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and all taxes for State, county, school, general city and sewer purposes shall be apportioned according to said equalization, in manner hereinbefore provided, and the said equalization shall not be changed with regard to the relative valuation of the several wards or supervisor districts of the city, and the board of supervisors of the county shall equalize the city as a unit the same as a township is equalized, and any amount added to or deducted from the total valuation of the city as a unit, shall be apportioned by the clerk of the board of supervisors among the several supervisor districts, according to the equalized valuation of the real property in each supervisor district as fixed by the board of review.

MEETING OF BOARD OF REVIEW.

SEC. 6. The board of review shall meet on the third Monday in May in each year, at the council room, at nine o'clock in the forenoon, of which time and place notice shall be given by the city clerk at least two weeks prior to the time of meeting, by publishing a notice thereof in one or more of the newspapers of the city, or by posting the same in three public places in each ward of the city, at which time and place the supervisors shall submit to said board their respective general assessment rolls. They shall select one of their number as chairman, and one as secretary, and shall continue in session at least four days successively, and as much longer as may be necessary to complete the review, and at least six hours in each day, during said four days or more; and any persons desiring to do so, may examine his, her or their assessment on said rolls, and may show cause, if any exists, why the valuation thereof should be changed, and the said board shall decide the same, and their decision shall be final. They may examine on oath any person touching the matter of his or her assessment, and the chairman or any member of the board may administer oaths. They shall keep a record of their proceedings, and all changes made in said rolls, and the amount added or deducted from the total valuation in each supervisor district shall be entered upon such record, which record shall be deposited with the city clerk. The decision of a majority of said members upon all questions shall govern. The rolls as prepared by the supervisors shall stand as approved and adopted as the act of the board of review, except as changed as herein provided. Said board shall have the same power and perform the same duties in all respects as boards of review of townships, in reviewing and correcting assessments made by supervisors of townships, except as in this act otherwise provided. After said board of review shall have completed the revision of said rolls, they shall indorse and sign a statement upon each roll, to the effect that the same is the general assessment roll of the supervisor district to which it applies for the year in which it has been prepared, as approved by the board of review. Such statement may be in the following form, viz.:

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SS.

STATE OF MICHIGAN,

County of Barry.

We hereby certify that the board of review and equalization of the city of Hastings have reviewed, equalized and corrected the within assessment roll and have deducted (or added as the case may be) .... dollars from (or to, as the case may be), the valuation of the real estate made by the supervisor, and have determined the aggregate value of such real estate to be

dollars, and the total value of the personal estate to be.

.dollars for the year A. D. 19. .... Dated.

. A. D. 19....

Board of Review. Upon the completion of such rolls, and their indorsement in manner aforesaid, they shall be returned to the several supervisors, and shall be conclusively presumed by all courts and tribunals to be valid, and shall not be set aside except for causes mentioned in the general laws of the State, relating to the assessment of property and the levy and collection of taxes thereon. The omission of such endorsement, however, shall not affect the validity of any such roll.

CLERK TO REPORT TAXES TO COUNTY CLERK.

Sec. 7. On or before the first Monday of October of each year, the city clerk shall certify to the county clerk all sums for city purposes that have not been paid upon the July rolls, and for school, library and schoolhouse purposes, by general taxation upon all the taxable property of the whole city.

BOARD OF SUPERVISORS TO APPORTION.

Sec. 8. The board of supervisors shall apportion the amounts to be raised as mentioned in the preceding section among the supervisor districts of the city, according to the equalized valuation of the property appearing upon the certificate of the several assessment rolls of the city for such year, as finally equalized by the board supervisors, and the clerk of said board shall certify to the supervisor of each supervisor district for assessment therein, the amount so apportioned for school, li. brary and schoolhouse purposes in a separate sum, within five days after the board of supervisors of the county shall have completed the equalization of the valuation of the property in the county for the year. Said clerk of the board shall also certify to the city clerk the amounts of State and county taxes apportioned to the several supervisor districts of the city, as aforesaid.

CLERK TO REPORT TO THE SUPERVISORS.

Sec. 9. On or before the first Monday of June in each year the city clerk shall certify to the supervisors of each supervisor district, for the assessment therein, all amounts which the council require to be assessed or re-assessed in any main or special sewer district, or other special assessment district, or upon any parcel of land, or against any particular person as a special assessment or otherwise within his district, together with a designation of the district, or description of the land or person upon whom or within which the several sums are to be assessed or reassessed, with such further descriptions and directions as will enable such supervisor to assess the several amounts upon the property and person chargeable therewith.

SUPERVISOR TO LEVY IN ROLL.

SEC. 10. Each supervisor shall levy in the July roll upon all taxable property in the supervisor district, the amounts certified to him by the city clerk to be raised for city taxes, and special assessments, and he shall, at the time fixed in the general tax law, levy in the December roll, all sums to be raised for school, library and schoolhouse purposes, and all such taxes as were not paid on the fifteenth day of November next following the levy of such city taxes, and special assessments, together with interest thereon, from July first to December first, at ten per cent per annum, placing said interest in a separate column head "Penalty," and said penalty shall thereafter be treated in all respects as an item of taxes. Such item of taxes, and each special assessment, shall be entered in a separate column in such rolls, and the total taxes shall be entered in the last column of said rolls.

SUPERVISORS TO REPORT AMOUNTS LEVIED TO CITY CLERK,

Sec. 11. Each supervisor upon completing his roll shall certify to the city clerk the amounts of taxes levied in the roll for State and county purposes, and for city and school taxes, special assessments and other purposes, and the clerk shall charge the said amounts to the city treasurer. The city treas urer shall give bond to the county treasurer in the same manner as township treasurers are required to do; and thereupon, and on or before the first Monday in December, and in case the roll be the July roll, such roll shall be delivered to the city treasurer on or before the first day of July; each supervisor shall deliver a certified copy of the December roll, with the taxes extended therein as aforesaid, to the city treasurer, with his warrant for the collection of taxes therein, annexed thereto.

WARRANTS; WHAT TO INCLUDE. Sec. 12. The warrant annexed to each roll shall state the several amounts levied therein to be paid into the city and county treasuries respectively. If the roll be the July roll, the warrant annexed thereto shall command the city treasurer to collect from the several persons named in said roll the several sums named in the last column thereof opposite their respective names, and to pay over and account for all moneys collected and specified in the roll as in said warrant directed, on or before the fifteenth day of September next following. If the roll be the December roll, the warrant annexed thereto shall command the city treasurer to collect from the several persons named in the said roll the several sums named in the last column thereof opposite their respective names, and to pay over and account for all moneys collected and specified in the roll as in said warrant directed, on the first day of March then next ensuing; and the several warrants shall authorize the treasurer, in case any person shall neglect to pay his tax, to levy the same by distress and sale of the goods and chattels of such person.

TAXES TO BE A LIEN UNTIL PAID.

Sec. 13. All taxes levied in any tax roll of the city shall be and remain a lien upon the lands upon which they are levied until paid.

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Sec. 14. Upon receiving the several tax rolls as above provided, the city treasurer shall give notice immediately to the taxpayers of the city that such rolls have been delivered to him and that the taxes therein levied can be paid to him at his office at any time before the tenth day of January then next ensuing, if the roll be the December roll, and if the roll be the July roll, on or before the tenth day of August, with one per cent charge for collection ; but that four per cent collection fee shall be charged and collected upon all taxes remaining unpaid on said tenth day of January or tenth day of August, as the case may be. Said notice shall be given by publishing the same twice in one or more of the newspapers of the city, or by posting copies thereof in three public places in each ward of the city; and it shall be the duty of the treasurer to be at his office at such times previous to the said tenth day of January and tenth day of August, as the council shall direct, and there receive payment of such taxes as may be offered to him. He shall collect one per cent fees upon any taxes paid to him before the said tenth day of January or said tenth day of August, but after those dates he may collect both the tax and four per cent collection fee.

MANNER OF COLLECTING TIXES.

Sec. 15. For the collection of all taxes remaining unpaid on the general roll on the tenth day of January, and on the July roll on the tenth day of August, the city treasurer shall proceed in the same manner as township treasurers are required by law to do for the collection of taxes in townships, and shall for that purpose have all the powers and authority conferred by law upon township treasurers for such purposes, and shall, when necessary, enforce the payment of the tax against any person by distress and sale of his goods and chattels, if any such can be found anywhere within the county, or any county adjoining thereto, and from which no property shall be exempt.

NEW WARRANTS.-SUITS.

SEC. 16. The county treasurer may issue new warrants to the city treasurer for the collection of taxes in the same manner and in the same cases, and with the same effect, as such new warrant may be issued to township treasurers. The city treasurer may, and it shall be his duty to proceed by suit in the name of the city, for the collection of unpaid taxes in the same cases, and under like circumstances in which the town. ship treasurers are authorized to proceed in that manner, and all the provisions of law applicable to suits and evidence there in brought by township treasurers in the name of their town. ship for such purposes, shall be applied to suits brought by the city treasurer as aforesaid.

SUPERVISOR DISTRICTS TO BE CONSIDERED SAME AS TOWNSHIP.

SEC. 17. For the purpose of assessing and levying taxes under this act, for State, county, school and library purposes, each supervisor district shall be considered the same as a township, and all provisions of law relative to the collection of taxes levied in townships shall apply to the collection of taxes levied and assessed by the supervisors in the city, except as herein otherwise provided. For the purpose of collecting taxes and returning property for non-payment thereof, the city treasurer shall perform the same duties and have the same powers as township treasurers, except as herein otherwise provided.

PAYMENT OF MONEY TO COUNTY TREASURER. Sec. 18. The city treasurer shall within one week after the time specified and directed in the warrants annexed to said several December tax rolls, pay to the county treasurer the sums required in said warrants to be so paid, either in delinquent taxes on lands, or in funds then receivable by law, and all lands upon which any unpaid tax shall be returned, shall be sold therefor the same as lands returned for delinquent taxes by township treasurers.

DELINQUENT TAXES.

Sec. 19. All provisions of law respecting delinquent taxes levied in townships shall apply to all taxes levied in any super visor district of the city, and be returned as delinquent to the county treasurer and the supervisor district, in respect to taxes levied therein and returned to the county treasurer, as de

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