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 consolidated school law, tit. VII, § 81, which relates to the notice by the collector to corporations liable to taxation in the collector's 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. (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, § 82 rewritten. (Page 61, § 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 upon all sums collected by him after the expiration of that time, five per centum, except that if a notice is not served upon a corporation, or a non-resident, as herein required, the collector shall only be entitled to one per centum upon 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. (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 superintendent.

[Con. School Law, tit. VII, § 84, rewritten. (Page 61, § 84.)]

§ 169. Renewal of warrant.-The trustee may extend the time for the return of the warrant for an additional period of not more than sixty days. An extension of the warrant does not affect the bond given by the collector and his sureties.

[Based upon Con. School Law, tit. VII, § 83, but mostly new. (Page 61, § 83.)]

§ 170. Collector to pay over money to treasurer. The collector shall immediately pay to the treasurer all moneys received by him from taxes or otherwise, and shall report in writing at each annual meeting all his collections, receipts and disbursements during the preceding year. If the collector is also treasurer, all moneys received by him as collector shall be deemed to have been paid to him as treasurer.

[Con. School Law, tit. VII, § 86, rewritten. (Page 62, § 86.)]

§ 171. Collectors' return of unpaid taxes.—If a tax upon real property, or against a non-resident stockholder in a national bank, is unpaid when the collector is required to return his warrant, he shall deliver to the trustee a verified account of such unpaid taxes, with a description of the lands upon which the same were assessed. The verification must be to the effect that the taxes

therein specified in the account remain unpaid, and that after diligent effort the collector has been unable to collect the same.

[Con. School Law, tit. VII, § 72, rewritten. (Page 57, § 72.)]

§ 172. Returns to be transmitted to county treasurer.-The trustee, upon receiving such account, shall compare it with the original tax list, and if found to be a true transcript, shall add his certificate to the effect that he has made the comparison and found the account correct. He shall immediately transmit such account and certificate to the treasurer of the county.

[Con. School Law, tit. VII, § 73, rewritten. (Page 57, § 73.)]

§ 173. Treasurer to pay collector amount of unpaid taxes.-The county treasurer shall immediately pay to the collector the amount of the unpaid taxes stated in such account, with two per centum in addition thereto for the compensation of the collector. The board of supervisors may annually provide a fund for the payment of unpaid school taxes. If when such account is presented the treasurer has no funds applicable to the payment thereof, he shall immediately borrow the same on the credit of the county, and may issue his obligation therefor. The amount so borrowed is a charge on the county, and shall be levied and collected by the board of supervisors.

[Con. School Law, tit. VII, § 74 rewritten and extended so

that if there are no moneys in the treasurer's hands to pay the unpaid school taxes, the treasurer must borrow a sufficient sum for that purpose and may issue his obligations therefor. (Page 58, § 74.)]

§ 174. Collection of unpaid taxes.-The treasurer shall present such account to the board of supervisors at its next annual meeting, who shall cause the amount of such unpaid taxes with seven per

centum of the amount in addition thereto, to be levied upon the lands upon which the same were imposed; and upon a corporation, if any, owning such lands. When collected the same shall be paid to the county treasurer.

[Con. School Law, tit. VII, part of § 75 rewritten. (Page 58, § 75.)]

§ 175. Payment of tax before levy.-A person whose property is included in such account may pay the tax assessed thereon with five per centum added thereto, to the county treasurer at any time before it has been levied by the board of supervisors.

[Con. School Law, tit. VII, § 76, rewritten. (Page 58, § 76.)]

§ 176. Proceeding for collection of unpaid taxes.-The same proceedings in all respects shall be had for the collection of the amount so directed to be raised by the board of supervisors as are provided by law in relation to the county taxes; and, upon a similar account, as in the case of county taxes of the arrears thereof uncollected, being transmitted by the county treasurer to the comptroller, the same shall be paid on his warrant to the treasurer of the county advancing the same; and the amount so assumed by the state shall be collected for its benefit, in the manner prescribed by law in respect to the arrears of county taxes upon land of non-residents; or if any part of the amount so assumed consisted of a tax upon an incorporated company, the same proceedings may also be had for the collection thereof as provided by law in respect to the county taxes assessed upon such company.

[Con. School Law, tit. VII, § 77 without change in substance. (Page 58, § 77.)]

§177. Non-resident stockholder in national bank. If such unpaid taxes are imposed upon the stock of a non-resident stockholder in

a national bank, the amount thereof with seven per centum in addition thereto, shall be a lien upon any dividend thereafter declared upon such stock; and upon notice to the bank by the clerk of the board of supervisors, the unpaid taxes and interest shall be paid by the bank to the collector of the town authorized to receive the same, out of any dividends which may thereafter accrue. The notice to the bank shall be served in like manner and with the same effect as a summons in a court of record. If such taxes are not paid before the town collector returns the warrant, the amount thereof shall be paid by the bank in like manner to the county treasurer.

[Con. School Law, tit. VII, part of § 75 rewritten. Provision as to the service of the notice is new. (Page 58, § 75.)]

§ 178. Trustee may bring action to recover unpaid tax.—An action may be commenced by the trustee in his name of office to recover an unpaid tax. The trustee shall immediately pay all funds so collected by him to the treasurer.

[Con. School Law, tit. VII, § 85 rewritten. (Page 61, § 85.)]

§ 179. When tenant may charge owner for taxes paid.-A tenant of real property at will or for three years or less who pays a tax thereon lawfully assessed for the purpose of purchasing a site for a schoolhouse, or purchasing a building, keeping in repair or furnishing such schoolhouse with necessary fuel and appendages, may charge the owner of such property with the amount of the taxes so paid by him.

[Con. School Law, tit. VII, § 69, rewritten. (Page 56, § 69.)]

§ 180. Trustee to file tax warrant.-The trustee within fifteen days after the return of the tax list and warrant, shall file the same with the clerk of the town in which the collector resides.

[Con. School Law, tit. VII, § 89, rewritten. (Page 62, § 89.)]