Year: 1859

Of the respective parts of such former
at the time Of the division,
by the best evidence in the power
/ possession of the county superin-
tendent; and the amount Of any
debt, due from the former district,
which would have been charge upon
the new, had it remained in the
former district, shall be deducted
from such proportion.


SEC. Is. Such proportion, when
ascertained, shall be raised and col
lected, with fees for collection, by
the district board Of the district
retaining the school house or other
property of the former district, upon
the taxable property Of their district,
in the same manner as if the same
had been authorized by a vote of
their district for the building Of
school house, and when collected shall
be paid to the treasurer Of the new
district, to be applied towards pro-
curing school house for such district;
and the money SO paid to the new
district shall be allowed to the credit
of the taxable property taken from
the former district in reduction of
any tax that may be imposed on said
taxable property, in the new district,
for the building Of a school house.


Sec. 76. Whenever it shall be
necessary to form district from two
or more adjoining counties, the super
intendents of such adjoining coun-
ties shall meet together and form
such district, and give notice thereof
in the same manner as in the for
nation of new districts (; and the
clerk of the district SO formed shall
make report to the superintendent
Of each adjoining county OF such
part Of said district as may be situ-
ated in such county, as is prescribed
in a preceding section of this Act;
and any district so formed may be
altered or regulated by the superin-
tendents Of such adjoining counties,
as may be deemed necessary.


Sec. II. Any person conceiving
himself aggrieved in consequence of
any decision made by a school dis
trict meeting, or by the county super
intendent, in forming or altering, or
refusing to form OR alter, any school
district, or concerning any other
matter under the provisions of this
Act, may appeal to the Territorial
Superintendent, who is hereby au-
thorizcd and required to examine and
decide the same, and such decision
shall be final and conclusive; Pro-
vided, however, that the decision
appealed from shall be operative until
the Territorial Superintendent shall
reverse or change the same.


SEC. 78. All taxes raised and col
lected in any school district, for any
of the purposes authorized by the
provisions Of tn is Act, except when
otherwise provided, shall be assessed
on the same kind Of property as
taxes for county purposes are assess
ed.


Sec. 70. The clerk Of each school
district, in making out any tax list,
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 a description of all
the taxable real estate in such dis
trict; 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, re-
spectively; and such description Of
valuation Of taxable property shall
be ascertained, as far as possible,
from the last assessment roll Of the
county.


Sec. 80. Whenever any real estate,
in any school district, shall not have
been separately valued in the assess
ment roll Of the county, and the
valuation Of such real estate csnnot


be definitely ascertained from such
assessment roll, the district board OF
such district shall estimate the value


of the same, in proportion to the
valuation fixed in said assessment
roll, to the whole part Of whichsuch
| lot or piece of land forms part.


SEC. 81. The warrant annexed to


any tax list shall be under the hand


of the clerk Of the district, and shall


command the treasurer Of such dis


trict to collect from each of the


taxable persons and corporations


named in such tax list, and OF the


owners of the real estate described


therein, the several sums set opposise


to the persons and corporations 50
named. and to the several tracts OF


land so described, within forty days
|, from the date thereof, and within
twenty days from the date Of such
warrants, to personally demand such
tax Of the persons charged Herewith
! in such lists, if they be found within
, his district; and that, if any such
! tax shall not be paid within twenty
days, to collect the same BY distress


and sale Of personal property, in the
J same manner as county taxes are col.
, lected; and the said treasurer shall
|, execute said warrant, and return the
r same to the clerk, at the expiration
!. Of the time limited therein for the
collection Of such tax list. y 3
e SEC. 80. If any tax on real estate
I A. Al A~~n