Taxes in fractional districts.

Proviso.

Statement to township treasurer.

Statement

of one-mill

tax levied in fractional district.

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.

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.

(80) § 5702. SEC. 16. The full amount of all taxes to be levied upon the taxable property in a fractional school district 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 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 proportion of such taxes to be placed on their respective assessment 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.

(81) § 5703. 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.

(82) 5704. 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 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.

and appor

division of

(83) § 5705. SEC. 19. Whenever any portion of a school Collection district shall be set off and annexed to any other district, or tionment of organized into a new one, after a tax for district purposes taxes on other than the payment of any debts of the district shall district. 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.

See section 38 and notes.

when paid.

(84) § 5706. SEC. 20. The township treasurer shall re- School taxes, 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 § 2133, C. L. 1915. 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 66, subd. 4, and section 71, subd. 1, 2.

Liability of township to Sch. Dist., § 4089, C. L. 1915, 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, 156/532. Designating depository for township funds, see Act 305, P. A. 1909, (S 2134, C. L. 1915).

See Township of Coe v. School District, 221/35.

treasurer,

(85) § 5707. SEC. 21. The township treasurer shall, from time to time, apply to the county treasurer for all school Township and library moneys belonging to his township, or the districts where to 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.

apply for

of frac

(86) § 5708. SEC. 22. The treasurer of a fractional school district of a township to the clerk of which the returns Moneys of such fractional school district shall be made, shall apply to tional the treasurer of any other township in which any part of such fractional school district may be situated, for any money to

districts.

Duplicate receipt.

which such district may be entitled; and the treasurer paying over the same shall take a receipt therefor in duplicate, one copy of which he shall file in his office, and the other copy he shall send by mail, or deliver personally, to the clerk of the township to whose fractional school district's treasurer he has paid any money on account of such fractional school district, which shall be specified in the receipt.

Am. 1921, Act 51.

County clerk to receive, etc., communications,

etc.

County clerk to examine reports, etc.

County treas

for moneys apportioned.

CHAPTER V.

COUNTY CLERK AND TREASURER.

(87) § 5709. SECTION 1. It shall be the duty of each county clerk to receive all such communications, blanks, and documents as may be directed to him by the superintendent of public instruction, and dispose of the same in the manner directed by said superintendent.

(88) § 5710. SEC. 2. The clerk of each county shall, on receiving 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 superintendent of public instruction of the amount 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.

(89) § 5711. SEC. 3. The several county treasurers shall urer to apply apply for and receive such moneys as shall have been apportioned to their respective counties, when the same shall become due; 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.

Authority to bond for buildings.

Estimates.

CHAPTER VI.

BONDED INDEBTEDNESS OF DISTRICTS.

(90) § 5712. 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, or to pay for an addition or additions of territory to a schoolhouse site or sites, and to erect and furnish school buildings, or to complete school buildings under the course of construction. The district board, or board 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

voters.

limit of

proviso, board

shall be submitted to the people; and at said meeting the Power of voters shall have power to ratify by vote aforesaid the estimate of the district board, or board of education, or to fix a new limit on the amount to be borrowed and for which bonds may be issued: Provided, That no school district shall Proviso, issue bonds for an amount greater than fifteen per cent of bond issue. the total assessed valuation of said district nor shall the bonded indebtedness of a district extend beyond the period of thirty years for money borrowed: Provided further, That in Further all proceedings under this section, the district board and one of inspectors. 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 Conduct 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. 1919, Act 43; 1921, Act 172.

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 facts 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. Savings Bank v. School District, 152/440. The provisions of the general school law govern the school district of Traverse City, organized under special act, when not inconsistent with the provisions of the special act, and the limit of bonded indebtedness fixed in this section is applicable to said city.-Bd. of Ed. of Traverse City v. Straub, 182/665. By general statute as amended, the power is conferred on the qualified voters to borrow money and issue bonds, but no constitutional prohibition affects the power of the legislature to vest in the board of education the powers exercised by the electors under such statute.Bd. of Ed. of City of Muskegon v. Smith, 183/429. See Bd. of Ed. of Owosso v. Goodrich, 208/646.

of election.

for money

(91) § 5713. SEC. 2. Whenever any school district shall Issuing bonds have voted to borrow any sum of money, the district board borrowed. of such district is hereby authorized to issue the bonds of such district, in such form, and executed in such manner by the moderator and director of such district, and in such sums, not less than fifty dollars, as such district board shall direct, and with such rate of interest, not exceeding eight per Interest centum per annum, and payable at such time or times as the thereon. 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.

(92) § 5714. SEC. 3. Whenever any money shall have voters may been borrowed by any school district, the taxable inhabitants raise tax to of such district are hereby authorized, at any regular meet

redeem bonds.

District may borrow to pay bonds, etc.

Proviso.

ing 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.

(93) § 5715. SEC. 4. Any school district, whenever it shall appear that the same can be done on terms advantageous to said district, may borrow money to pay any bonded indebtedness of said district then existing, and issue further bonds of said district therefor: Provided, That a majority 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.

Tax for school purposes.

Amount.

Rate continued.

An Act to prescribe the power of school districts, having a population of not less than fifteen thousand and not more than one hundred thousand, where taxes are based on a per capita for each child of school age, to impose and collect taxes for school purposes, and to repeal all acts or parts of acts inconsistent therewith.

[Act 48, P. A. 1917.]

The People of the State of Michigan enact:

(94) SECTION 1. The district board or board of education of any school district in the state of Michigan, whose population shall not be less than fifteen thousand and not more than one hundred thousand, wherein taxes authorized to be raised for school purposes are based upon a rate per capita for each child of school age as shown by the last preceding school census of the district, is hereby authorized to impose a tax on the taxable property of the district for the purpose of paying the ordinary expenses of conducting its schools and of paying all or any part of the principal and the interest on the bonded indebtedness of the district, to be levied and collected in the same manner as provided by law for school district taxes, in an amount not exceeding the rate per capita for each child of school age as shown by the last preceding school census of the district, as fixed by the taxable inhabitants of such school district at any regular or special meeting of such district. The fixed rate per capita shall continue until changed and a new rate fixed at a regular meeting of the district by an affirmative vote of a majority of the taxable inhabitants of the district voting thereon.

Section 2 repeals all acts or parts of acts, whether local or general, in anywise conflicting with the provisions of this act.

When justices to have jurisdiction.

CHAPTER VII.

SUITS AND JUDGMENTS AGAINST DISTRICTS.

(95) § 14167. SEC. 2. Justices of the peace shall have jurisdiction in all cases of assumpsit, trespass on the case and