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portioned to each district, and record the apportionment in his office; and whenever an apportionment of the primary school interest fund, or moneys raised by tax, or received from other sources, is made, he shall give notice of the amount to be received by each district to the director thereof.

To notify directors of amount appor tioned districts.

How. 5089.


Assessment and collection of district taxes.

(4704) SEC. 13. It shall be the duty of the supervisor of the township to assess the taxes voted by every school district in his township, and also all other taxes provided for 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 provided for by law for school purposes shall fail to be assessed at the proper time, the same shall be assessed in the succeeding year. How. 5090. 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.

Taxes not assessed at proper time.


Assessment of (4705) SEC. 14. The supervisor shall also assess upon the one-mill tax.

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, be

fore the first day of September of each year; and all moneys Moneys to be so raised shall be apportioned by the township clerk to the apportioned by district in which it was raised, and all money collected by

virtue of this act during the year on any property not included in any organized district, or in districts not having, during the previous school year, three months' school in districts having less than thirty children, or five months' school in district hav. ing thirty, and less than eight hundred children, or nine months' school in districts having eight hundred or more children, as shown by the last school census, shall be apportioned to the several other school districts of said township in the same manner as the primary school interest fund is now ap

portioned. All moneys accruing from the one-mill tax in any In township

township before any district shall have a legal school therein shall belong to the district in which it was raised when they shall severally have had a three months' school by a qualified teacher.

where no districts are formed.

See Saginaw

How. 5091.--Am. 1887 n. 93; App. Apr. 22; Eff. Sept. 28; Act. 84.
Twp. v, Saginaw, 9 / 541.

be assessed.

(4706) SEC. 15. The amount to be assessed upon the taxable When district property of any school district retaining the school-house or certain taxes to 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 re- Proviso. taining the school-house 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 How sach the assessor of the new district, to be applied to the use there topplieto be

. of 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 school-house or other district purposes. How. 5092. 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.

Taxes in fractional

(4707) SEC. 16. The full amount of all taxes to be levied upon the taxable property in a fractional school district shall districts. 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 difference Proviso. 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 proportion of such In cases of taxes to be placed on their respective assessment rolls, a super- of supervisors.

disagreement visor from an adjoining township shall be called to meet with said supervisors in said fractional district and assist in equal. izing 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. How. 5093.-Am. 1887, p. 35; App. Mar. 19; Eff. Sept. 28; Act 38.-Am. 1889, p. 182; App. June 19; Ef. Oct. 2; Act 162.

Statement to township treasurer.

(4708) Sec. 17. The supervisor, on delivery of the warrant for the collection of taxes to the township treasurer, shall also deliver to said treasurer a written statement of the amount of school and library taxes, the amount raised for district pur. poses 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 judg. ments assessed under the provisions of this act upon the taxable property of any district, with the amount payable to such person on account thereof.

How. 5094.

Statement to township treasurer of one-mill tax levied in fractional district.

(4709) SEC. 18. The supervisor of each township, on the delivery of the warrant for the collection of taxes to the township treasurer, shall also deliver to said treasurer a written statement, certified by him, of the amount of the one-mill 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.

How. 5095.

Collection and apportiopment of iaxes on division of district.

(4710) SEC. 19. Whenever any portion of a school district shall be set off and annexed to any other district, or organized into a new one, after a tax for district purposes 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 district, 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. How..5096. See Section 4658 and notes.

All school

(4711) SEC. 20. The township treasurer shall retain in his taxes assessed, hands, out of the moneys collected by him, after deducting the to be to township amount of tax for township expenses, the full amount of the expenses.

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.
How. 5097.

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 7 372. As to the custody, etc., of school district moneys, see notes to Section 4686, subd. 4; Section 4691, subd. 1, 2; and Section 4694.

EXPLANATORY NOTE BY SUPERINTENDENT OF PUBLIC INSTRUCTION.-Section 20 is practically superseded by Section 52 of Act No. 206, Public Acts of 1893, which reads as follows: "In case the township treasurer shall not collect the full amount of taxes required by his warrant to be paid into the township treasury, such portion thereof as he shall collect shall be retained by him to be paid out for the following purposes: The amount of school taxes collected to be paid on the order of the school district officers, the amount collected for general township purposes to be paid on the order of the townorder of the commissioner of highways countersigned by the township clerk or supervisor, and the amount collected for any special fund to be paid on the order of the proper officer; but in no case shall the amounts collected for any one fund be paid on the orders drawn on any other fund."

treasurer to

(4712) Sec. 21. The township treasurer shall, from time to Township time, apply to the county treasurer for all school and library apply t» ounty moneys belonging to his township, or the districts thereof; and treasurer for on receipt of the moneys to be apportioned to the districts, he shall notify the township clerk of the amount to be appor- To notify tioned.

township clerk of moneys.

How. 5098.


(4713) Sec. 22. Each treasurer of a township, to the clerk Moneys due of which the returns of any fractional school district shall be districts. 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. How. 5099.


(4714) SECTION 1. It shall be the duty of each county clerk County clerk to receive all such communications, blanks, and documents as may be directed to him by the superintendent of public

tions, etc. instruction, and dispose of the same in the manner directed by said superintendent.

to receive and dis, ose of cmmunica

How. 5100.

examine reports, etc.

(4715) SEC. 2. The clerk of each county shall, on receiving County clerk to from the secretary of the county board of school examiners the annual reports of the several boards of school inspectors, file the same in his office. On receiving notice from the superin- Notice of tendent of public instruction of the amount of moneys appor- of moneys. tioned to the several townships in his county he shall file the same in his office, and forth with deliver a copy thereof to the county treasurer.


How. 5101.-Am. 1887, p. 352; App. June 27; Eff. Sept. 28; Act 266.

(4716) SEC. 3. The several county treasurers shall apply County treas.

urer t) apply for and receive such moneys as shall have been apportioned to for moneys their respective counties, when the same shall become due; a; propriated.

To notify township clerks of amounts.

And each of said treasurers shall immediately give notice to the treasurer and clerk of each township in his county, of the amount of school moneys apportioned to his township, and shall hold the same subject to the order of the township treasurer.

How. 5102.


borrow money.

to a certain amount.


(1717) SECTION 1. The People of the State of Michigan enact: Two-thirds vote That any school district may, by a two-thirds vote of the qualified required to

electors of said district present at any annual meeting, or at a special meeting called for that purpose, borrow money, and may issue

bonds of the district therefor, to pay for a school house site or sites, Indebtedness and to erect and furnish school buildings as follows: Districts incurred by dis- having less than thirty children between five and twenty years of

age may have an indebtedness not to exceed three hundred dollars; districts having thirty children of like age may have an indebtedness not to exceed five hundred dollars, districts having forty children of like age may have an indebtedness not to exceed seven hundred fifty dollars, districts having fifty children of like age may have an indebtedness not to exceed one thousand dollars; districts having seventy-five children of like age may have an indebtedness not to exceed two thonsand dollars; districts having one hundred children of like age may have an indebtedness not to exceed three thousand dollars; districts having one hundred twenty-five children of like age, and with assesssed valuation of not less than one hundred fifty thousand dollars, may have an indebtedness not to exceed five thousand dollars; districts having two hundred children of like age may have an indebtedness not to exceed eight thousand dollars; districts having three hundred children of like age may have an indebtedness not to exceed fifteen thousand dollars; districts having four hundred children of like age may have an indebtedness not to exceed twenty thousand dollars; districts having five hundred children of like age may have an indebtedness not to exceed twenty-five thousand dollars; and districts having eight hundred children or more of like age may have an indebtedness not to exceed thirty thousand dollars: Provided, That the indebtedness of a district shall in no case extend beyond ten years for money borrowed: Provided further, That in all proceedings under this section the director,

assessor, and one person appointed by the district board, shall Who to c nati- constitute a board of inspection, who shall cause a poll list to inspection. be kept and a suitable ballot-box to be used, which shall be

kept open two hours. The vote shall be by ballot, either printed or written, or partly printed and partly written, and the canvass of the same shall be conducted in the same man. ner as at township elections or as the laws governing the same are applicable; and when they are not the board of in

Indebtedness shall not ex tend beyond ten years.


Poll list and
ballott-box to
be used.
Vote to
be by ballott.

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