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of such schools shall be raised in like manner as for the support of the other public schools of such district. amended by Laws 1896, chap. 264.]

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Industrial departments.- § 25. Boards or departments of education of cities and villages, and of union free schools and trustees of public school districts, are hereby authorized and empowered to establish and maintain a department or departments in the schools under their charge for industrial training and for teaching and illustrating the manual or industrial arts, and the principles underlying the same; and for that purpose they are respectively authorized to purchase and use such material and apparatus and to establish and maintain such shops, and to employ such instructor or instructors, in addition to the other teachers in said schools, as in their judgment shall be deemed necessary or proper whenever the authorities or electors respectively now authorized by law to raise money by taxation for school purposes, shall make provision for the maintenance of such departments.

Tax for. § 26. All authorities and electors, respectively, now authorized by law to levy and raise taxes for school purposes, are hereby authorized to levy and raise by taxation, in addition to any amount or amounts which they are now, respectively, in any city, village or district, authorized by law to raise for school purposes, and in the same manner, and at a regular or special meeting, the necessary funds to establish and maintain such industrial departments as aforesaid.

Laws 1881, Chap. 675.

AN ACT to facilitate the payment of school taxes by railroad companies.

Section 1. It shall be the duty of the school collector in each school district in this State, except in the counties of New York, Kings and Cattaraugus, within five days after the receipt by such collector of any and every tax or assessment-roll of his district, to prepare and deliver to the county treasurer of the county in which such district, or the greater part thereof, is situated, a statement showing the name of each railroad company appearing in said roll, the assessment against each of said companies for real and personal property respectively, and the tax against each of said companies. It shall thereupon be the duty of such county treasurer, immediately after the receipt by him of such statement from such school collector, to notify the ticket agent of any such railroad company assessed for taxes at the station nearest to the office of such county treasurer

personally or by mail, of the fact that such statement has been filed with him by such collector, at the same time specifying the amount of tax to be paid by such railroad company.

§ 2. Any railroad company heretofore organized, or which may hereafter be organized, under the laws of this State, may within thirty days after the receipt of such statement by such county treasurer, pay the amount of tax so levied or assessed against it in such district and in such statement mentioned and contained with one per centum fees thereon, to such county treasurer, who is hereby authorized and directed to receive such amount and to give proper receipt therefor.

§ 3. In case any railroad company shall fail to pay such tax within said thirty days, it shall be the duty of such county treasurer to notify the collector of the school district in which such delinquent railroad company is assessed of its failure to pay said tax, and upon receipt of such notice it shall be the duty of such collector to collect such unpaid tax in the manner now provided by law, together with five per centum fees thereon; but no school collector shall collect by distress and sale any tax levied or assessed in his district upon the property of any railroad company until the receipt by him of such notice from the county treasurer.

§ 4. The several amounts of tax received by any county treasurer in this State, under the provisions of this act, of and from railroad companies, shall be by such county treasurer placed to the credit of the school district for or on account of which the same was levied or assessed, and on demand paid over to the school collector thereof, and the one per centum fees received therewith shall be placed to the credit of, and on demand paid to, the school collector of such school district.

§ 5. Nothing in this act contained shall be construed to hinder, prevent or prohibit any railroad company from paying its school tax to the school collector direct, as now provided by law.

§ 6. This act shall take effect immediately.

Laws 1880, Chap. 540.

AN ACT in relation to the valuation of the property of the president, managers and company of the Delaware and Hudson Canal Company in school districts, for the purpose of taxation.

Section 1. It shall be the duty of the town assessors, within fifteen days after the completion of their annual assessment list, to apportion the valuation of the property of the president, managers and company of the Delaware and Hudson Canal Company, as appears on such assessment list, among the several school districts in their town in which any portion of said property is situated, giving to each of said districts their proper portion,

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according to the proportion that the value of said property in each of such districts bears to the value of the whole thereof in said town.

§ 2. Such apportionment shall be in writing and shall be signed by said assessors, or a majority of them, and shall set forth the number of each district and the amount of the valuation of the property of the president, managers and company of the Delaware and Hudson Canal Company, apportioned to each of said districts; and such apportionment shall be filed with the town clerk by said assessors, or one of them, within five days after being made, and the amount so apportioned to each district shall be the valuation of the property of said Delaware and Hudson Canal Company, on which all taxes against said Dela ware and Hudson Canal Company, in and for said district, shall be levied and assessed until the next annual assessment and apportionment.

§ 3. In case the assessors shall neglect to make such apportionment, it shall be the duty of the supervisor of the town, on the application of the trustees or board of education of any district, or of the said Delaware and Hudson Canal Company, to make such apportionment, in the same manner, and with like effect as if made by said assessors.

§ 4. The town clerk shall, whenever requested, furnish to the trustees or board of education of each district a certified statement of the amounts apportioned to such district, and the name of the company to which the same relates.

§ 5. The town clerk shall, whenever requested, once each year, furnish to the agent of the said Delaware and Hudson Canal Company and to the trustees or board of education of each school district to which any portion of said appropriation belongs, a certified copy of said apportionment.

§ 6. In case any alteration shall be made in any school district, affecting the property of the said Delaware and Hudson Canal Company, the officer making such alteration shall at the same time determine what change in the valuation of the said property in such district would be just, on account of the alteration of such district, and the valuation shall be accordingly changed.

§ 7. This act shall take effect immediately.

Laws 1895, Chap. 222.

AN ACT to provide for the purchase and display of United States flags in connection with the public schools of the State.

Section 1. The school authorities of every public school in the several cities and school districts of this State shall purchase a United States flag, flagstaff and the necessary appliances therefor, and shall display such flag upon or near the public school

building during school hours, and at such other times as the school authorities may direct. The necessary funds to defray the expense incurred by this act shall be assessed and collected in the same manner as moneys for public school purposes are now raised by law.

§ 2. This act shall take effect immediately.

Laws 1895, Chap. 767.

AN ACT to provide conditional compensation for teachers of common schools in any town of the State who have taught therein continuously twenty-five years or more.

Section 1. Upon the petition of twenty-five or more taxpayers of any town in the county of the State, requesting the submis sion at the next ensuing annual town meeting of such town made not less than ten days before the accruing thereof, of the question of making provision by taxation upon the taxable property in such town for a sum of money sufficient to pay such teachers resident of such town, who have been employed in the common schools thereof for not less than twenty-five years, and have rendered continuous service in teaching for such period, with such intermission only as may have occurred in the allotment of school terms or from sickness, the town board of such town shall cause to be submitted to the taxpayers of such town, at the next ensuing town meeting, upon due notice thereof published in a newspaper printed in such town, if any paper be published therein, of printed or written notices posted in not less than ten public places in such town, the question whether a sufficient sum of money be raised from the taxable property within such town to pay said teachers as compensation for long and meritorious service so long as said teachers reside in such town, upon the conditions, at the times and in the manner here after provided.

The Tax Law.

Section 22 provides that no tax for the erection of a schoolhouse shall be assessed on State lands without the approval of the board of fisheries, game and forest. See ante.

Section 39 provides for the apportionment of the valuation of railroad, telegraph, telephone or pipe-line companies between school districts. See ante.

SPECIAL LAWS RELATING TO TAXATION IN THE CITY AND COUNTY OF NEW YORK. Consolidation Act (Laws 1882, Chap. 410, amended to January I, 1897).

[Note. At the end of each section, derived from a prior statute, a reference is made to such statute.]

§ 81. The board of aldermen shall have no power to impose taxes, or assessments, or borrow money, or contract debts, or loan the credit of the city unless specially authorized so to do by act of the legislature.

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Laws 1873, chap. 335, art. 2, § 18.

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§ 137. The commissioners of the sinking fund of the city of New York, for the redemption of the city debt,' when duly authorized by ordinance of the common council may, by con current resolution, direct that the bonds and stocks of said city, issued pursuant to law, after June ninth, eighteen hundred and eighty, shall be exempt from taxation by said city, and by the county of New York, but not from taxation for State purposes; and all bonds and stocks issued pursuant to such authority shall be exempt from taxation accordingly; provided that said bonds. and stocks shall not bear interest exceeding the rate of four and a half per centum per annum.

Laws 1880, chap. 552, § 1.

189. Taxpayers may be heard before final estimate of amount to be raised is made.

Laws 1880, chap. 521, § 5.

§§ 212-214. Duties of comptroller and aldermen in levying taxes.

§ 361. The lands heretofore taken or to be taken for storage reservoirs, or for other constructions necessary for the introduction and maintenance of a sufficient supply of water in the city, shall be assessed and taxed in the counties in which they are or may be located, in the manner prescribed by law, at the value of the lands, exclusive of the aqueduct, and the constructions and works necessary for its purposes; and the said aqueduct, with such aforesaid constructions or works, and the capital therein employed, and belonging to the corporation of the city of New York, shall be assessed as taxed only within the city and county of New York, and in the same manner as personal property of the said corporation now is or may hereafter be assessed and taxed, provided that the assessed value of the said lands shall

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