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Where director of fractional district to report.
(71) § 4690. SEC. 24. The director of each fractional district shall make his annual report to the clerk of the town. ship in which the schoolhouse is situated, and shall also report to the clerk of each township in which the district is in part situated, the number of children between the ages of five and twenty years in that part of the district lying in such township.
Duty of treasurer.
To execute bond.
form of bond, etc.
(72) § 4691. SEC. 25. It shall be the duty of the treasurer of each school district:
First, To execute to the district and file with the director, within ten days after his election or appointment, a bond in the full amount of money to come into his hands during each year of his term of office, as near as the same can be ascer. tained, with two or more sureties, each of whom shall be required to justify in writing and under oath to the amount for which he is holden in said bond; or the treasurer may fur
nish the bond of some surety company authorized to do busiPremium, ness in this state. The premium on said surety bond, if pur.
chased, shall be paid by the district; the form of the bond, the penalty and sufficiency of the sureties to be subject to the approval of the moderator and director, conditioned for the faithful performance of his duties and the proper applica
tion of all moneys that shall come into his hands by virtue Filing of of his office. Said bond shall be filed with the director, and bond.
none of the books or money of the district shall be placed in the hands of the treasurer until his bond has been so approved and filed, and in case of any breach of the conditions thereof the moderator shall cause a suit to be commenced thereon in the name of the district, and any moneys collected thereon shall be paid into the township treasury subject to the order of the district officers, and shall be applied to the same pur
poses as the moneys lost should have been applied by the Proviso, de- treasurer: Provided, That if the treasurer shall deposit the positing of funds, interest money in any bank or trust company authorized to do busiwhere credited. ness in this state, such deposit shall be made in his name as
treasurer of the district, and any and all interest paid by such bank or company on such deposits shall be accounted for by the treasurer to the district and credited to the general fund;
Second, To pay all orders of the director, when lawfully drawn and countersigned by the moderator, out of any moneys in his hands belonging to the fund upon which such orders may be drawn;
Third, To keep a book in which all moneys received and disbursed shall be entered, the sources from which the same have been received, and the persons to whom and the objects for which the same have been paid;
Fourth, To present to the district board at the close of the school year a report in writing, containing a statement of all moneys received during the preceding year and of each
Receipts and disbursements.
item of disbursements made, and exhibit the voucher therefor;
Fifth, To appear for and on behalf of the district in all To appear suits brought by or against the same when no other directions shall be given by the qualified voters in district meeting, except in suits in which he is interested adversely to the district, and in all such cases the moderator shall appear for such district if no other directions be given as aforesaid ;
Sixth, At the close of his term of office to settle with the Settlement district board and deliver to his successor in office all books, vouchers, orders, documents and papers belonging to the office of treasurer, together with all district moneys remaining on hand;
Seventh, To perform such other duties as are or shall be by law required of the treasurer.
Am. 1901, Acts 62, 165 ; 1903, Acts 21, 49 ; 1907, Act 91 : 1909, Act 83.
FIRST: An assessor cannot lawfully withhold the district funds in his hand when demanded by his successor, upon a claim that he is entitled to be personally notified of such election and acceptance of office. He is chargeable with notice of such facts and is liable to an action for money had and received as well as action on hise bond.-Mason v. Sch. Dist., 34 228.
See Welch v. Frost, 1/30; also, Bryant v. Moore, 50 / 225.
SECOND: See section 66, subd. 2, and section 67, subd. 4, and notes. The assessor is the disbursing officer of the district.-Sch. Dist. v. Mallary, 23 / 111. He is the lawful treasurer and depositary of school district funds and all moneys must pass through his hands and be paid out by him proper orders. - Sch. Dist. v. Sch. Dist., 40 / 551. Moneys in the hands of the township treasurer belonging to a school listrict cannot be applied to any district purpose, except through the hands of the assessor.-Burns v. Bender, 36 / 198. An assessor cannot pay out any money lawfully without a warrant.-Id. Interest is not payable
school district orders if no authority has been given to impose it.-Turnbull v. Sch. Dist., 45 / 496. But interest may be allowed from demand when mandamus is granted for payment, when its claim is such a settled demand as would sustain a recovery of interest at law.—Martin v. Tripp, 51 / 184. Mandamus lies to compel
district to pay or provide for the payment of its orders.-Turnbull v. Sch. Dist., 45 | 496. And to compel an assessor to pay a school order, where the court is satisfied that there is no valid defense. — Martin v. Tripp, 51 / 184. A showing of a want of funds is a complete answer to an application for mandamus to require an assessor to pay a warrant drawn on him.-Allen v. Frink, 32 / 96.
FIFTH : The management and control of suits is specially confided to the assessor, when no other direction is given in district meeting; the moderator and director, though constituting a majority of the district board, have no authority to take the defense of a suit from the assessor. And the voters, as such, cannot interfere.---Sch. Dist. V. Wing, 30 / 351. See Benalleck v. People, 31 / 201. An appeal taken in the name of the district without the authority of the assessor, if he is competent to act, is void.--Id. Whether he is a proper relator for mandamus to compel the moderator to sign the director's warrants, see Burns v. Bender, 36 / 197.
SIXTH : Deposits in a bank : Where money belonging to a board of education or a school district is deposited in a bank with the knowledge of the board and the district receives interest thereon, the district does not become a preferred creditor upon failure of bank.-Bd. of Ed. City of Detroit y. Union Trust Co., 136 / 454.
LIABILITIES ON BOND: Misconduct of a board of education in appointing a certain person treasurer in consideration of a promise to pay interest on funds does not render appointment void nor release sureties. The depositing of funds in a bank of which the treasurer is an officer does not make the deposit the board's act so as to release sureties on the treasurer's bond.—Board of Education of Detroit v. Andrews, 142 / 484.
Triplicate reports, when township clerk to make, etc.
Copies, where filed.
Proviso, in case of township district.
(73) § 4698. Sec. 7. The township clerk shall receive the annual reports of the school directors of his township, and on the first Monday of August in each year he shall make triplicate reports setting forth the whole number of school districts in his township, if any, the amount of money raised and received for school libraries and such other items as shall from year to year be required by the superintendent of public instruction, together with the several particulars set forth in the reports of the several school directors for the preceding year, and within ten days thereafter he shall forward two copies of the same, together with two copies of each of the re. ports from school directors to the county commissioner of schools and file the other copy or copies of these reports in his office, and he shall receive all communications, blanks and documents transmitted to him by the superintendent of public instruction and dispose of the same in the manner directed by said superintendent: Provided, That in case the township is organized into a township district or a fractional township district the board of education of such township district or fractional township district shall meet on the first Monday in August and make the triplicate reports to the superintendent of public instruction, and in such cases this report shall take the place of the report above provided for to be made by the township clerk, and the said board shall dispose of its reports in the same manner as is provided for the township clerk: Provided further, That the county commissioner of schools shall annually send to each township clerk and to the secretary of each board of education a complete list of the legally qualified teachers of the county, and at the time the township clerk shall make the triplicate reports herein provided for he shall compare the list of teachers employed in the township with said complete list of teachers, and if in any school district or in the township district a school shall not have been taught for the time required by law during the preceding year by a legally qualified teacher, no part of the primary school interest fund shall be distributed to such district or to such proportional part of the township, although the report from such district or township shall set forth that a school or schools have been so taught, and it shall be the duty of the township clerk or the board of education, when said board shall make the reports as herein before provided, to certify all these facts as to the employment of teachers to the superintendent of public instruction.
Further proviso, legally qualified teachers.
Primary money, when forfeited.
Am. 1909, Act 29.
(74) $ 4700. Sec. 9. Each township clerk shall make or Map showcause to be made a map of his township, showing by distinct districts. lines thereon the boundaries of each school district and parts of school districts therein, if such school districts exist, and shall regularly number the same thereon as established by proper authority. One copy of such map shall be filed by said Copies, clerk in his office and one other copy he shall file with the supervisor of the township. If any division or alteration is Alterations. at any time made in the boundaries of any district or of any township district, the township clerk shall within one month thereafter file a new map and copy thereof as aforesaid showing such changes.
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,
(75). § 4701. SEC. 10. It shall be the duty of the town- Clerk to ship clerk of each township, on or before the first day of Octo- posed school ber in 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, if any, for school purposes, or to be raised by any township district, whole or fractional, for such purposes. In case such condition shall In case of arise, he shall certify to the supervisor the amount to be district. assessed upon the taxable property of any school district retaining the district schoolhouse or other property on the division of the district as the same shall have been determined by proper authority, and he shall also certify the same to the director or secretary of such district and to the director or secretary of the district entitled thereto.
(76) $4702. SEC. 11. On receiving notice from the Apportioncounty treasurer of the amount of school moneys appor- school tioned to his township, the township clerk shall apportion the moneys. same amount to the several districts therein, or to the whole or fractional township district entitled to the same, in accordance with the statement from the superintendent of public instruction sent to such township clerk and based upon the annual report of the school directors or the secretary of the board of education for the preceding school year, and he shall file said statement from the superintendent of public instruction permanently in the records of his office.
(77) § 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
Statement to sources, for the support of schools; and in all cases make out township
and deliver to the township treasurer a written statement of the number of children in each district drawing money, and
the amount apportioned to each district, and record the apTo notify di- portionment in his office; and whenever an apportionment of
the primary school interest fund, or moneys raised by tax, or portioned received from other sources, is made, he shall give notice of
the amount to be received by each district to the director thereof.
rectors of amount ap
TOWNSHIP SUPERVISOR AND TREASURER.
Assessment and collection of district taxes.
(78) $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.
Taxes not assessed at proper time.
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.
Assessment of one-mill tax.
Proviso, when assessment not to be made.
(79) § 4705. Sec. 14. The supervisor shall also assess upon the 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 the supervisor shall assess said tax he shall examine the reports of the several school districts in his town ship for the preceding year and if said reports show, exclus ive of funds raised for building purposes, a balance on land 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 Moneys ap
upon the property of such district for the ensuing year. All portioned by moneys raised by one-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 as the primary school interest