Deductions for has in relation to town lists; and no deduction or abatement indebtedness. 1859. Assessment of real estate omitted from grand list. 1866. Of land sold since completion of grand list. 1859. Mode of assess ment. shall be made on account of the indebtedness of the owner of any real estate so taxed, unless both the debtor and the creditor belong to said district, and the debt is secured by a mortgage of real estate situated therein; and such list, when perfected by said assessors and selectmen, shall be lodged with the town clerk; and said valuation shall be the rule of taxation for said estate, by said district, for the year ensuing; and said assessors shall be paid by said district a reasonable compensation for their services. SEC. 4. When any real estate in any district has not been put into the town list, or, when any polls in any district, liable to taxation, have not been entered in said list, one or more of the assessors of the town in which such omission has occurred, on application of said district, shall value such real estate, and make a list of said polls, and add such property and polls to the list of the district. SEC. 5. When a district lays a tax on the town list last completed, and the title to any real estate has been in any way changed between the first day of October next preceding, and the time of laying said tax, one or more of the assessors of the town in which such change of property has occurred, on application of such district, shall value said real estate in the name . of the person owning it at the time of laying said tax, and deduct the same from the list of the person in whose name it stood on the town list. SEC. 6. The assessors, in performing the duties mentioned in the two preceding sections, shall proceed in the manner prescribed for assessing real estate in the second section of this Chapter. INDEX TO THE SCHOOL LAWS. Abolition of School Districts, Page Acting School Visitor appointed by Board of School Visitors, - 221 Agent of State Board of Education, for inspecting factories, &c.,. 212 247 Apparatus, School,. 223, 237 &c., of Districts, Appeal to Superior Court from town proceedings as to formation, alteration, Appropriation for support of public schools, 224, 225 240 to superintend its management, mitted, Assessment of property and polls taxable by school districts,. powers and duties, may appoint an agent to see that children are sent to school, may establish a model primary school,... Books, coming into possession of school officers, to be preserved, and trans- text books to be furnished to poor children, Boroughs, arrest of truants in, .249, 250 218 219 212 246 246 246 247 222 236 213 Charges for tuition, to meet extra expenses for graded schools, &c., required to be educated, in school or at home,. if unruly, may be bound out by Selectmen,- Annual reports. Board of Visi tors. rates charged to its other pupils for the same year. Said pupils, so nominated and received, shall be citizens of this State, and shall be admitted into said School upon the same terms, and subject to the same rules and discipline, which shall apply to all its other pupils, except that they shall pay nothing for their instruction. SEC. 4. Said corporation shall annually make up and distribute the reports, required by the fourth paragraph of the fifth section of said Act of Congress. SEC. 5. The Governor, Lieutenant Governor, the three senior senators, and the Secretary of the Board of Education, shall constitute a board of visitors, who shall visit said School in each year, and report annually thereon to the General Assembly. SEC. 6. Said visitors, with the Secretary of the Sheffield pils for gratul- Scientific School, shall constitute an appointing board, who shall select from such candidates as shall offer themselves, those who shall be entitled to receive the gratuitous instruction in said School. 1864. Selection of pu tous instruction. Preferences in selection. Secretary of ap SEC. 7. If there are more applications for the bounty of the State than there are vacancies to be filled on the part of the State, said board shall give the preference to such young men as are fitting themselves for agricultural, and mechanical or manufacturing occupations in life, and may have become orphans through the death of a parent in the naval or military service of the United States; and, next to them, to such as are most in need of pecuniary assistance; and shall provide that the appointments shall be distributed, as far as practicable, among the several counties of the State, in proportion to their population. SEC. 8. The Secretary of said School shall also be the secrepointing board. tary of said appointing board, and record their transactions; and shall, at least one month before the close of each academic year in said School, cause to be published in at least one newspaper in every county in this State, an advertisement, specifying the number of pupils entitled by law to be admitted into said School for gratuitous instruction, during the ensuing academic year, and designating the time and manner in which applications for admission may be made to said appointing board. TITLE XII. CHAPTER III. SCHOOL DISTRICT TAXES. 1878. To be laid on wha'. SEC. 1. All taxes imposed by any school district shall be 1856. 1860. 1877. laid on the real estate situated therein, and the ratable personal estate and polls of those persons who belonged to said district at the time of laying such tax, which polls shall be set in the list at one hundred dollars each, and upon any manufacturing or mechanical business, subject to taxation, which is located or carried on in said district, not including therein the value of any real estate situated out of the district; and neither the business so taxed, nor any real estate in said district, shall be taxed in any other district.* Whenever any school district, having within its boundaries any town almshouse and farm, shall impose any tax for the purpose of building or repairing its school-house, said real estate owned by said town shall not be exempt from such taxation. SEC. 2. When real estate in any district is so entered in the list of the town in common with other estate situated out of said district, that there is no distinct and separate value put by the assessors upon the part lying in said district, one or more of the assessors of the town in which said property is situated shall, on application of said district, value said part of said estate, and return a list of the same to the clerk of said district; and notice of such valuation and of the meeting of the assessors and selectmen hereafter mentioned, shall be given by the district committee, in the same way as a notice for district meetings.† SEC. 3. At the end of ten days, after such return of said list, said assessors and selectmen shall meet in such place as said committee shall designate in such notice, and shall have the same power, in relation to such list, that the board of relief * Real estate in any district is taxable there, whether the owner belongs there or not. 11 Conn., 486, 487; 4 Day, 382. That votes imposing school taxes, if inartificially drawn, will be favorably construed, see 15 Conn., 332. That the doings of assessors, when called out under this section will be ably construed, see 15 Conn., 455, 456. 1856 1874. Assessment of real estate in two districts. Board of relief, how constituted. Clerk of school district, election of,. duties of.. enumeration of children by.. Colored children to be admitted to all schools, Commissioner of the School Fund to manage the Agricultural College Fund, Controller, returns to,---- Page -227, 228 228 239 215 247 -219, 221, 240, 241 241 241 to distribute income of School Fund and annual State appro- to deduct for districts where school has not been properly kept, orders in favor of districts having a Board of Education,. Compulsory Education, Consolidation of Districts,. Funds of the districts consolidated,. Districts, formation, alteration and dissolution,. notice of such proceedings, appeal to Superior Court,- first meeting, how called,- consolidation or abolition of,- - of part of a district,. disposition of funds, &c., on consolidation, boundary lines, settlement of, record of, formed from School Societies organized under Act of 1855,--- 221 211, 212 224 224, 225 216 .232-235 -232, 234 225, 234 223 216 218 222 -222, 223 229, 230 222 are corporations, powers and duties, may take land for site of school house,. must originally contain not less than forty children, school may be discontinued when there are not over eight children, 215 to receive no State or town money, unless the district committee make their report to the School Visitors,---- 244 nor unless there is a suitable school-house, 229 |