Proviso.

Provi o.

Proviso.

supervisor by the qualified electors of the third, fourth and fifth wards: Provided, That in each ward in which there shall, at the time of such election, be no alderman having another year to serve, there shall be two aldermen elected, who shall be divided into classes. as prescribed in section six of this act, unless the electors shall by their ballots designate which is to hold office for one year only: And provided also, That when the common council shall, with the assent aforesaid, by an ordinance to that effect, have increased the number of wards to six, and the number of assessment districts to three, there shall be elected three supervisors, one in the first and second wards, one in the third and fourth wards, and one in the fifth and sixth wards: And provided also, That such justices, supervisors [and] constables, shall each of them have the like power and be subject to the same duties and liabilities as such officers respectively in the several townships in this State; and that such collector or collectors, and each of them, shall have the like power and be subject to the same duties and liabilities in relation to collecting taxes as township treasurers in the several townships in this State: And provided further, That all actions within the jurisdiction of justices of the peace, may be commenced and prosecuted in said justices courts when the plaintiff or defendant, or one of the plaintiffs or defendants, resides in a township adjoining the township of Ann Arbor, or in the townships of York, Saline, Freedom or Lima.

Sec. 5. Section thirty-six of said act shall be amended so that the same shall read as follows:

Specific tax Sec. 36. Whenever the common council shall be authorized, es, how ap. portioned by a vote of the property tax payers of said city, to raise a tax for any specific purpose, and which cannot be included in the assessment roll and collected or returned for non-payment, as provided in section number thirty-five of this act, it shall be lawful for the common council to apportion such tax upon the property taxable for such purpose, according to the, valuation contained in the then last assessment roll, and shall place the tax in a column opposite the valuation of the property; and

warrant.

sale for

ector.

when such roll is completed, the recorder shall make and de- Tax roll and liver a copy thereof to the collector or collectors of the proper district or districts, together with a warrant or warrants, signed by the mayor and recorder, commanding the collector to collect from the several persons named in said roll the several sums mentioned in the last column of such roll opposite their respective names, and to account for and pay over to the city treasurer, within a time in said warrant to be specified, not less than thirty days nor more than ninety days from the date thereof, all moneys collected or received by each collector upon or by virtue of such roll, after deducting the collector's fees upon the amounts collected, and to deliver such roll and warrant to the recorder; and such warrant shall authorize the collector, in case any person named in said roll shall neglect or refuse to pay his tax, to levy the same by distress and sale Levy and of the goods and chattels of such person; and it shall be the taxes. duty of such collector to collect such taxes within the time Duty of col. specified in such warrant, or within such further time as the common council may by resolution direct, and to account for and pay over to the city treasurer all moneys collected or received by him upon or by virtue of such roll, after deducting such collector's fees upon the amount collected by him, and to deliver such roll and warrant to the recorder; and in case any person shall neglect or refuse to pay the tax imposed on him, the collector may levy the same by distress and sale of the goods and chattels of such person, in the same manner as township treasurers; and if any of the taxes mentioned in said roll Unpaid shall remain unpaid, and the collector shall be unable to collect the same from the person taxed, he shall make out and deliver to the city treasurer a full and perfect description of the premises, and a copy from said roll of the taxes so unpaid, and shall add thereto an affidavit, sworn to before an officer authorized to administer oaths for general purposes, that the sums mentioned in such statement remain unpaid, and that he has not, upon diligent search and inquiry, been able to discover any

taxes.

Ann Arbor

township to

retain its

present or

subject to

alteration of

goods or chattels, belonging to the person taxed, whereupon he could levy the same.

Sec. 6. Section forty-three of said act shall be amended so as to read as follows:

Sec. 43. The township of Ann Arbor shall retain its present organization, subject to the alteration of boundaries herein ganization, made and provided; and the next annual township meeting for boundaries. said township shall be held at the Washtenaw House, in that part of said township above set off and annexed to the city of Ann Arbor, at which election there may be chosen, in addition to the usual township officers, so many justices of the peace as may be necessary to fill any vacancies in the office of justice of the peace in said township, occasioned by the alteration of Township its boundaries; and future township meetings, or elections for an officers. said township, or meetings of the township board, may be held within said city of Ann Arbor, with the like effect in every respect as if held in said township, and the township library and township clerk's office may be kept in said city.

@ections

Ordinances now in force

tofore rais

ed, &c.

Sec. 7. The following sections shall be added to said act, to wit:

Sec. 48. The ordinances now in force in the village of Ann Arbor shall remain in force in that part of said village above annexed to the city of Ann Arbor, until repealed, altered or Money here amended by the common council; and all sums of money heretofore raised for local improvements on either side of the river, shall be expended on the side of the river on which the same were raised; and all the property, rights, credits and effects, of every kind, belonging to said village, are hereby absolutely vested in the city of Ann Arbor, and shall be delivered to the common council of said city.

Supervisor to discrimi.

portioning

the taxes.

Sec. 49. In making assessments in said city, and in appornate in ap tioning the taxes for city purposes, the supervisors shall so discriminate as not to impose upon the rural portions those cxpenses which belong exclusively to the built portions of the city; for which purpose they may, in their discretion, distinguish in their assessment what properties are within the agricultural

mon council

thereto.

or rural sections, not having the benefit of lighting, watering, watching, or other expenditures, for purposes exclusively for the benefit of the built and densely populated parts of the city; and all lands within such agricultural or rural districts, exclusively used for woodland, pasture, meadow, or farming purposes, may and shall be assessed to the owner or occupant at their cash value, and by some suitable general description, and not as separate city lots; and for such purpose, the common Duty of comcouncil, in preparing the certified statement to the supervisors in relation of the amount of taxes to be raised for general purposes, or purposes other than school, public buildings, or street or highway purposes, shall distinguish between the expenses which are properly chargeable upon the whole city, including, for collecting fees, one per cent. of the amount of all taxes to be raised in the city, and those which are exclusively for the benefit of the more densely populated parts of the city, and shall apportion to each assessment district its equitable proportion of the taxes for each purpose, and shall, in such statement, distinguish the amount of each class of such local expenses; and the supervisors, in apportioning such local expenses, shall charge upon the property within the district to be benefitted by such local expenditure, the amount of the taxes therefor.

contents

Sec. 50. Each supervisor shall, on or before the fifteenth day Tax roll, when deliv. of November, deliver to the collector of his district the tax roll ered, and or tax list of such district, with the taxes for the year annexed thereof. to each valuation and carried out in the last column thereof, the school, library and school-house taxes in one column, the highway or street taxes in another, the city taxes in another, the county taxes in another, and the State taxes in another column; and if other taxes are at any time required by law, they shall be placed each in another column; and the warrant for their Warrant collection shall specify particularly the several amounts and purposes for which said taxes are to be paid into the city and county treasuries respectively.

thereto.

Sec. 51. To such tax roll or tax list the supervisor shall Supervisor annex a warrant, under his hand, directed to the collector of warrant.

to annex

his district, commanding him to collect from the several persons named in said roll, the several sums mentioned in the last column of such roll, opposite their respective names, and to pay over to the county treasurer the amounts therein specified for State and county purposes, and to pay over the remainder of said taxes (after deducting one per cent. of the amount collected by him as his fees for collecting) to the treasurer of said city, on or before the first day of February then next; and such warrant shall authorize the collector, in case any person named in such roll shall neglect or refuse to pay his tax, with the fees Distress and for collecting to be added, to levy the same by distress and sale of the goods and chattels of such person.

sale.

Notice of collector, contents thereof.

Sec. 52. Each collector shall, immediately after the receipt of the tax roll, and before the first day of December, post up in the post office in said city, and in as many as ten of the most public places in his collection district, conspicuous hand bills, giving notice where the tax roll can be seen and taxes paid, and a receipt therefor obtained without expense, at any time between nine o'clock A. M. and four o'clock P. M. during the month of December, (Sundays and Christmas-day only excepted;) and the tax roll shall be kept at the place or places mentioned in such hand bills, from nine o'clock A. M. until four o'clock P. M. each day during the month of December, (Sundays and Christmas-day excepted,) so that any person or persons can pay the tax assessed against him or them, and obtain the colNo per cen- lector's receipt therefor; and on all taxes so paid prior to the taxes paid first day of January, no fee or per centage, besides the amount prior to Jan 1st. of tax specified in such roll, shall be charged or payable.

centage on

Per centage thereafter

Sec. 53. The common council may, by ordinance, prescribe prescribed what amount, not exceeding three per cent., nor less than one council. per cent., the collector or collectors may add for his fees to

by common

each tax remaining unpaid on the first day of January upon his tax roll; and it shall be lawful for each collector to add to each tax remaining unpaid on his roll on the first day of January, such per centage as the common council may have prescribed for the collector's fees, and to collect such per centage with