Township

clerk to be

township, during any one school year, shall not exceed eight; but this shall not be construed to prevent said board holding further meetings in case of necessity, provided no expense to the township be incurred.

Notice of meeting, see Section 31.

TOWNSHIP CLERK.

(76.) § 4698. SEC. 7. The township clerk shall be the Clerk of board clerk of the board of school inspectors by virtue of his office, of inspectors. and shall attend all meetings of said board, and, under their direction, prepare all their reports and record the same, and Duties as such. shall record all their proceedings. He shall also receive and keep all reports to inspectors from the directors of the several school districts in his township, and all the books and papers belonging to the inspectors, and file such papers in his office; and he shall receive all such communications, blanks, and documents as may be transmitted to him by the Superintendent of Public Instruction, and dispose of the same in the manner directed by said superintendent.

To notify county clerk of chairman of board of inspectors.

(77.) 4699. SEC. 8. It shall be the duty of the township clerk annually, immediately after the organization of the board of school inspectors of his township, to transmit to the • county clerk a certified statement of the name and post-office address of the chairman of said board, and in case there shall be a change in such chairman, during the year, he shall immediately notify the county clerk of such change.

To make map of districts.

Where map to be filed.

When new map to be made.

To report to supervisor all school taxes.

(78.) § 4700. SEC. 9. Each township clerk shall cause a map to be made of his township, showing by distinct lines thereon the boundaries of each school district, and parts of school districts therein, and shall regularly number the same thereon as established by the inspectors. One copy of such map shall be filed by the said clerk in his office, and one other copy he shall file with the supervisor of the township; and within one month after any division or alteration of a district, or the organization of a new one in his township, the said clerk shall file a new map and copy thereof as aforesaid, showing the same.

That certain lands are within a particular school district may be shown by parol, without producing maps, plats or documents.-Brooks v. Fairchild, 36 / 234.

(79.) § 4701. SEC. 10. It shall be the duty of the township clerk of each township, on or before the first day of October of each year, to make and deliver to the supervisor of his township a certified copy of all statements on file in his office of moneys proposed to be raised by taxation in each of the several school districts of the township for school purposes. He shall also certify to the supervisor the amount to be assessed upon the taxable property of any school district retaining the district school-house or other property, on the division of the district, as the same shall have been determined by the in

spectors, and he shall also certify the same to the director of such district, and to the director of the district entitled thereto.

school moneys

treasurer.

(80.) § 4702. SEC. 11. On receiving notice from the To apportion county treasurer of the amount of school moneys apportioned received from to his township the township clerk shall apportion the same county amount to the several districts therein entitled to the same in proportion to the number of children in each between the ages of five and twenty years, as the same shall be shown by the annual report of the director of each district for the school year closing prior to the May apportionment.

Apportionment by superintendent of public instruction.-Moiles v. Watson, 60 / 415.

school taxes.

township

(81.) § 4703. SEC. 12. Said clerk shall also apportion To apportion to the school districts in his township, as required by law, on receiving notice of the amount from the township treasurer, all moneys raised by township tax, or received from other sources, for the support of schools; and in all cases make out and de- Statement to liver to the township treasurer a written statement of the num- treasurer. ber of children in each district drawing money, and the amount apportioned to each district, and record the apportionment in his office; and whenever an apportionment of the primary To notify school interest fund, or moneys raised by tax, or received amount from other sources, is made, he shall give notice of the amount apportioned to be received by each district to the director thereof.

TOWNSHIP SUPERVISOR AND TREASURER,

directors of

districts.

of district

(82.) § 4704. SEC. 13. It shall be the duty of the super- Assessment visor of the township to assess the taxes voted by every school and collection district in his township, and also all other taxes provided for taxes. in this act, chargeable against such district or township, upon the taxable property of the district or township respectively, and to place the same on the township assessment roll in the column for school taxes, and the same shall be collected and returned by the township treasurer in the same manner and for the same compensation as township taxes. If any taxes Taxes not provided for by law for school purposes shall fail to be as- assessed at sessed at the proper time, the same shall be assessed in the succeeding year.

FAILURE TO ASSESS: The provision in the last clause of this section applies to a case where school taxes are not certified by the board to the township clerk in time for certification to the supervisor for assessment.Wilcox v. Eagle Twp., 81/271. See Union Sch. Dist. v. Parris, 97 / 596.

proper time.

one-mill tax.

(83.) SEC. 14. The supervisor shall also assess upon the Assessment of taxable property of his township, one mill upon each dollar of the valuation thereof in each year, and report the aggregate valuation of each district to the township clerk, who shall report said amount to the director of each school district in his township, or to the director of any fractional school district

a portion of which may be located in said township before the first day of September of each year: Provided, That before ment not to be the supervisor shall assess said tax he shall examine the re

Proviso.

When assess

made.

Moneys

apportioned

ports of the several school districts in his township for the preceding year and if said reports show, exclusive of funds raised for building purposes, a balance on hand in any district of a sum equal to or in excess of the amount paid for teachers' wages in said district during the preceding year, then said supervisor shall not assess the one-mill tax upon the property of such district for the ensuing year. All moneys raised by oneby town clerk. mill tax shall be apportioned by the township clerk to the district in which it was raised, and all moneys collected by virtue of this act during the year, on any property not included in any organized district, or in districts which have not maintained school for the required period during the previous year, shall be apportioned to the several other school districts of said township that did maintain school, in the same manner In townships as the primary school interest fund is now apportioned. All moneys accruing from the one-mill tax upon the property of any district in any township before said district shall have a legal school therein, shall belong to the district in which it was raised when such district shall have maintained school for the required period by a qualified teacher.

where no districts are formed.

When district is divided,

certain taxes

Proviso.

Am. 1905, Act 16.

See Saginaw Twp. v. Saginaw, 9/541; Twp. of Deerfield v. Harper, 115 / 678.

(84.)

§ 4706.

SEC. 15. The amount to be assessed upon the taxable property of any school district retaining the schoolto be assessed. house or other property, on the division of a district, as the same shall have been determined by the inspectors, shall be assessed by the supervisor in the same manner as if the same had been authorized by a vote of such district; and the money so assessed shall be placed to the credit of the taxable property taken from the former district, and shall be in reduction of any tax imposed in the new district on said taxable property for school district purposes: Provided, That if the district retaining the schoolhouse shall vote to pay, and shall pay, before said taxes are assessed, any portion of said amount to the new district, said amount, as shall be certified by the moderator and director of the new district to the supervisor, shall be deducted from the amount to be assessed as provided in this section. When collected, such amount shall be paid over to the treasurer of the new district, to be applied to the use thereof in the same manner, under the direction of its proper officers, as if such sum had been voted and raised by said district for building a schoolhouse or other district purposes.

How such taxes to be applied.

Am. 1901, Act 165.

NEW DISTRICT: The money when collected, must be paid to the assessor of the new district; and if wrongfully paid to the old one, the new district may maintain an action for money, had and received, against the old district. Sch. Dist. v. Sch. Dist., 40/551.

fractional

(85.) § 4707. SEC. 16. The full amount of all taxes to Taxes in be levied upon the taxable property in a fractional school dis- districts. trict shall be certified by the district board to the township clerk of each township in which such district is in part situated, and by such township clerks to the supervisors of their respective townships, and it shall be the duty of each of said supervisors to certify to each other supervisor interested, the amount of taxable property in that part of the district lying in his township: Provided, That when there exists a manifest Proviso. difference in the valuation of property assessed in fractional districts, composed of territory in adjoining townships or counties, such valuation shall be equalized for this specific purpose by the supervisors of the townships interested at a joint meeting held for that purpose, on application of either of the supervisors of said townships. And such supervisors shall respectively ascertain the proportion of such taxes, including mill tax, to be placed on their respective assessment rolls, according to the amount of taxable property in each part of such district. And if said supervisors cannot agree as to the pro- In cases of portion of such taxes to be placed on their respective assess- of supervisors. ment rolls, a supervisor from an adjoining township shall be called to meet with said supervisors in said fractional district and assist in equalizing said valuation. Said supervisor to be paid at the rate of three dollars per diem for the time necessarily employed in attendance at such meeting of the supervisors, and all necessary traveling expenses, by the townships in interest.

disagreement

township

(86.) § 4708. SEC. 17. The supervisor, on delivery of the Statement to warrant for the collection of taxes to the township treasurer, treasurer. shall also deliver to said treasurer a written statement of the amount of school and library taxes, the amount raised for district purposes on the taxable property of each district in the township, the amount belonging to any new district on the division of the former district, and the names of all persons having judgments assessed under the provisions of this act upon the taxable property of any district, with the amount payable to such person on account thereof.

levied in

district.

(87.) § 4709. SEC. 18. The supervisor of each township, Statement to township on the delivery of the warrant for the collection of taxes to the treasurer of township treasurer, shall also deliver to said treasurer a writ- one-mill tax ten statement, certified by him, of the amount of the one-mill fractional tax levied upon any property lying within the bounds of a fractional school district, a part of which is situate within his township, and the returns of which are made to the clerk of some other township; and the said township treasurer shall pay to the township treasurer of such other township the amount of the taxes so levied and certified to him for the use of such fractional school district.

apportion

(88.) § 4710. SEC. 19. Whenever any portion of a school Collection and district shall be set off and annexed to any other district, or ment of taxes organized into a new one, after a tax for district purposes district.

on division of

School taxes, when paid.

Township treasurer to apply to county treasurer for moneys

Moneys due fractional districts.

other than the payment of any debts of the district shall have been levied upon the taxable property thereof, but not collected, such tax shall be collected in the same manner as if no part of such district had been set off, and the said former dis trict, and the district to which the portion so set off may be annexed or the new district organized from such portion, shall each be entitled to such proportion of said tax as the amount of taxable property in each part thereof bears to the whole amount of taxable property on which such tax is levied.

See Section 36 and notes.

(89.) § 4711. SEC. 20. The township treasurer shall retain in his hands, out of the moneys collected by him, after deducting the amount of tax for township expenses, the full amount of the school taxes on the assessment roll, and hold the same subject to the warrant of the proper district officers, to the order of the school inspectors, or of the persons entitled thereto, and give a written notice to the township clerk of the amount.

SCHOOL TAXES: The township treasurer has no right to receive for school moneys anything which the law has not authorized to be received. If he does so and receipts for the taxes, he must make good the amount.Jones v. Wright, 34/372; Sch. Dist. v. Sch. Dist., 40/554. See Elliott v. Miller, 8/132, and notes to Section 2353. The liability of a township treasurer for school moneys is distinct from his ordinary liability for township moneys, and it cannot be released or in any way affected by the action of the township board.-Jones v. Wright, 34 / 372. As to the custody, etc., of school district moneys, see notes to Section 64, subd. 4; Section 69, subd. 1, 2,; and Section 72.

Liab. of township to Sch. Dist., Sec. 3914, C. L., provides that all losses that may be sustained by the default of any township officer in the discharge of any duty imposed by the act shall be chargeable to the township. The act charges the township treasurer with the duty of collecting and paying over all school district taxes. Held, that a township is liable to a school district for school moneys lost through the defalcation of the township treasurer.— Smith v. Jones, 99 N. W. Rep. 742.

(90.) § 4712. SEC. 21. The township treasurer shall, from time to time, apply to the county treasurer for all school and library moneys belonging to his township, or the districts thereof; and on receipt of the moneys to be apportioned to the districts, he shall notify the township clerk of the amount to be apportioned.

(91.) § 4713. SEC. 22. Each treasurer of a township, to the clerk of which the returns of any fractional school district shall be made, shall apply to the treasurer of any other township in which any part of such fractional school district may be situated, for any money to which such district may be entitled; and when so received it shall be certified to the township clerk, and apportioned in the same manner as other taxes for school purposes.