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fund is now apportioned. All moneys accruing from the one. In townships mill tax upon the property of any district in any township districts are before said district shall have a legal school therein, shall be formed. long to the district in which it was raised when such district shall have maintained school for the required period by a qualified teacher.

Am. 1905, Act 16. See Saginaw Twp. V. Saginaw, 9 / 541; Twp. of Deerfield v. Harper, 115 / 678.

to be assessed.

(80) § 4706. SEC. 15. The amount to be assessed upon When district the taxable property of any school district retaining the certain taxes schoolhouse 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 Proviso. 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 How such be paid over to the treasurer of the new district, to be applied 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.

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.


(81) § 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 mani. Proviso. fest difference in the valuation of property assessed in fractional districts, composed of territory in adjoining townships or counties, such valuation shall be equalized for the specific purpose by the supervisors of the townships interested at a joint meeting held for that purpose, on application of either

In cases of

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of the supervisors of said townships. And such supervisors shall respectively ascertain the proportion of such taxes, in. cluding 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 of supervisors to the proportion of such taxes to be placed on their respec

tive assessment rolls, a supervisor from an adjoining town. ship 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.

(82) $ 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 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.

(83) $ 4709. SEC. 18. The supervisor of each township, 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 onemill 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.

(84) § 4710. Sec. 19. Whenever any portion of a school ment of taxes 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.

Statement to

treasurer of
one-mill tax
levied in

Collection and

on division of

See section 39 and notes.

(85) § 4711. SEC. 20. The township treasurer shall re. School taxes,

when paid. tain 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, C. L. 1897. 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 67, subd. 4, and section 72, subd. 1, 2.

Liability of township to Sch. Dist., section 3914, C. L., 1897, 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, 136 / 532. Designating depository for township funds, see Act 305, 1909.

treasurer to

treasurer for

(86) § 4712. SEC. 21. The township treasurer shall, Township from time to time, apply to the county treasurer for all school apply to and library moneys belonging to his township, or the districts county thereof; and on receipt of the moneys to be apportioned to moneys. the districts, he shall notify the township clerk of the amount to be apportioned. (87) 4713. SEC. 22.

Sec. 22. Each treasurer of a township, to Moneys due the clerk of which the returns of any fractional school dis- fractional trict 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.



to receive and

(88) $4714. SECTION 1. It shall be the duty of each county clerk county clerk to receive all such communications, blanks, and dispose of documents as may be directed to him by the superintendent counmunicaof public instruction, and dispose of the same in the manner directed by said superintendent.

(89) $ 4715. SEC. 2. The clerk of each county shall, on County clerk receiving from the secretary of the county board of school ex- to examine aminers the annual reports of the several boards of school inspectors, file the same in his office. On receiving notice Notice of from the superintendent of public instruction of the amount apportionment of moneys apportioned to the several townships in his county

he shall file the same in his office, and forthwith deliver a

copy thereof to the county treasurer. County treas. (90) § 4716. SEC. 3. The several county treasurers urer to apply for moneys shall apply for and receive such moneys as shall have been apapportioned. portioned to their respective counties, when the same shall be

come due; and each of said treasurers shall immediately give township

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.

To notify

clerks of amounts.



District may borrow money for sites.

Estimate of

bond limit.

(91) 4717. SECTION 1. Any school district may, by a majority vote of the qualified voters of said district present at an 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 schoolhouse site or sites, and to erect

and furnish school buildings. The district board, or board amount necessary of education, shall estimate the amount of money necessary

to be raised and shall state their estimate in the notices of the annual or special meeting, at which the question of borrowing

money and issuing bonds shall be submitted to the people; May ratify and at said meeting the voters shall have power to ratify by estimate or fix new limit. the vote aforesaid the estimate of the district board, or board

of education, or to fix a new limit on the amount to be borProviso as to rowed and for which bonds may be issued: Provided, That no

school district shall issue bonds for an amount greater than five per cent of the total assessed valuation of said district, and in districts having one hundred or more children in the school census the bonded indebtedness shall not exceed seventy-five dollars per capita of such census, nor shall the

bonded indebtedness of a district extend beyond the period of Proviso as to fifteen years for money borrowed: Provided further, That in conducting

all proceedings under this section, the district board and one person selected by the qualified voters present at said meeting shall constitute a board of inspectors, who shall cause a poll list to be kept and a suitable ballot box to be used, and the polls shall be kept open at least two hours. The votes 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 manner as at township elections, or as far as the laws governing the same are applicable, and when said laws are not applicable the board of inspectors shall prescribe the manner in which the canvass shall be conducted.


Am. 1899, Act 190 ; 1901, Act 165 ; 1903, Act 270 ; 1907, Act 256.

TWO-THIRDS VOTE: A corporate act, which can be taken only by a two-thirds vote, cannot be rescinded by a bare majority.–Stockdale v. Šch, Dist., 47 / 226.

BONDS: A vote to issue school district bonds in settlement of a demand, if in excess of the limit fixed by law, may be sustained up to the legal limit.-Stockdale v. Sch. Dist., 47 / 226. The purchaser of a school district bond has a right to rely upon all facis asserted or appearing upon the face of the bonds, made by any person or body authorized by law to pass upon and determine the facts.—Gibbs v. Sch. Dist., 88 / 336. Detaching a portion of a district and organizing it into or with another township.-People v. Ryan, 19 / 203. The act of the legislature in detaching a part of the territory of a township and erecting therefrom a new township, of another name does not have the effect of putting an end to the school district organizations in the detached territory, and the holder of bonds issued thereafter by a district in such territory may recover thereon notwithstanding a subsequent reorganization of the district.-Wayne Co. Svgs. Bank

School District, 1527 440.


(92) § 4718. SEC. 2. Whenever any school district shall Issuing bonds have voted to borrow any sum of money, the district board of borrowed. such district is hereby authorized to issue the bonds of such district, in such form, and executed in such manner by the moderator nd director of such district, and in such sums, not less than fifty dollars, as such district board shall direct, and Interest with such rate of interest, not exceeding eight per centum per annum, and payable at such time or times as the said district shall have directed.


The statute limits the authority of the board, in issuing bonds, to such as are authorized by the district; and, before the board can act, it has a function to perform in its nature somewhat judicial. It must pass upon the question whether the proceedings in voting the bonds are such as will authorize the board to issue them. A purchaser of the bonds, therefore, need look no further back than the face of the bonds for the facts which show a compliance with the law.-Gibbs v. Sch. Dist., 88 / 337.

(93) § 4719. SEC. 3. Whenever any money shall have Voters may been borrowed by any school district, the taxable inhabitants redeem bonds. of such district are hereby authorized, at any regular meeting of such district, to impose a tax on the taxable property in such district, for the purpose of paying the principal thus borrowed, or any part thereof, and the interest thereon, to be levied and collected as other school district taxes are collected.

(94) § 4720. SEC. 4. Any school district, whenever it District may shall appear that the same can be done on terms advantage to pay bonds ous to said district, may borrow money to pay any bonded and issue indebtedness of said district then existing, and issue further bonds of said district therefor: Provided, That a majority Proviso. of the qualified voters of said district shall so determine, at an annual or special meeting called for that purpose; and that the notice of such meeting, whether annual or special, shall state the intention to take such vote.

further bonds.



(95) § 4721. SECTION 1. Justices of the peace shall Justices to have jurisdiction in all cases of assumpsit, debt, covenant, diction in and trespass on the case against school districts, when the certain cases. amount claimed, or matter in controversy shall not exceed

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