Fifth, To appear for and on behalf of the district in all suits. suits brought by or against the same when no other directions shall be given by the qualified voters in the district meetings, 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;

etc.

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; 1911, Act 218; 1915, Act 40.

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 his 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 on proper orders. Sch. Dist. v. Sch. Dist., 40/551. Moneys in the hands of the township treasurer belonging to a school district 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 on 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 a 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, 31/204. 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 v. Union Trust Co., 136 / 454.

LIABILITIES ON BÓND: 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.

CHAPTER IV.

TOWNSHIP CLERK.

reports,

(73) § 4698. SEC. 7. The township clerk shall receive Triplicate the annual reports of the school directors of his township, when and on the first Monday of August in each year he shall make township triplicate reports setting forth the whole number of school make, etc.

clerk to

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 reports 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.

Am. 1909, Act 29.

Sections 1-6, inclusive, and section 8 were repealed by Act 29 of 1909.

(74) § 4700. SEC. 9. Each township clerk shall make or cause to be made a map of his township, showing by distinct 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 clerk in his office and one other copy he shall file with

the supervisor of the township. If any division or alteration Alterations. is 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.

Am. Id.

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.

taxes.

(75) § 4701. SEC. 10. It shall be the duty of the town- Clerk to certify proship clerk of each township, on or before the first day of posed school October 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 condi- In case of tion shall arise, he shall certify to the supervisor the amount district. to be 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.

Am. Id.

division of

ment of

(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 moneys. the 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.

Am. Id.

township

(77) § 4703. SEC. 12. Said clerk shall also apportion To apportion to the school districts in his township, as required by law, on school taxes. receiving notice of the amount from the township treasurer, all moneys raised by township tax, or received from other sources, for the support of schools; and in all cases make Statement to out and deliver to the township treasurer a written state- treasurer. ment of the number of children in each district drawing money, and the amount apportioned to each district, and record the apportionment in his office; and whenever an ap- To notify portionment of the primary school interest fund, or moneys amount apportioned raised by tax, or received from other sources, is made, he districts.

directors of

Assessment and collection of district taxes.

Taxes not assessed at proper time.

Assessment of one-mill tax.

Proviso,

when assessment not to be made.

shall give notice of the amount to be received by each district to the director thereof.

TOWNSHIP SUPERVISOR AND TREASURER.

(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.

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.

(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 township for the preceding year and if said reports show, exclusive of funds raised for building purposes, a balance on hand 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 upon the property of such district for the ensuing year. All 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 In townships the primary school interest fund is now apportioned. All moneys accruing from the one-mill tax upon the property of any district in any township before said district shall have a legal school therein, shall belong to the district in which it

Moneys apportioned by town clerk.

where no

districts are formed.

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.

is divided,

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: Pro- Proviso. vided, That if the district retaining 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 How such collected, such amount shall be paid over to the treasurer of taxes to be 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.

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.

applied.

fractional districts.

(81) § 4707. SEC. 16. The full amount of all taxes to Taxes in 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 Proviso. 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 super- In cases of disagreement visors cannot agree as to the proportion of such taxes to be of supervisors.