The Emporia news. [volume] (Emporia, Kan.) 1859-1881, 1863-01-10
STATE school LAW.
[Coneluded.l
ARTICLE YI.-DISTRICT TAXES

any school district, Tor any OF the purposes
authorized in this act, shall be assessed on
the same kind of property as taxes for coun-
ty purposes are assessed.
Sec. 54. The clerk of the school district,
in making out any tax lists, shall enter
therein the names of all persons liable to
pay school district tax in such district,
the amount of personal property to be taxed
to each such person, and description of
all taxable real estate in the district, distin-
gushing that owned by non presidents of
the district, and he shall set opposite to
each description of taxable property, the
valuation of the same, and the amount of
tax charged upon such property. and to each
person respectively, or tract of land owned
| by non residents; and such description and
valuation of taxable property shall be ascer-
tanned, as far as possible, from the last as
sessment roll of the county.
Sec. SIS. Whenever any real estate, il any
school district, shall not have been sepa-
rately valued in the assessment roll of the
county, aud the value of such real estate
cannot be definitely ascertained from such
assessment roll, the district board of such
district shall estimate the value of the same,
and apportion the taxes thereon.
Sec. So. The warrant annexed to any tax
list shall be under the hand of the clerk of
the district, and shall command the treas
urer Of such district to collect, from each of
the persons and corporations named in said
tax list, aud of the owners of the real estate
described therein, the several sums set op-
posite the persons and corporations so
named, and to the several tracts of land
owned by non-residents, within forty days
from the date thereof, and within twenty
days from the date of such warrants, to
personally demand such tax of the per-
sons charged herewith; and that, if any
tax shall not be paid within ten days there
after, to collect the same by distress and sale
of property, in the same manner as county
taxes; and the said treasurer shall execute
the said warrant, and return the same to the
clerk, at the expiration of the time limited
therein for the collection of such tax list.
Sec. 81. If any tax on real estate, in any
tax list delivered to the treasurer of any
district, shall remain unpaid at the time he
is required by law to return his warrant to
the clerk of the district, such treasurer shall
make out and deliver to the county clerk, a
statement, in writing, containing descrip-
ton of the lots and pieces of land upon
which such taxes remain unpaid, together
with the amount of tax assessed to each,
and he shall make and subscribe an affida-
Wit to such statement, that the taxes men
toned in such statement remain unpaid;
and the clerk, upon delivery to him of such
statement, shall give a certificate to the
county treasurer, and also to the district
treasurer, of the amount of the taxes so re-
naming unpaid, which certificate shall be
deposited by the district treasurer with the
| of ri0 al ohol ha Cd NIT oh
clerk.
Sec. SO. The county treasurer shall, in
making out the annual delinquent assess
ment roll next thereafter, enter such unpaid
taxes, and interest thereon, at the rate of
twenty per centum, in a separate column
therein, opposite to the description of the
land upon which the taxes remain unpaid;
and such taxes shall be collected in the same
manner that county taxes are collected, and
when collected, shall be paid over to the
district treasurer.
Sec. SO. The warrant issued by the clerk
OF any school district, for the collection of
any district tax authorized by any of the
provisions of this act. may be executed any
where within the limits of the county, and
such warrants shall have the like force and
effect as warrant issued for the collection
of county taxes; and the treasurer of the
district, to whom any such warrants may
be delivered for the collection of tax list,
shall possess the like powers in the execu-
ton of the same as are provided by law for
the collection of county takes.
Sec. 60. Whenever any error may be dis
covered in any district tax list, the district
hoard may order any money which may
have been improperly collected on such tax
list to be refunded, and may authorize the
clerk of the district to amend and correct
such error, in said tax list.
Sec. 81. Whenever any district tax, law
fully assessed, shall be paid by any person
on account of any real estate whereof he is
only tenant, such tenant may charge and
collect of the owner of such estate the
amount of tax so paid by him, unless some
agreement to the contrary shall have been
made by the tenant.
Sec. 60. 1t shall be the duty of the coun-
: fty clerk of each county, as soon as the annu-
al assessment roll shall be completed in each
year, to make out for each district IN such
county description of all taxable property
therein. with the valuations affixed there
to, as the same shall appear in the last as
sessment roll, which shall be certified by
him, and delivered to the clerk of each
school district In the county.
ARTICLE vII.-GRADED SCHOOLS.
Sec. 63. Whenever the inhabitants oil
two or more school districts may wish to
unite for the purpose of establishing gra-
ded school, in which instruction shall be
given in the higher branches of education,
the clerks of the several districts shall, mp
on application of five voters of the respect
!. i've districts, call a meeting of the voters Of
r such districts, at some convenient place, by
nnstincr I'M urrittan noficas fharanf Lie