The annual meeting occurs on the second Monday in October of each year.

Apportionment of Taxes.-After examining and equalizing the assessment rolls, the Board then apportion the taxes among the several townships in the county. By apportioning the taxes is meant the assigning to each township its just proportion of the money to be raised by taxation. Every township not only pays a township tax, but it also contributes its share of the State and county tax. It is therefore necessary for the Board,

Township Tax.-The Township Clerk furnishes the Supervisor with a statement of the amount to be raised for township purposes. This statement is given by the Supervisor to the County Clerk, who is the clerk of the Board of Supervisors, and it is by him laid before the Board.

The Ward and Village Supervisors obtain statements from the City and Village Clerks.

County Tax.-The Board of Supervisors determine how much money is to be raised in the county for county purposes, and they apportion this amount among the several townships.

State Tax.-The Legislature determines the amount of the State tax, and the Auditor General apportions it among the counties in proportion to the valuation of taxable property in each county, and he notifies each County Clerk what proportion of the tax is to be raised in his county. The Clerk notifies the Board of Supervisors of the amount, and they apportion it among the townships.

Certificates of Apportionment.-The clerk of the Board makes out two certificates of the amount assessed upon the property of each township, for State, county, township, and other purposes, and delivers one to the County Treasurer, and the other to the Supervisor of the proper township, village, or ward.

Assessment by the Supervisor.-The Supervisor then assesses the taxes specified in the certificate, delivered to him by the County Clerk, upon the property of each individual as made out in his assessment roll. Every person is taxed in proportion to the amount of property in his possession. The Board of Supervisors apportion the taxes among the townships; each Supervisor apportions them among the tax payers of his township.

Collection of Taxes.-After assessing the taxes, the Supervisor delivers to the Township Treasurer or the Collector a copy of his assessment roll, which contains the valuation of each person's property, and the amount of State, county, and other taxes, which he is required to pay. The Township Treasurer or City Collector collects the taxes, and pays over to the County Treasurer the State and county tax.

The Township Treasurer is required to give to the County Treasurer a bond in double the amount of the State and county tax that he is to collect.

Time of Collection.-The time fixed for the collection of taxes is the month of December of each year. If a person refuses or neglects to pay his taxes, as much of his property is sold as is necessary to pay them. If taxes are not paid before the first of January, four per cent. is added for collection dues.

I. State tax apportioned by the Auditor General among the counties; by the Boards of Supervisors among the townships, villages, and wards; by the Supervisors among the tax

payers.

2.

County tax apportioned by the Board of Supervisors among the townships, villages, and wards; by the Supervisors among the tax payers.

The Supervisors assess the State, county, township, village, and city taxes upon the property of tax payers.

4. The taxes are collected in a township by the Township Treasurer; in a village by the Marshal; in a city by the Collector.

CHAPTER IX.

PUBLIC SCHOOL SYSTEM.

Educational System.—The educational system of the State of Michigan is an organic whole, which begins with the primary school and is crowned by the State University. As collateral branches of this system, there is the Normal School for the training of teachers, and the Agricultural College for the special training of farmers.

Support of Public Schools.-The public schools of the State are supported in three ways:

1. By the interest of the primary school fund;

2. By a one-mill tax ;

3. By school district taxes.

Origin of the Primary School Fund.-At the close of the Revolutionary War, the government was deeply in debt, and it was of the greatest concern to public men how this debt should be paid. As the United States had control of a vast territory in the northwest, it was thought that by holding out great inducements to purchasers, a considerable revenue could be realized by the sale of the public lands. Among other inducements which were held out, the government promised to all who would settle there that one section of land in each township should be set apart for the advancement of education. It secured to the early settlers and their posterity a permanent means of educating their children. The fund derived from the sale of these lands is called the primary school fund.

Disposition of the Fund.-When Michigan was admitted as a State into the Union, the sections of land set apart for educational purposes, were conveyed to the State for the use of the public schools. All money derived from the sale of these lands remains a perpetual fund, the interest of which is apportioned annually among those school districts that during the year maintain a school the length of time required by law. This apportionment is based on the number of school children in each district. One-half of what the State receives from the sales of swamp lands also goes to this fund.

1. The law provides that district schools must be taught as follows:Districts with from I to 30 children, not less than three months.

2. The primary school fund is apportioned by the Superintendent of Public Instruction among the townships, and by the Township Clerks among the districts. It can only be used to pay teachers' wages. In 1882 the income from this fund amounted to $639,068.47. The rate per capit, was $1.24.

3. The swamp lands were given to the State by Congress. A great proportion of the lands are swamp only in name, and comprise some of the most valuable lands in the State.

Sections.-When the public lands of the United States are surveyed, they are laid out in townships and numbered. Each township is six miles square, and consequently contains thirtysix square miles, or 23,040 acres. Every township is subdivided into thirty-six equal divisions, or square miles, called sections. A section, then, is a square mile, or 640 acres. The sixteenth section of every township is set apart for the support of the public schools.