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of the district may lease said academy and site, and maintain the academic department of such union free school therein and thereon.

§ 319 Contracts with academies. The board of education of a union free school district, with the approval of the Commissioner of Education, may adopt an academy as the academic department thereof, and contract for the instruction therein of pupils of academic grade, residing in the district. The academy thereupon becomes the academic department of such union fres school, and the district is entitled to the same rights and privileges, is subject to the same duties, and the apportionment and distribution of state school money shall be made to it, as if an academic department had been established in such school.

§ 320 Retransfer of academy to its former trustees. If there shall be, in a dissolved union free school district, an academy which shall have been adopted as the academic department of the union free school, under the provisions of title 9, chapter 555 of the Laws of 1864, and any amendment thereof, or title 8 of chapter 556 of the Laws of 1894, and any amendment thereof, or under this chapter, it shall, upon the application of a majority of the surviving resident former trustees or stockholders, be transferred by the board of education to said former trustees or stockholders.

§ 321 Records; reports. It shall be the duty of the board of education to keep an accurate record of all its proceedings in books provided for that purpose. It shall also be the duty of said board to cause to be published once in each year, during the month of July, in at least one public newspaper, printed in such district, a full and detailed account of all moneys received by the board or the treasurer of said district, for its account and use, and of all the moneys expended therefor, giving the items of expenditure in full; should there be no paper published in said district said board shall publish such account by notice to the taxpayers, by posting copies thereof in five public places in said district. [Amended by L. 1919, ch. 74, in effect March 20, 1919.]

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§ 322 Reports to Commissioner of Education. The board of education of each district and of each city shall make such detailed report and in such form upon any matter relating to the schools under their management and control as the Commissioner of Education shall from time to time require.

2 Such board of education shall also make an annual report giving the information relating to their schools required of trustees under section 276 of this chapter. Such report shall also contain such information as the Commissioner of Education shall require and shall be in the form prescribed by him. Such report shall be made on the first day of August of each year and, in the case of a board of education of a union free school district, shall be delivered to the town clerk of the town in which the schoolhouse of such district is located.

§ 323 Estimated expenses for ensuing year. It shall be the duty of the board of education of each district to present at the annual meeting a detailed statement in writing of the amount of money which will be required for the ensuing year for school purposes, exclusive of the public moneys, specifying the several purposes and the amount for each. This section shall not be construed to prevent the board from presenting such statement at a special meeting called for the purpose, nor from presenting a supplementary and amended statement or estimate at any time.

§ 324 Vote upon school taxes. After the presentation of such statement or estimate, the question shall be taken upon voting the necessary taxes to meet the estimated expenditures, and when demanded by any voter present, the question shall be taken upon each item separately, and the inhabitants may increase the amount of any estimated expenditures or reduce the same, except for teachers' wages, and the ordinary contingent expenses of the schools.

§ 325 Levy of tax for certain purposes without vote. If the inhabitants shall neglect or refuse to vote the sum estimated necessary for teachers' wages, after applying thereto the public school moneys, and other moneys received or to be received for that purpose, or if they shall neglect or refuse to vote the sum estimated necessary for ordinary contingent expenses, the board of education may levy a tax for the same, in like manner as if the same had been voted by the inhabitants.

§ 326 Reference to Commissioner of Education. If any question shall arise as to what are ordinary contingent expenses the same may be referred to the Commissioner of Education, by a statement in writing, signed by one or more of each of the opposing parties upon the question, and the decision of the Commissioner shall be conclusive.

§ 327 Corporate authorities must raise tax certified by board of education. 1 The corporate authorities of any incorporated village or city in which any such union free school shall be established, shall have power, and it shall be their duty, to raise, from time to time, by tax, to be levied upon all the real and personal property in said city or village, as by law provided for the defraying of the expenses of its municipal government, such sum as the board of education established therein shall declare necessary for teachers' salaries and the ordinary contingent expenses of supporting the schools of said district.

2 The sums so declared necessary shall be set forth in a detailed statement in writing, addressed to the corporate authorities by the board of education, giving the various purposes of anticipated expenditure, and the amount necessary for each; and the said corporate authorities shall have no power to withhold the sums so declared to be necessary; and such corporate authorities as aforesaid shall have power, and it shall be their duty to raise, from time to time, by tax as aforesaid, any such further sum to be set forth in a detailed statement in writing, addressed to the corporate authorities by the board of education, giving the various purposes of the proposed expenditure, and the amount necessary for each which may have been or which may hereafter be authorized by a majority of the voters of such union free school district present and voting at any special district meeting duly convened for any of the purposes stated in section 467 of this chapter.

§ 328 Application of this article. The provisions of this article shall apply to all union free schools heretofore organized pursuant to the provisions of chapter 433 of the Laws of 1853, and the amendments thereof, chapter 555 of the Laws of 1864, and the amendments thereof, and of chapter 556 of the Laws of 1894, and the amendments thereof; and sections 327, 460, 467 and 480 of this chapter are made applicable to all school districts established by and organized under special statutes, except those of cities; and sections 310, subdivision 19, 312 and 458 of this chapter are made applicable to all school districts having a population of five thousand and upwards established by and organized under special statutes.

ARTICLE 12

Town Clerks

Section 340 Duties of town clerks

341 Expenses of town clerks

§ 340 Duties of town clerks. It shall be the duty of the town clerk of each town:

1 To keep all books, maps, papers, and records of his office touching common schools, and forthwith to report to the school commissioner any loss or injury to the same.

2 To receive from the supervisors the certificates of apportionment of school moneys to the town, and to record them in a book to be kept for that purpose.

3 To notify forthwith the trustees of the several school districts of the filing of each such certificate.

4 To see that the trustees of the school districts make and deposit with him their annual reports within the time prescribed by law, and to deliver them to the school commissioner on demand.

5 To furnish the school commissioner of the school commissioner district in which his town is situated the names and postoffice addresses of the school district officers reported to him by the district clerks.

6 To distribute to the trustees of the school districts all books, blanks and circulars which shall be delivered or forwarded to him by the Commissioner of Education or school commissioner for that purpose.

7 To receive from the supervisor, and record in a book kept for that purpose, the annual account of the receipts and disbursements of school moneys required to be submitted to the town. auditors, together with the action of the town auditors thereon, and to send a copy of the account and of the action thereon, by mail, to the Commissioner of Education whenever required by him, and to file and preserve the vouchers accompanying the account. 8 To receive and to record, in the same book, the supervisor's final account of the school moneys received and disbursed by him, and deliver a copy thereof to such supervisor's successor in office. 9 To receive from the outgoing supervisor, and file and record in the same book, the county treasurer's certificate, that his successor's bond has been given and approved.

10 To receive, file and record the descriptions of the school districts, and all papers and proceedings delivered to him by the school commissioner pursuant to the provisions of this chapter.

11 To act, when thereto legally required, in the erection or alteration of a school district, as in article 5 of this chapter provided.

12 To receive and preserve the books, papers and records of any dissolved school district, which shall be ordered, as hereinafter provided, to be deposited in his office.

13 To perform any other duty which may be devolved upon him by this chapter, or by any other act touching common schools. [Renumbered § 364 by L. 1917, ch. 328; renumbered § 340 by L. 1918, ch. 199.]

§ 341 Expenses of town clerks. The necessary expenses and disbursements of the town clerk in the performance of his said duties, are a town charge, and shall be audited and paid as such. [Renumbered § 365 by L. 1917, ch. 328; renumbered § 341 by L. 1918, ch. 199.]

ARTICLE 13

Supervisors

Section 360 Duties of supervisors

361 Sale of gospel or school lots on division of town

362 Payment of proceeds of sale of gospel or school lots
363 Supervisor's bond for school moneys

364 Refusal of supervisor to give bond

365 Report by supervisors to district superintendents

§ 360. Duties of supervisors. supervisor:

It is the duty of every

1 To disburse the school moneys in his hands applicable to the payment of teachers' wages, upon and only upon the written orders of a sole trustee or a majority of the trustees, in favor of qualified teachers. But whenever the collector in any school district shall have given bonds for the due and faithful performance of the duties of his office as disbursing agent, as required by section 253 or whenever any school district shall elect a treasurer as provided in this chapter, the said supervisor shall, upon the receipt by him of a copy of the bond executed by said collector or treasurer as herein required, certified by the trustees, pay over to such collector or treasurer, all moneys in his hands applicable to the payment of teachers' wages in such district, and the said. collector or treasurer shall disburse such moneys so received by

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