, § 1 rewritten. (Con. School Law, page

149.)]

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.

165. Notice to nonresidents.

166. Collector may execute warrant in another county.

167. Collector's fees.

168. When trustee may amend tax list.

169. Renewal of warrant.

Section 170. Collector to pay over money to treasurer.

171. Collector's return of unpaid taxes.

172. Returns to be transmitted to county treasurer. 173. Treasurer to pay collector amount of unpaid taxes.

174. Collection of unpaid taxes.

175. Payment of tax before levy.

176. Proceeding for collection of unpaid taxes.

177. Non-resident stockholders in national bank.
178. Trustee may bring action to recover unpaid tax.
179. When tenant may charge owner for taxes paid.
180. Trustee to file tax warrant.

181. When collector liable for moneys lost.

182. Collector's bond.

183. Treasurer's bond.

184. Treasurer to be custodian of district moneys.

185. Disbursement by treasurer; reports.

186. Application of district money.

187. Moneys may be raised by tax or bonds.

188. Bonds for improvements.

189. Sale of district bonds.

[General note.-This article is intended to embrace the general provisions relating to local taxation for school purposes, including bonds, return and collection of unpaid taxes, and duties of the collector and treasurer. Some provisions are new, and some changes have been made, which are indicated in the notes at the foot of the section.]

§ 150. Property and persons subject to taxation.-School dis trict taxes shall be apportioned by the trustee as follows:

1. Upon all real property subject to taxation in the district. Such property shall be assessed to the person or corporation then

owning or possessing the same, except that land lying in one body and occupied by the same person, either as owner, or agent for the same principal, or as tenant under the same landlord, if assessed as one lot on the last revised completed assessment-roll of the town, though situated partly in two or more school districts, shall be taxable in the district in which such occupant resides. This rule does not apply to land owned by a nonresident of the district, and which is not occupied by an agent, servant or tenant residing in the district. Such unoccupied land shall be assessed as nonresident, and a description thereof shall be entered in the tax-list, together with the name of the owner, if known.

2. Upon all persons residing in the district, and upon all cor porations liable to taxation therein, for the personal property owned by them and liable to taxation.

3. Upon individual bankers doing business in the district.

4. Upon nonresident stockholders in banks or banking associations situated in the district, for the amount of stock owned by them therein.

[Con. School Law, tit. VII, § 63, rewritten and changed so

that where land is assessed to a nonresident the name of such nonresident must be stated, if known. (Page 54, § 63.)]

§ 151. When person deemed a taxable inhabitant.-A person is deemed a taxable inhabitant and is liable to taxation on real property in the district where it is situated.

1. Where he works it under a contract for a share of the produce thereof; or

2. Where he is in possession under a contract for the purchase thereof; or

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