§ 113. Every clerk who shall refuse or neglect to make Penalty for such report, within the period so limited, shall, for each neglect. offence, forfeit the sum of one hundred dollars to the use of the school fund of the state.

cuted and

§ 114. It shall be the duty of the superintendent of com- How prosemon schools, to prosecute without delay, in his name of of- applied. fice, for such forfeiture, and to pay the monies recovered, into the treasury of the state, to the credit of the school fund.

town clerks

§ 115. It shall be the duty of each county clerk, imme- Notice to diately after the first day of October in every year, in case the commissioners of common schools of any town in his county shall have neglected to make to him their annual report, to give notice of such neglect to the clerk of the town, who shall immediately assemble such commissioners for the purpose of making their report.

STATE OF NEW-YORK,
SECRETARY'S OFFICE.

I CERTIFY the preceding to be a true copy of Title II. of Chapter XV., of the First Part of the Revised Statutes of this state, passed December 3d, 1827.

Albany, Jan. 8, 1828.

A. C. FLAGG, Secretary.

The provision referred to in section 73, is as

follows:

"Any three justices of the peace of a town may, for sufficient cause shown to them, accept the resignation of any town officer of their town." Sec. 33, Title 3, Chap. XI.

They may do the same as to officers of school districts, and must notify the clerk, or a trustee of the district, of such resignation.

NOTE 2.

The following are the provisions referred to in Sec. 80, and are extracted from Chap. XIII., Title II., which relates to the assessment and collection of taxes:

§ 15. If any person, whose real or personal estate is liable to taxation, shall at any time before the assessors shall have completed their assessments, make affidavit that the value of his real estate does not exceed a certain sum, to be specified in such affidavit; or that the value of the personal estate owned by him, after deducting his just debts, and his property invested in the stock of incorporated companies, liable under this Chapter to taxation on their capital, does not exceed a certain sum, to be specified in the affidavit, it shall be the duty of the assessors to value such real or personal estate, or both, as the case may be, at the sums specified in such affidavit, and no more."

"§ 16. If any trustee, guardian, executor or administrator, shall specify, by affidavit, the value of the property possessed by him, or under his control, by virtue of such trust, after deducting the just debts due from him, and the stock held by him in incorporated companies liable to taxation, in that capacity, the assessors shall in like manner value the same at the sum specified in such affidavit."

§ 17. All real and personal estate liable to taxation, the value of which shall not have been specified by the affidavit of the person taxed, shall be estimated by the assessors at its full value, as they would appraise the same in payment of a just debt due from a solvent debtor."

After completing the assessment rolls, Sec. 19 provides that the assessors "shall make out one fair copy thereof, to be left with one of their number. They shall also forthwith cause notices thereof to be put up at three or more public places in their town or ward."

"§20. Such notices shall set forth that the assessors have completed their assessment roll, and that a copy thereof is left with one of their number to be designated in such notice, at some place to be specified therein, where the same may be seen and examined by any of the inhabitants of the town or ward during twenty days; and that the assessors will meet on a certain day,

at the expiration of such twenty days, and at a place to be specified in such notice, to review their assessments, on the application of any person conceiving himself aggrieved.".

§ 21. The assessor with whom such assessment roll is left, shall submit the same, during the twenty days specified in such notice, to the inspection of all persons who shall apply for that purpose."

§22. The assessors shall meet at the time and place specified in the notice, and on the application of any person conceiving himself aggrieved by their assessment, shall review such assessment. And when the person objecting thereto, shall not previously have made affidavit concerning the value of his property, pursuant to the fifteenth and sixteenth sections of this Title, the assessors shall, on the affidavit of such person, made as provided in those sections, reduce their assessment to the sum specified in such affidavits."

§ 23. If the person objecting to the assessment can show, by other proof than his own affidavit, to the satisfaction of the assessors, or of a majority of them, that such assessment is erroneous, the assessors shall review and alter the same, without requiring any such affidavit."

§ 24. Where any person, in possession of personal property liable to taxation, shall make affidavit, that such property, or any part thereof, specifying what part, is possessed by him as agent for the owner thereof, and shall dis close in such affidavit the name and residence of the owner, the assessors, if it shall appear that such owner is liable to be taxed under this Chapter, shall not include such personal estate in the assessment of the property of such possessor."

§ 25. The affidavits specified in this Article, shall be made before the assessors, or one of them, either of whom is hereby authorised to administer an oath for that purpose; and the assessors shall cause all such affidavits to be filed in the office of the town clerk."

NOTE 3.

The manner of proceeding on an execution issued by a justice of the peace, is prescribed in the existing statute, as follows:

"That the constable, after taking goods and chattels into his custody, by virtue of any execution, shall immediately give public notice, by advertisement, signed by himself, and put up at three public places in such city or town, where such goods and chattels shall be taken, of the time and place within such city or town, when and where they will be exposed to sale, at least five days before the time appointed for selling them, and therein describe the goods and chattels so taken; and at the time and place so appointed, and the said goods and chattels being present, shall expose them to sale at public vendue to the highest bidder, and pay the debt or damages and costs levied, to the justice who issued the execution, returning the overplus, if any, to the owner."

The following articles are exempt from execution, and consequently cannot be taken on a warrant issued by the trustees of a district, viz.:

"All sheep, to the number of ten, together with their fleeces, and the cloth manufactured from the same, one cow, the necessary fodder for the same, two swine, and the pork of the same, all necessary wearing apparel, beds and bedding; necessary cooking utensils, one table, six chairs, six knives and forks, six plates, and six tea cups and saucers, all spinning wheels, weaving looms, or stoves placed or put up for use, and kept for use in any dwelling-house, the pews in any house or place of public worship, family

bibles and prayer books, the school books and other family books, not exceeding in value twenty-five dollars, used by or in the family of any person, all arms and accoutrements, which are now by law exempted from execution or distress for rent, the same being owned by any person being a householder, shall be exempted from execution and distress for rent, any law to the contrary notwithstanding."

COMMISSIONERS AND INSPECTORS.

The following provisions, which relate to the commissioners and inspectors of common schools, are extracted from Chap. XI., "Of the Powers, Duties, and Privileges of Towns;" which Chapter does not take effect, until after the 31st of December, 1828.

Commissioners of common schools must be electors of the town for which they are chosen. Sec. 12, Title III. Chap. XI.

They must also be freeholders, except in the several towns in the counties of Allegany, Cattaraugus, Chautauque, Erie, Genesee, Niagara, and St. Lawrence; and in the towns of German and Otselic, in Chenango; Jay and Wilmington, in Essex; Alexandria and Philadelphia, in Jefferson; Watson, in Lewis; Conesus, in Livingston; Wheeler, in Steuben; and Catlin, Erin, and Veteran, in Tioga; in each of which all electors who are in possession of lands in such towns, under a contract for the purchase of the same, and have made improvements on, or payments for such lands, to the amount of $150, or are worth that sum in personal property, over and above all debts and incumbrances, shall be eligible in the same manner as if they were freeholders. Sec. 13, ib.

"Every person chosen commissioner or inspector of common schools, before he enters on the duties of his office, and within ten days after he shall be notified of his election, shall cause to be filed in the office of the town clerk, a notice in writing signifying his acceptance of such office." Sec. 17, ib.

"If any person chosen or appointed to either of the offices named in the last section, shall not cause such notice to be filed, such neglect shall be deemed a refusal to serve." Sec. 18, ib.

"If any person, chosen commissioner or inspector of common schools, shall refuse to serve therein, he shall forfeit for the use of the town, the sum of ten dollars." Sec. 30, ib.

"In each town the supervisor and town clerk, together with the justices of the town, or a majority of such justices, shall constitute a board of auditors to examine the accounts of the overseers of the poor, the commissioners of common schools, and the commissioners of highways of such town, for monies received and disbursed by them." Sec. 46, ib.

"The board of auditors of town accounts shall meet for the purpose of examining the same annually in each town in this state, on the Tuesday preceding the annual town meeting to be held in such town." 47, ib.

Sec.

Commissioners and inspectors of common schools are allowed one dollar per day. Sec. 2. Title IV. Chap. XI.