the deficiency out of the free school fund so appropriated, the sum of eight hundred dollars; and in case any city is entitled to more than one member of assembly, according to the unit of representation adopted by the legislature, five hundred dollars for each additional member of assembly, to be expended according to law for the support of the public schools of the city. But said superintendent shall make no allotment to any city or district for the expenses of a superintendent unless satisfied that such city, village or district, employs a competent person as superintendent whose time is exclusively devoted to the general supervision of the public schools of said city, village or district; nor shall he make any allotment. to any district in the first instance without first causing an enumeration of the inhabitants thereof to be made, which shall show the population thereof to be at least five thousand, the expense of which enumeration, as certified by said state superintendent, shall be paid by the district in whose interest it is made. He shall then set apart, from the income of the United States deposit fund, for and as library moneys, such sums as the legislature shall appropriate for that purpose. He shall also set apart from the free school fund a sum, not exceeding six thousand dollars, for a contingent fund. He shall then set apart and apportion, for and on account of the Indian schools under his supervision, a sum which will be equitably equivalent to their proportion of the state school money, upon the basis of distribution established by this act, such sum to be wholly payable out of the proceeds of the state tax for the support of common schools. After deducting the said amounts he shall divide the remainder of the state school moneys into two parts, and shall apportion them as hereinafter specified. L. 1894, c. 556, T. 2, Art. 1, § 5.

[Note. Revised from L. 1864, c. 555, T. 3, § 6; L. 1889, c. 333; and L. 1890, c. 534. (See Birdseye's R. S., 1st ed., p. 545.)]

23 Same: apportionment of balance; teachers' attendance at institute excused. He shall apportion one part of such remainder equally among the school districts and cities from which reports shall have been received in accordance with law, as follows: Making the distributive portion of each district quota one hundred dollars. To entitle a district to a distributive portion or district quota, a qualified teacher, or successive qualified teachers, must have actually taught the common school of the district for at least the term of time hereinafter mentioned, during the last preceding school year. For every additional qualified teacher and successors who shall have actually taught in said school during the whole of said term, the district shall be entitled to another distributive quota; but pupils employed as monitors, or otherwise, shall not be deemed teachers. The aforementioned term, during every school year, shall be one hundred and sixty days of school, inclusive of legal holidays that may occur during the term of said schools, and exclusive of Saturdays. No Saturday shall be counted as part of said one hundred and sixty days of school, and no school shall be in session on a legal holiday. A deficiency not exceeding three weeks during any school year, caused by a teacher's attendance upon a teachers' institute within the county, shall be excused by the superintendent of public instruction. Id., § 6, as am'd L. 1896, c. 264.

[Note.- Revised from L. 1864, c. 555, T. 3, § 7; L. 1889, c. 328, § 1, and L. 1890, c. 534. (See Birdseye's R. S., 1st ed., p. 546.)]

24 Apportionment to counties; population, how determined. Having so apportioned and distributed the said district quota as specified in section six of this act, the superintendent shall apportion the remainder of said state school moneys, and also the library moneys separately, among the counties of the state, according to their respective population, excluding Indians residing on their reservations, as the same shall appear from the last preceding state or United States census; but as to counties in which are situated cities having special school acts, he shall apportion to each city the part to which it shall so appear entitled, and to the residue of the county the part to which it shall appear to be so entitled. If the census according to which the apportionment shall be made does not show the sum of the population of any county or city, the superintendent shall, by the best evidence he can procure, ascertain and determine the population of such

county or city at the time the census was taken, and make his apportionment accordingly. Id., § 7.

[Note. Revised from L. 1864, c. 555, T. 3, § 8; L. 1885, c. 340, § 3, and L. 1890, c. 534. (See Birdseye's R. S., 1st ed., p. 546.)]

25 Allowance to excluded districts; payment when teacher not qualified. Whenever any school district shall have been excluded from participation in any apportionment made by the superintendent, or by the school commissioners, by reason of its having omitted to make any report required by law, or to comply with any other provision of law, or with any rule or regulation made by the superintendent under the authority of law, and it shall be shown to the superintendent that such omission was accidental or excusable, he may, upon the application of such district, make to it an equitable allowance; and if the apportionment was made by himself, cause it to be paid out of the contingent fund; and, if the apportionment was made by the commissioners, direct them to apportion such allowance to it, at their next annual apportionment, in addition to any apportionment to which it may then be entitled. And the superintendent may, in his discretion, upon the recommendation of the school commissioner having jurisdiction over the district in default, direct that the money so equitably apportioned shall be paid in satisfaction of teachers' wages earned by a teacher not qualified in accordance with the provisions of the law as hereinafter set forth. Id., § 8.

[Note. Revised from L. 1864, c. 555, T. 3, § 10, and L. 1880, c. 27. (See Birdseye's R. S., 1st ed., p. 547.)]

26 Reclamation of moneys appropriated; deductions from next apportionment. If money to which it is not entitled, or a larger sum than it is entitled to, shall be apportioned to any county, or part of a county, or school district, and it shall not have been so distributed or apportioned among the districts, or expended, as to make it impracticable so to do, the superintendent may reclaim such money or excess, by directing any officer in whose hands it may be to pay it into the state treasury, to the credit of the free school fund; and the state treasurer's receipt, countersigned by the superintendent, shall be his only voucher; but if it be impracticable so to reclaim such money or excess, then the superintendent shall deduct it from the portions of such county, part of a county or district in his next annual apportionment, and distribute the sum thus deducted equitably among the counties and parts of counties, or among the school districts in the state entitled to participate in such apportionment, according to the basis of apportionment in which such excess occurred. Id., § 9.

[Note. Revised from L. 1864, c. 555, T. 3, § 11. (See Birdseye's R. S., 1st ed., p. 547.)] 27 Supplementary apportionment. If a less sum than it is entitled to shall have been apportioned by the superintendent to any county, part of a county or school district, the superintendent may make a supplementary apportionment to it, of such a sum as shall make up the deficiency, and the same shall be paid out of the contingent fund, if sufficient, and if not, then the superintendent shall make up such deficiency in his next annual apportionment. Id., § 10.

[Note. Revised from L. 1864, c. 555, T. 3, § 12. (See Birdseye's R. S., 1st ed., p. 547.)] 28 Certificate of apportionment. As soon as possible after the making of any annual or general apportionment, the superintendent shall certify it to the county clerk, county treasurer, school commissioners and city treasurer or chamberlain, in every county in the state; and if it be a supplemental apportionment, then to the county clerk, county treasurer and school commissioners of the county in which the school-house of the district concerned is situate. Id., § 11.

[Note. Revised from L. 1864, c. 555, T. 3, § 13. (See Birdseye's R. S., 1st ed., p. 547.)] 29 Moneys payable on April first. The moneys so annually apportioned by the superintendent, shall be payable on the first day of April next after the apportionment, to the treasurers of the several counties and the chamberlain of

the city of New York, respectively; and the said treasurers and the chamberlain shall apply for and receive the same as soon as payable. L. 1894, c. 556, T. 2, Art. 1, § 12.

[Note.- Revised from L. 1864, c. 555, T. 3, § 14; L. 1865, c. 647, § 3, and L. 1875, c. 567, § 10. (See Birdseye's R. S., 1st ed., p. 547.)]

ARTICLE 2.

Of the Apportionment of the State School Moneys, and of Other School Moneys by the School Commissioners, and Their Payment to the Supervisors.

30 Annual apportionment by commissioners; certificate as to same. The school commissioner, or commissioners of each county, shall proceed, at the county seat, on the third Tuesday of March, in each year, to ascertain, apportion and divide the state and other school moneys as follows:

1. They shall set apart any library moneys apportioned by the superintendent. 2. From the other moneys apportioned to the county, they shall set apart and credit to each school district the amount apportioned to it by the state superintendent, and to every district which did not participate in the apportionment of the previous year, and which the superintendent shall have excused, such equitable sum as he shall have allowed to it.

3. They shall procure from the treasurer of the county a transcript of the returns of the supervisors hereinafter required, showing the unexpended moneys in their hands applicable to the payment of teachers' wages, and to library purposes, and shall add the whole sum of such moneys to the balance of the state moneys to be apportioned for teachers' wages. The amounts in each supervisor's hands shall be charged as a partial payment of the sums apportioned to the town for library moneys and teachers' wages, respectively.

4. They shall procure from the county treasurer a full list and statements of all payments to him of moneys for or on account of fines and penalties, or accruing from any other source, for the benefit of schools and of the town or towns, district or districts for whose benefit the same were received. Such of said moneys as belong to a particular district, they shall set apart and credit to it; and such as belong to the schools of a town, they shall set apart and credit to the schools in that town, and shall apportion them together with such as belong to the schools of the county as hereinafter provided for the payment of teachers' wages.

5. They shall apportion library moneys to the school districts, and parts of school districts, joint with parts in any city or in any adjoining county, which shall be entitled to participate therein, as follows: To each of said districts an amount equal to that which shall have been raised in said district for library purposes, either by tax or otherwise; and if the aggregate amount so raised in the districts within the county shall exceed the sum apportioned to the county, the said districts, respectively, shall be entitled to participate in such apportionment pro rata to the total amount apportioned to the county.

6. They shall apportion all of such remaining unapportioned moneys in the like manner and upon the same basis among such school districts and parts of districts in proportion to the aggregate number of days of attendance of the pupils resident therein, between the ages of five and eighteen years, at their respective schools during the last preceding school year, and also such children residing therein over four years of age who shall have attended any free kindergarten school legally established. The aggregate number of days in attendance of the pupils is to be ascertained from the records thereof, kept by the teachers as hereinafter prescribed, by adding together the whole number of days' attendance of each and every pupil in the district, or part of a district.

7. They shall then set apart the moneys so set apart and apportioned to each district, the school-house of which is therein; and to each part of a joint district therein the school-house of which is located in a city or in a town in an adjacent county.

8. They shall sign, in duplicate, a certificate, showing the amounts apportioned and set apart to each school district and part of a district, and the towns in which

they were situated, and shall designate therein the source from which each item was derived; and shall forthwith deliver one of said duplicates to the treasurer of the county and transmit the other to the superintendent of public instruction.

9. They shall certify to the supervisor of each town the amount of school moneys so apportioned to his town, and the portions thereof to be paid by him for library purposes and for teachers' wages, to each such distinct district and part of a district. T. 2, Art. 2, § 13, with subd. 6, am'd L. 1896, c. 264.

[Note. Revised from L. 1864, c. 555, T. 3, § 27; L. 1881, c. 492, § 1, and L. 1887, c. 602. (See Birdseye's R. S., 1st ed., p. 549.)]

31 Correction of erroneous apportionments. If, in their apportionment, through any error of the commissioners, any district shall have apportioned to it a larger or a less share of the moneys than it is entitled to receive, the commissioners may, in their next annual apportionment, with the approval of the superintendent, correct the error by equitably adding to or deducting from the share of such district. Id., § 14.

[Note. Revised from L. 1864, c. 555, T. 3, § 28. (See Birdseye's R. S., 1st ed., p. 550.)] 32 Districts, when not entitled to moneys. No district or part of a district shall be entitled to any portion of such school moneys on such apportionment unless the report of the trustees for the preceding school year shall show that a common school was supported in the district and taught by a qualified teacher for such a term of time as would, under section six of this title, entitle it to a distributive share under the apportionment of the superintendent. Id., § 15. [Note. Revised from L. 1864, c. 555, T. 3, § 29. (See Birdseye's R. S., 1st ed., p. 550.)] 33 Filing certificate; paying money to supervisor. On receiving the certificate of the commissioners, each supervisor shall forthwith make a copy thereof for his own use, and deposit the original in the office of the clerk of his town; and the moneys so apportioned to his town shall be paid to him immediately on his compliance with the requirements of the following section, but not before. Id., § 16.

[Note.-Revised from L. 1864, c. 555, T. 3, § 30. (See Birdseye's R. S., 1st ed., p. 550.)] 34 Supervisor's bond; further bond in case of vacancy. Immediately on receiving the commissioners' certificate of apportionment, the county treasurer shall require of each supervisor, and each supervisor shall give to the treasurer, in behalf of the town, his bond, with two or more sufficient sureties, approved by the treasurer, in the penalty of at least double the amount of the school moneys set apart or apportioned to the town, and of any such moneys unaccounted for by his predecessors, conditioned for the faithful disbursement, safe-keeping and accounting for such moneys, and of all other school moneys that may come into his hands from any other source. If the condition shall be broken the county treasurer shall sue the bond in his own name, in behalf of the town, and the money recovered shall be paid over to the successor of the supervisor in default, such successor having first given security as aforesaid. Whenever the office of a supervisor shall become vacant, by reason of the expiration of his term of service or otherwise, the county treasurer shall require the person elected or appointed to fill such vacancy to execute a bond, with two or more sureties, to be approved by the treasurer, in the penalty of at least double the sum of the school moneys remaining in the hands of the old supervisor, when the office became vacant, conditioned for the faithful disbursement and safe-keeping of and accounting for such moneys. But the execution of this bond shall not relieve the supervisor from the duty of executing the bond first above mentioned. Id., § 17.

[Note. Revised from L. 1856, c. 179, § 20; L. 1864. c. 555, T. 3, § 31, and L. 1875, c. 567, § 11. (See Birdseye's R. S., 1st ed., pp. 550, 587.)]

35 Refusal to give security; moneys, how then disbursed. The refusal of a supervisor to give such security shall be a misdemeanor, and any fine imposed on his conviction thereof shall be for the benefit of the common schools of the town. Upon such refusal, the moneys so set apart and apportioned to the town shall be paid to and disbursed by some other officer or person to be designated by the

county judge, under such regulations and with such safeguards as he may prescribe, and the reasonable compensation of such officer or person, to be adjusted by the board of supervisors, shall be a town charge. L. 1894, c. 556, T. 2, Art. 2, § 18. [Note.-Revised from L. 1864, c. 555, T. 3, § 32. (See Birdseye's R. S., 1st ed., p. 551.)] ARTICLE 3.

Of Trusts for the Benefit of Common Schools, and of Town School Funds, Fines, Penalties and Other Moneys Held or Given for Their Benefit.

36 Trusts for common schools; when not invalid. Real and personal estate may be granted, conveyed, devised, bequeathed and given in trust and in perpetuity or otherwise, to the state, or to the superintendent of public instruction, for the support or benefit of the common schools, within the state, or within any part or portion of it, or of any particular common school or schools within it; and to any county, or the school commissioner or commissioners of any county, or to any city or any board of officers thereof, or to any school commissioner district or its commissioner, or to any town, or supervisor of a town, or to any school district or its trustee or trustees, for the support and benefit of common schools within such county, city, school commissioner district, town or school district, or within any part or portion thereof respectively, or for the support and benefit of any particular common school or schools therein. No such grant, conveyance, devise or bequest shall be held void for the want of a named or competent trustee or donee, but where no trustee or donee, or an incompetent one is named, the title and trust shall vest in the people of the state, subject to its acceptance by the legislature, but such acceptance shall be presumed. Id., T. 2, Art. 3, § 19. [Note-Revised from L. 1864, c. 555, T. 3, §§ 15, 16. (See Birdseye's R. S., 1st ed., pp. 547, 548.)]

37 Execution of trusts; supervision of superintendent. The legislature may control and regulate the execution of all such trusts; and the superintendent of public instruction shall supervise and advise the trustees, and hold them to a regular accounting for the trust property and its income and interest at such times, in such forms, and with such authentications, as he shall, from time to time, prescribe. Id., § 20.

[Note.-Revised from L. 1864, c. 555, T. 3, § 17. (See Birdseye's R. S., 1st ed., p. 548.)] 38 Officers and boards to report trusts. The common council of every city, the board of supervisors of every county, the trustees of every village, the supervisor of every town, the trustee or trustees of every school district, and every other officer or person who shall be thereto required by the superintendent of public instruction, shall report to him whether any, and if any, what trusts are held by them respectively, or by any other body, officer or person to their information or belief for school purposes, and shall transmit, therewith, an authenticated copy of every will, conveyance, instrument or paper embodying or creating the trust; and shall, in like manner, forthwith report to him the creation and terms of every such trust subsequently created. Id., § 21.

[Note.-Revised from L. 1864, c. 555, T. 3, § 18. (See Birdseye's R. S., 1st ed., p. 548.)] 39 Reports as to gospel and school lots by supervisor. Every supervisor of a town shall report to the superintendent whether there be, within the town, any gospel or school lot, and, if any, shall describe the same, and state to what use, if any, it is put by the town; and whether it be leased, and, if so, to whom, for what term and upon what rents; and whether the town holds or is entitled to any land, moneys or securities arising from any sale of such gospel or school lot, and the investment of the proceeds thereof, or of the rents and income of such lots and investments, and shall report a full statement and account of such lands, moneys and securities. Id., § 22.

[Note.-Revised from L. 1864, c. 555, T. 3, § 19. (See Birdseye's R. S., 1st ed., p. 548.)] 40 Reports as to moneys in hands of overseers of poor. Every supervisor of a town shall in like manner report to the superintendent whether the town has a common school fund originated under the "Act relative to moneys in the