issue bonds,

assessment..

SEC. 8. In case the payment of any special assessment shall When may be divided into installments as provided in the preceding sec- after making tion, the common council shall have power to authorize and special direct the mayor and city clerk to issue and negotiate, at not less than par, and in behalf of said city, bonds, bearing not to exceed five per cent annual interest for the aggregate amount of any such paving, sidewalk or sewer taxes or assessments, the time for the payment of which has been extended as provided in the preceding section; the payment of which bonds shall in all cases correspond in time and amount with the payment of said paving, sidewalk and sewer assessments. Said bonds shall be made payable at the office of the city treasurer. The proceeds of the sale of said bonds shall be deposited with the city treasurer and be by him disbursed on the order of the council in payment of the cost and expense of any pavement, sidewalk or sewer on account of which they have been issued and for no other purpose; and the proceeds of such extended special assessments when collected shall be used for the payment of said bonds and for no other purpose.

denominated.

SEC. 9. Said bonds shall be denominated "paving," "side- Bonds, how walk" and "sewer" bonds, as the case may be, and shall be numbered in the order of their issuance. The clerk shall keep an accurate list of said bonds, and of the number, date and amount of each, its rate of interest, when and where the same is payable, and the person to whom it is issued.

CHAPTER XX.

SPECIAL ASSESSMENTS.

when assess

ments may be made on

special roll.

SEC. 11. When any special assessments shall be confirmed and payable as herein before provided, the council instead of requiring the assessment to be levied upon the city or other general tax roll as provided in the preceding section, may direct the assessment so made in the special assessment roll, to be collected directly therefrom, and thereupon the mayor and city clerk shall attach their warrants to a certified copy of said assessment roll, therein commanding the city treasurer to collect from each of the persons assessed in said roll, the amount of money assessed to and set opposite his name therein. Any Additional person who shall on or before the fortieth day after the date per cent. of said warrant pay his or her tax on said roll to the treasurer, shall pay one per cent thereon in addition thereto for collection. Immediately after the expiration of the said forty days the said treasurer shall proceed to collect the unpaid taxes on said roll, with four per cent in addition thereto for collecting same, and return said roll and warrant together with his doings therein, within sixty days from the date of such warrant.

make returns

SEC. 13. The treasurer shall make returns of said assess- Treasurer to ment roll and warrants to the city clerk (including the amount of assessment. of the penalty fees collected) according to the requirements of roll to clerk.

Warrant may be renewed.

ment to be reassessed.

the warrant, and if any of the assessments in said rolls shall be returned unpaid, the treasurer shall attach to his return a statement, verified by affidavit, containing a list of the persons delinquent, and a description of the lots and premises upon which the assessments remain unpaid, and the amount unpaid on each.

SEC. 14. Said warrant may be renewed from time to time by the city clerk, if the council shall so direct and for such time as it shall determine. but never beyond the time for making the city or general tax roll next following the time of the expiration of the sixty days time named in the original warrant for its return; and during the time of such renewal the warrant shall have the same force, and the city treasurer shall perform the same duties, and make the like returns as above proUnpaid assess- vided. In case any assessment shall be finally returned by the city treasurer unpaid as aforesaid, the same shall be re-assessed in the manner provided in section ten of this chapter, with the four per cent collection fees and with interest included at the rate of ten per cent per annum from the date of confirmation of the assessment until the last day for the payment of taxes in the next city or other general tax roll, and be collected and paid in all respects as provided in said section ten: Provided, That when any special assessment tax shall be returned uncollected on the general December tax roll, it shall in every case be charged back to the fund for which it was levied, and when finally collected by the county or State, the proceeds of such collection shall be credited to such fund.

Proviso.

Number to constitute board.

Duties.

CHAPTER XXII.

CITY ASSESSORS.

SECTION 1. There shall be a board of city assessors, three in number, elected from the city at large as provided in section one of chapter three of this charter, who shall be electors and free holders of the city; and said assessors, with the city attorney and city clerk, shall be ex officio a board of equalization and review, and perform all the duties required of such board in this chapter. The assessor whose term of office shall first expire shall be ex officio chairman of the board of assessors, and also of such board of equalization and review. The city clerk shall act as clerk of such board of review. Said city assessors shall in the year nineteen hundred three and every three years thereafter, commencing on the first Monday in July, and continuing not exceeding four months, make a full and complete valuation of all the taxable real estate of the city, at its just and fair cash value, as provided by law for the valuation of property for the purpose of taxation. A separate roll shall be made for each ward, and every effort shall be made by them to have every description of such property on the proper roll and correctly described and valued. The name of the owner of each parcel shall be given therewith when known, but the

tion.

grouping may at their own discretion be by blocks and plats, where practicable. The said rolls when completed shall be filed in the office of the city clerk and be at all times open for inspection by all persons interested. Such parcels of property as the board may find are not upon the proper rolls, as last equalized, they may by writing signed by them, direct the city clerk, at any time before the extension of the taxes upon the December rolls, to enter on the rolls where they belong, and to extend taxes against them as against the other property on the rolls. If an excess of taxes shall thereby be caused. the roll shall not on that account be invalidated, but such excess shall go into the contingent fund of the city. The compensation of Compensasaid assessors shall be a per diem compensation, as fixed by resolution of the council, and not less than that given by this charter to the supervisors. They shall each take the constitu- Oath of office. tional oath before entering upon the duties of their office, and shall also certify under oath as to the correctness of their valuations, according to their best judgment. In case of a vacancy Vacancy, how caused by death, resignation, removal from the city or otherwise, the mayor shall nominate a freehold elector of the city to fill the same. Every person so nominated, on being confirmed by a majority vote of all the aldermen elect, and taking the constitutional oath, shall be a member of said board until the next annual election. If any person so appointed a member of said board shall refuse or neglect, for ten days after being duly notified thereof, to qualify by taking said oath and filing it with the city clerk, the latter shall at once notify the mayor and common council thereof. Such failure may be taken as a declination of the office, and a new nomination may be thereupon made and confirmed in the manner aforesaid.

filled.

CHAPTER XXVI.

MISCELLANEOUS PROVISIONS.

excess of

SEC. 10. No contract shall be made, or liability incurred for contracts not or in behalf of the city by the common council, city officers, its to be made in agents or employes, for any material, labor, work, repairs or fund. improvements, except as herein otherwise provided, the payment for which would be a proper charge against any city fund of said city, unless there is in such fund to pay therefor sufficient moneys not otherwise expended or liability therefor incurred, payable therefrom; nor shall any expenditure be made or liability incurred during any fiscal year, for any such material, labor, work, repairs or improvements in excess of the money appropriated therefor. All contracts made and entered Certain coninto by said city, and all liability incurred by the common council, city officers, agents or employes for or in behalf of said city, for materials, labor, work, repairs or improvements, except as herein otherwise provided, the payment for which would be a proper charge against any of said funds, in excess of the

tracts void.

Proviso.

Council may pay certain accounts.

May pave

certain street.

May issue bonds to pay

money appropriated for such fund, shall be null and void: Provided, That the common council shall have power to borrow not to exceed three thousand dollars, at not to exceed five per cent per annum, to be credited to the street fund for the purposes of cleaning the pavements, street crossings and for general repairs of the streets. Said loan to be repaid from the street tax levied on the fall roll of nineteen hundred three.

SEC. 16. To enable the common council to provide for the payment of certain accounts heretofore allowed against the general fund of the city, which were not paid when so allowed, but were certified, sold, and have drawn interest, being for expense of water supply and lighting, and amounting to about sixty-five thousand dollars; and also to pav about fifteen thousand dollars overdrawn on the street fund; also to finish paving the center of South Saginaw street, beyond the railway tracks, an expense estimated at two thousand dollars; also to provide for the payment of shortages on old special assessments funds for paving and sewer repairs, estimated at nineteen hundred dollars; which items have become a great emindebtedness. barrassment to the city's finances, the common council is hereby authorized and empowered to issue bonds of the city to the amount of eighty-two thousand dollars, to raise money to pay all said items of indebtedness, no part of which money shall be used for any other purpose. Such bonds shall be divided into ten sets, running from the second day of March, nineteen hundred three, the first nine sets to consist of eight thousand dollars each in amount, and to be made payable on the first day of March, nineteen hundred four, nineteen hundred five, nineteen hundred six. nineteen hundred seven, nineteen hundred eight, nineteen hundred nine, nineteen hundred ten, nineteen hundred eleven and nineteen hundred twelve, respectively, and the tenth set to consist of bonds to the amount of ten thousand dollars, and to be payable March first, nineteen hundred thirteen. They shall draw interest at four per cent per annum, payable annually, and not be sold for less than their par value, with accrued interest.

Bonds, how divided.

Rate of interest.

When accounts al

special assessments.

SEC. 17. Whenever the common council shall have levied a lowed against special assessment to defray the expense of any local improvement in whole or in part and the tax roll for collecting such special assessment shall have been put in the hands of the treasurer for collection, accounts may be allowed against the money to be raised thereby to the amount of sixty per cent thereof, though not collected, but the same shall be paid only from the moneys raised for said improvement, and shall draw no interest. It shall be lawful for the city to temporarily borrow money to construct sidewalks, as may be needed, at not exceeding five per cent interest, but the same shall be fully paid up before the close of the fiscal year in which it may have been borrowed.

Council to estimate amount needed for

poor.

SEC. 18. The board of supervisors of Genesee county having at its October session nineteen hundred two, voted to return to the township plan of supporting the poor, to take effect from

January first, nineteen hundred three, the council shall on the first Monday in October of each year, or as soon thereafter as practicable, while said plan is adhered to, estimate the amount needed for the care of the poor of the city for the year beginning the first day of January next thereafter, and shall direct the same to be raised on the December roll as a poor fund. Το provide for the care of the city poor from January first, nineteen hundred three until January first, nineteen hundred four, the said common council may borrow, from time to time money as needed to supply said fund, and the amount thereof shall be spread on the December, nineteen hundred three tax roll of the city, and raised to repay the moneys so borrowed. The council is hereby given full discretion in the management of its poor department, but no money raised therefor shall be used for any other purpose.

of street su

SEC. 19. The city shall constitute one road district, and the Appointment work shall be done on the streets thereof under the supervision perintendent. of a superintendent of streets, who shall be nominated by the mayor, and confirmed by the council, and hold office during the pleasure of the latter. This shall not preclude letting to be done by contract any street work it shall choose to have done in that way. SEC. 20. For the purpose of equalization by the board of When ward supervisors of the county of Genesee, the ward assessment rolls rolls conof the city of Flint shall be deemed as a single roll; the valuation fixed and determined by said board shall be the valuation of the taxable property of the city of Flint as a unit; and the State, county and other taxes apportioned by said board shall be apportioned to said city and not to any ward thereof, and shall be certified to the clerk of said city.

assessment

sidered single

roll.

cil relative to

SEC. 21. Whenever the city clerk shall have advertised for Duty of counproposals for the furnishing of materials and for the perform- bids. ance of the work of making any public improvement decided upon by the common council, and submitted all bids received therefor to said council, the latter may accept that one of the bids so made which it deems most advantageous to the city, or if in its judgment all of the bids made are unreasonably high it may reject all the bids so submitted, and cause the necessary materials to be procured and the work done by its employes, under such regulations as it shall devise therefor.

may submit tion of bonds.

SEC. 22. Whenever in the judgment of the council any of When council the proceedings taken to bond the city, pursuant to any of the a new quesprovisions of the charter shall be invalid by reason of irregularity or informality in the proceedings, or if any court of competent jurisdiction shall adjudge any of the proceedings taken for that purpose to be illegal, the council shall have power and authority, by a majority vote of all the aldermen elect, to set aside the irregular or illegal proceedings that may have been had in the matter, and proceed anew to submit the question, avoiding the former irregularities or illegalities, as the case may be, and conforming to the ruling of such court, if such ruling has been had.