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walk is so repaired, constructed or reconstructed, reciting in the heading of said assessment the improvement, and in the body of said assessment roll shall be entered the description of the property assessed, the amount in dollars and cents assessed thereon, and the name of the supposed owner thereof, when known: Provided, In all cases where the owner thereof Proviso. is unknown to the supervisor, in lieu of the name of the owner, the words "non-resident” may be used; but no omission or misstatement of the owner's name shall invalidate the assessment on any parcel of land for such improvement. The said supervisor shall certify upon such roll that he has made such assessment, upon the property described, in accordance with the resolution and order of the township board relating thereto, and that the said roll contains the just and true assessment of the cost of such improvement.

SEC. 8. As soon as said roll is completed and certified to, it Roll, when shall be filed with the township clerk, who shall number it as "Special Roll Number.... for the year 19..," and endorse the date of filing thereon, and report the same to the township board without unnecessary delay.

SEC. 9. Upon receiving notice of the completion and filing Who to give of any such special assessment roll, the township board shall special cause notice to be given to all parties interested therein, reciting the names and descriptions of land on said roll, by posting the same in three public places in said township, at least ten days prior to the day of hearing, and shall appoint a time therein when it will review said assessment, and hear objections to and appeals therefrom: Provided, That said Proviso. board may give notice of the review of several of said special assessments and rolls for the same time, and the notice so posted, as aforesaid, may embrace all of them.

Proof of the date and place of posting such notice may be made by affidavit of the person posting the same, and filed with the township clerk.

SEC. 10. At the time appointed for that purpose, and such When board other times as the hearing shall be adjourned to, the town- new assessship -board shall hear the allegations and proofs of all per- ment. sons who may complain of any such assessment, and may rectify and amend the said assessment in whole or in part, or may set the same aside and direct the supervisor to make a new assessment thereof; or the said township board may ratify and confirm said assessment without any corrections, or with such corrections therein as it may deem proper. And How conthe said board may confirm and approve all or any number of said special assessment rolls in one resolution, unless some member objects, and in case of such objection being made, the several rolls so objected to shall be acted upon separately. Every assessment roll so ratified and confirmed shall be final and conclusive.

SEC. 11. It shall be the duty of the township clerk, on or clerk to debefore the first day of October in each year, to deliver to the liver rolls to

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supervisor all such special assessment rolls, as remain in his office, together with the statements provided for in paragraph

thirty-eight hundred fifty-nine of the Compiled Laws of eightAssessments, een hundred ninety-seven. And it shall be the duty of said how placed

supervisor to place the several sums assessed on each of said special rolls in the next annual assessment and tax roll of said township in a column to be designated “Sidewalk Special,” upon and opposite the description of property described in said special assessment roll. All proceedings for the levy and

assessment of said taxes shall be presumed to be regular and General law valid. All provisions of law respecting the return and sale of to apply.

property for non-payment of taxes for State, county and township taxes shall apply to the return and sale of property for non-payment of such special assessment, and taxes provided for in this act, including all taxes carried into said township tax roll from any special assessment roll. The amounts placed in any such special assessment roll, as aforesaid, shall be a charge against the owner designated, and a lien upon the land described in said roll from the date of filing said roll with the township clerk. In case such special assessment shall be set aside by any court for any reason not affecting the jurisdiction of the authorities of said township to levy the same, the said township board may direct the same to be re-assessed upon the same descriptions of land, and the lien on said premises for such special assessment shall not be lost by reason of the vacating of said roll by said township board, or

because the same is set aside by any court. Highway com SEC. 12. The highway commissioner of said township shall, missioner to make esti prior to the annual township meeting in each year, make a

careful examination of the sidewalks in said township and needed. estimate the amount of money which it will be necessary to

expend in the repair, construction and reconstruction of the sidewalks in said township, during the ensuing fiscal year, under the provisions of this act, and he shall also estimate the amount which will be received from special sidewalk assessments during said year. And he shall embrace such estimate and statement in the account in writing, which he is required to render to the township board under paragraph four thou

sand seventy-three of the Compiled Laws of one thousand Township eight hundred ninety-seven. The annual township meeting meeting may vote on.

may determine, in the manner provided for voting other taxes, under paragraph four thousand seventy-four of the Compiled Laws of one thousand eight hundred ninety-seven, the amount of taxes to be raised in said township the ensuing year, to pay for the repair, construction and reconstruction of sidewalks, under this act, in anticipation of the sums collected

from the special assessments herein provided for. When board SEC. 13. Whenever the qualified electors present at any may vote

annual township meeting shall refuse or neglect to vote such sum of money as may be necessary to pay for the repair, construction and reconstruction of sidewalks, under the provisions of this act, in anticipation of the collection of special

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assessment therefor, the township board is hereby authorized to vote such sum or sums as may be necessary for that purpose not exceeding in any one year the sum of five hundred dollars.

Sec. 14. It shall be the duty of the supervisor of said town. When supership to spread the tax in the last paragraph provided for, on Spread tax. the next annual assessment and tax roll of said township, in the same manner and with like force and effect as other taxes that are raised in said township. Said tax shall be placed in How placed a separate column on said roll, headed "Sidewalk Fund” and shall be collected by the township treasurer in the same manner as other taxes on said roll, and may be returned and enforced in the same way. When collected, said tax shall be Tax, to whom

paid. placed by the township treasurer in a fund to be known as the sidewalk fund. No money shall be paid out of said fund, by said treasurer, except upon orders for the repair, construction and reconstruction of sidewalks in said township, in conformity with the provisions of this act. All sums collected for special sidewalk assessments, as herein provided, shall, when they come into the hands of said treasurer, be placed in the same fund. SEC. 15. Whenever any sidewalk or sidewalks have been Orders, how

drawn, signed, repaired, constructed or reconstructed, by the said highway etc. commissioner, as aforesaid, and the expense thereof has been reported to and approved and audited by the township board, as in this act provided, the township clerk shall draw an order or orders on the township treasurer therefor, which shall be countersigned by the supervisor and payable out of any money in said sidewalk fund.

This act is ordered to take immediate effect.
Approved March 24, 1903.

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[No. 342.]

AN ACT to establish a township road system in the township

of Farmington, county of Oakland, and to provide for the raising of funds therefor, and the appointment and election of four township overseers of highways, and to prescribe their powers and duties.

to electors.

The People of the State of Michigan enact: SECTION 1. That the township board of the township of Board to subFarmington, Oakland county, is hereby authorized to submit mit question by resolution adopted by a majority vote of the members of said board to the qualified electors of said township, the question of adopting a township road system. Such vote may be Election, taken at the election to be held on the first Monday in April, nineteen hundred three, or at any subsequent spring election,

when held.

Ballots, how

Proviso. or any special election called for that purpose: Provided,

That at least ten days shall intervene between the adoption

of the resolution by said township board and the time of holdClerk to give 'ing such election. After the adoption of the resolution by the notice of adoption.

township board, the township clerk shall give notice thereof. Such notice shall be addressed to the electors of the township, and shall set forth the action of the township board, together with a copy of the resolutions, which notice shall be printed and posted in six or more public places in the township, at least seven days before the time of such election. Proof of the posting of said notice may be made by affidavit by any person or persons knowing the facts, which affidavit shall be filed in the office of the township clerk and recorded in the proceedings of the township board. Such affidavit, or the record thereof, shall be prima facie evidence of the facts stated

therein. When act to SEC. 2. If, upon the canvass of the votes cast at such elecbecome operative.

tion, it shall appear that a majority voting thereon is in favor of the adoption thereof, then the township road system, as hereinafter set forth, shall be considered as adopted in said township, and thereupon, the provisions of this act and all other acts relative to such system shall become operative in said township.

SEC. 3. The manner of preparing and distributing the balprepared.

lots at any election held under this act and the manner of conducting, canvassing, returning and declaring the result, shall be the same as is now prescribed by law for other township elections of a similar nature, except as herein provided. The ballots for the submission of this proposition shall have printed thereon, in addition to the usual form and instructions, the words:

"For township road system, Yes," and

"For township road system, No." Township SEC. 4. Upon the adoption of said township road system, districts.

as hereinbefore provided, it shall be the duty of the township board of said township to divide said township into four highway districts, to be designated as districts number one, two, three and four, for each of which there shall be elected

annually one overseer of highways, by ballot, in the same Proviso as to manner as other township officers are elected: Provided, That overseers.

the township board is hereby authorized to appoint four overseers for said districts for the year nineteen hundred three, or for any year in which the township road system, as above provided, shall be adopted in said township, which overseers shall

hold their offices until the next spring election, or until their Duties. successors shall have been elected and qualified. It shall be

the duty of said overseers to supervise the construction, care and improvement of all highways and bridges within their respective districts at such time and in such manner as may be prescribed by the township board of said township, under the provisions of this act. The said overseers of highways shall also, in their respective districts, perform such other

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duties as are now performed by highway commissioners and overseers of highways under the general highway law, except as otherwise herein provided. All bills, claims and accounts Claims, etc., of said overseers of highways shall be reported to and audited and paid by the township board of said township of Farmington, in the same manner as other bills, claims and accounts against said township are audited and paid. The said overseers of highways shall receive for their respective services such compensation as the township board of said township shall determine.

SEC. 5. Any person appointed or elected overseer of high- Overseers to ways, under the provisions of this act, shall, within ten days office. after being so notified in writing by the clerk of said township, take and subscribe the constitutional oath of office and file the same with said clerk and shall execute and give such official bond as the township board may determine.

SEC. 6. In case a vacancy shall occur in the office of town- Vacancy, how ship overseer of highways in any district, the township board may appoint ap overseer to fill such vacancy, who shall hold office until his successor shall have been elected and qualified.

SEC. 7. The township board shall each year determine the Board to deamount of tax to be raised in said township for the purpose of amount of tax building and maintaining the roads and bridges within said to be raised. township, which tax shall not exceed one-fifth per cent of the assessed valuation of the township for the preceding year, and said board shall cause such determination to be entered upon its records: Provided, That the township board may, by a ma- Proviso. jority vote of its members, for the purpose of carrying out the provisions of this act, and after said tax shall have been determined, borrow an amount not to exceed three-fourths of the amount of said tax. The township board shall prescribe Board to prethe time, manner and place in which any or all the various provements. highways and bridges in the township of Farmington shall be constructed, repaired, or improved by the overseers of highways in their respective districts, and shall apply the moneys herein provided to be raised for that purpose in payment of bills, claims and accounts for the same, as hereinbefore directed, and shall prescribe the compensation which the said overseers of highways shall receive, which compensation shall also be paid from the moneys herein provided to be raised for highway purposes.

Sec. 8. In case said township of Farmington shall adopt When town. the provisions of this act and shall raise money and build to certain tax. roads in good faith, it shall not be liable for any tax for a county road system should the county in which such system is situated afterwards adopt the county road system.

Sec. 9. The highway commissioner shall have charge of the Commissiondivision of all roads op township lines, as prescribed by the charge of general highway law.

certain roads. Sec. 10. All obligations of road districts now existing in Obligations of the township of Farmington shall be assumed by said town- assumed by

township.

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