under their warrant for the collection of a tax, because in apportioning the tax they were not governed by the last completed assessment-roll of the town, but took the names from a later one, which had not been corrected, putting their decision upon the ground that the act was a ministerial one merely. The court in Hill v. Sellick, 21 Barb. 207 (1855), says that this decision must be regarded as overruled by Easton v.Calendar, 11 Wend. 90 (1833), and Finch v. Cleveland, 10 Barb. 290 (1851). The Court of Appeals, however, in Jewell v. Van Steenburgh, 58 N. Y. 85 (1874), overrules Randall v. Smith, 1 Den. 214 (1845), which disapproved of the doctrine of Alexander v. Hoyt, above, and would seem to have approved Alexander v. Hoyt, so far as it holds the trustees liable.

Reduction of valuation.— § 65. Where such reduction shall be duly claimed and where the valuation of taxable property can not be ascertained from the last assessment-roll of the town, or where the valuation of such property shall have increased or diminished, since the last assessment-roll of the town, or an error, mistake or omission on the part of the town assessors shall have been made in the description or valuation of taxable property, the trustees shall ascertain the true value of the property to be taxed from the best evidence in their power, giving notice to the persons interested, and proceeding in the same manner as the town assessors are required by law to proceed in the valuation of taxable property, the hearing of grievances, and the revision of the town assessment-roll.

See Form No. 63.

Upon the completion of the roll the tax-list must be left with one of the trustees, or at some place where it can be inspected by the persons interested for at least twenty days from the time notice is given of its completion; and such notice must be posted in at least three public places in the district. The department of public instruction has held, that in cases where the only alteration from the valuation of the town assessmentroll was the placing of new or additional property upon the tax-list or increasing the valuation of the property, the service of a notice upon persons so assessed will be sufficient, but if property is stricken from the tax-list or the valuation is reduced, notice must be posted, as such change will increase the rate of taxes upon all property in the town, therefore, all the taxable inhabitants of the town are persons interested." The omission to give a notice of a grievance day, as required by town assessors, is a jurisdictional defect, invalidating the tax and making trustees liable as trespassers in enforcing its collection. Jewell v. Van Steenburg, 58 N. Y. 85 (1874). Proceedings on grievance day shall be substantially the same as in the case of proceedings before assessors. See Tax Law, § 36, ante, and cases cited thereunder.

Equalization of valuations in joint districts. § 66. When a district embraces parts of more than one town, it shall be the

duty of the supervisors of such towns so in part embraced and they are hereby directed, upon receiving a written notice from the trustee or trustees of such district, or from three or more persons liable to pay taxes upon real estate therein, to meet at a time and place to be named in such notice, which time shall not be less than five or more than ten days from the service thereof, and a place within the bounds of the towns so in part embraced, and proceed to inquire and determine whether the valuation of real property upon the several assessment-rolls of said towns are substantially just, as compared with each other, so far as said districts are concerned, and if ascertained not to be so, they shall determine the relative proportion of taxes that ought to be assessed upon the real property of the parts of such district lying in different towns, and the trustees of such district shall thereupon assess the proportion of any tax thereafter to be raised, according to the determination of such supervisors, until new assessment-rolls of the town shall be perfected and filed, using the assessment-rolls of the several towns to distribute the said proportion among the persons liable to be assessed for the same. In cases when such supervisors shall be unable to agree, they shall summon a supervisor from some adjoining town, who shall unite in such inquiring, and the finding of a majority shall be the determination of such meeting. Such supervisors shall receive for their services three dollars per day for each day actually employed which shall be a town charge upon their respective towns.

See Form No. 64.

The report of a determination ought to be made in duplicate or triplicate, according to the number of towns; each should be signed by the supervisors and one copy filed in the clerk's office of each town. It should have annexed to it the original application upon which it was made, the evidence of which is necessary to uphold the order. See 21 Barb. 210. Trustees are not liable as trespassers for an error as to basis of apportionment any more than for an error in the amount, 11 Wend. 90.

Persons working land on shares or in possession by contract. § 67. Any person working land under a contract for a share of the produce of such land, shall be deemed the possessor, so far as to render him liable to taxation therefor, in the district where such land is situate, and any person in possession of real property under a contract for the purchase thereof shall be liable to taxation therefor in the district where such real property is situate.

Nonresidents having agents, etc., on land. § 68. Every person owning or holding any real property within any school district, who shall improve and occupy the same by his agent or

servant, shall, in respect to the liability of such property to taxation, be considered a taxable inhabitant of such district, in the same manner as if he actually resided therein.

Tenants paying tax.- § 69. Where any district tax, for the purpose of purchasing a site for a schoolhouse, or for purchasing or building, keeping in repair, or furnishing such schoolhouse with necessary fuel and appendages, shall be lawfully assessed, and paid by any person on account of any real property whereof he is only a tenant at will, or for three years, or for a less period of time, such tenant may charge the owner of such real estate with the amount of the tax so paid by him, unless some agreement to the contrary shall have been made by such tenant.

Exemption of certain persons.- § 70. Every taxable inhabitant of a district who shall have been, within four years, set off from any other district, without his consent, and shall within that period, have actually paid in such other district, under a lawful assessment therein, a district tax for building a schoolhouse, shall be exempted by the trustees of the district where he shall reside, from the payment of any tax for building a schoolhouse therein.

Taxes on nonresident lands.-§ 71. When any real estate within a district so liable to taxation shall not be occupied and improved by the owner, his servant or agent, and shall not be possessed by any tenant, the trustees of any district, at the time of making out any tax-list by which any tax shall be imposed thereon, shall make and insert in such tax-list a statement and description of every such lot, piece or parcel of land, so owned by nonresidents therein, in the same manner as required by law from town assessors in making out the assessment-roll of their towns; and if any such lot is known to belong to an incorporated company liable to taxation in such district, the name of such company shall be specified, and the value of such lot or piece of land shall be set down opposite to such description, which value shall be the same that was affixed to such lot or piece of land in the last assessment-roll of the town; and if the same was not separately valued in such roll, then it shall be valued in proportion to the valuation which was affixed in the said assessmentroll to the whole tract of which such lot or piece shall be part.

Return of unpaid taxes by collector-§ 72. If any tax on real estate placed upon the tax-list and duly delivered to the collector, or the taxes upon nonresident stockholders in banking associations organized under the laws of Congress, shall be unpaid at the time the collector is required by law to return his warrant, he shall deliver to the trustees of the district an

account of the taxes remaining due, containing a description of the lands upon which such taxes were unpaid as the same were placed upon the tax-list, together with the amount of the tax so assessed, and upon making oath before any justice of the peace or judge of court of record, notary public or any other officer authorized to administer oaths, that the taxes mentioned in any such account remain unpaid, and that, after diligent efforts he has been unable to collect the same, he shall be credited by said trustees with the amount thereof.

urer.

Certification and transmission thereof to county treas-§ 73. Upon receiving any such account from the collector, the trustees shall compare it with the original tax-list, and, if they find it to be a true transcript, they shall add to such account their certificate, to the effect that they have compared it with the original tax-list and found it to be correct, and shall immediately transmit the account, affidavit and certificate to the treasurer of the county.

Amount of unpaid taxes to be paid collector.-§ 74. Out of any moneys in the county treasury, raised for contingent expenses, or for the purpose of paying the amount of the taxes so returned unpaid, the treasurer shall pay to the collector the amount of the taxes so returned as unpaid, with five per centum in addition thereto, for compensation of such collector, and if there are no moneys in the treasury applicable to such purpose, the board of supervisors, at the time of levying said unpaid taxes, as provided in the next section, shall pay to the collector of the school district the amount thereof by voucher or draft on the county treasurer, in the same manner as other county charges are paid, and the collector shall be again charged therewith by the trustees. [Thus amended by Laws of 1895, chap. 769.]

Collection of unpaid taxes.-§ 75. Such account, affidavit and certificate shall be laid by the county treasurer before the board of supervisors of the county, who shall cause the amount of such unpaid taxes, with seven per cent. of the amount in addition thereto, to be levied upon the lands on which the same were imposed; and if imposed upon the lands of any incorporated company, then upon such company; and when collected the same shall be returned to the county treasurer to reimburse the amount so advanced, with the expenses of collection; and if imposed upon the stock of a nonresident stockholder in a banking association organized under the laws of Congress, then the same, with seven per cent. of the amount in addition thereto, shall be a lien upon any dividends thereafter declared upon such stock, and, upon notice by the board of supervisors to the president

and directors of such bank of such charge upon such stock, the president and directors shall thereafter withhold the amount so stated from any future dividends upon such stock, and shall pay the same to the collector of the town duly authorized to receive the same.

Payment before levy of tax.-§ 76. Any person whose lands are included in any such account may pay the tax assessed thereon with five per centum added thereto to the county treasurer, at any time before the board of supervisors shall have directed the same to be levied. [Thus amended by Laws 1895, chap. 769.]

Proceedings for collection of unpaid taxes.- § 77. 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 nonresidents; or if any part of the amount so assumed consisted of a tax upon any 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.

Warrant for collection of tax.- § 78. The warrant for the collection of a district tax shall be under the hands of the trustees, or a majority of them, with or without their seals; and it shall have the like force and effect as a warrant issued by a board of supervisors to a collector of taxes in the town; and the collector to whom it may be delivered for collection shall be thereby authorized and required to collect from every person in such tax-list named the sum set opposite to his name, or the amount due from any person or persons specified therein, in the same manner that collectors are authorized to collect town and county taxes.

Delivery to collector.-§ 79. A warrant for the collection of a tax voted by the district shall not be delivered to the collector until the thirty-first day after the tax was voted. A warrant for the collection of any tax not so voted may be delivered to the collector whenever the same is completed.

Collector's bond.-§ 80. Within such time, not less than ten days, as the trustees shall allow him for the purpose, the col