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of meeting of

review.

ducted from his money at interest and other credits. The assessor shall also set down in said roll the name of any other person liable to be taxed for personal property within said city and the value of such personal property. All land in said city not occupied and not claimed to be owned by any resident of said city may be assessed as non-resident lands. When real estate is occupied it may be assessed to the occupant or sup posed owner or person exercising control over the same. When a person is assessed as trustee, guardian, executor or administrator, a designation of his representative character may be added to his name. Such assessments shall be entered on a separate line from his individual assessment. The assessor in making such assessment roll and the board of review in revising and correcting the same shall estimate all property at its true cash value as defined in section seventeen of public act number one hundred fifty-three of the session laws of eighteen hundred and eighty-five. Two weeks before the time herein- To give notice after fixed for the first meeting of the board of review in each board of year the assessor shall cause a notice of the time and place of such meeting to be given by publishing the same for two successive weeks in some newspaper in the city and by posting the same in each ward of the said city. The assessor shall Exemptions. also spread upon the said roll a full description of all the real property in said city exempt from taxation under this. act and the general laws of the State including all church, municipal and government property and also the value of each of said tracts, lots or parcels which valuation shall be liable to review in the same manner as the other valuation appearing in the same roll. After each of such valuations the assessor shall in each case mark the word "Exempt." Such property except such as may belong to the United States or this State shall be liable for any and all special assessments that may be levied against the same. The value of the parcels thus marked as exempt shall not be included in the total valuation of the taxable property of the city, and shall not be considered in equalizing the several tax rolls of the county of Chippewa, or in the spreading of general taxes. • SEC. 6. The board of review shall consist of the mayor, Board of recomptroller, assessor, recorder, the aldermen of said city to consist. whose terms of office soonest expire, and the city attorney, four of whom shall constitute a quorum for the transaction of business, but a less number may adjourn from day to day. Said board shall meet at the council chamber in said city on When to the second Monday in July, except in the years designated for the meeting of the State Board of Equalization, when said board shall meet on the third Monday in May, at which time the assesser shall submit to said board the general assessment roll which said roll shall be completed and filed by said assessor in the office of the assessor five days prior to the meeting of the said board of review where during said five days

view, of whom

meet.

it shall remain open to public inspection. During the first Powers and three days of its meeting said board of review shall consider duties of. any written objections filed with it in respect to any assess

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ment that shall have been made and may on their own motion revise said assessment roll and may increase or diminish valuations therein, add the names of persons and description of property improperly omitted from the said roll and fix the valuation of such property and they shall correct all errors and supply all deficiencies therein. Said board shall continue its sessions after its said first three days during the rest of said week, during which time, upon the request of any person his agent or attorney considering himself aggrieved on sufficient cause being shown may reduce the assessment roll in such an amount as to such board shall appear just and equal. They may examine on oath any person touching the matter. After the expiration of the first three days, during which the board is required to sit, it shall have no power to make any change in said roll, without notice to the party affected thereby and except as in this section otherwise provided. Said board shall continue its session at least one week and as much longer as may be necessary. Any member of said board may administer an oath and examine witnesses in relation to the matters requiring investigation before said board. Said board shall keep a record of its proceedings in reducing or increasing the valuation of any property assessed upon said roll.

SEC. 7. After said board of review shall have completed the revision of said roll, said assessor shall endorse and sign a statement upon said roll to the effect that the same is a general assessment roll of the city for the year in which it has been prepared as approved by the board of review. Said statement may be in the following form, viz.:

General assessment roll of the city of Sault Ste. Marie for the year A. D. 190.. as approved by the board of review. Dated

Assessor.

Upon the completion of the said roll and the endorsement in the manner aforesaid, the same shall be conclusively presumed by all courts and tribunals to be valid and to have been made according to law.

SEC. 12. On or before the third Monday in September, the trustees of the graded school district which comprises the said city, shall cause to be certified to the assessor the amount of taxes voted to be raised for school purposes at the annual meeting of said district.

SEC. 13. Upon the equalizing of the said assessment rolls by the board of supervisors of Chippewa county, the assessor shall proceed to assess the taxes apportioned to the said city according to and in proportion to the valuation entered by the board of review in the assessment roll of the city for the year: Provided, That if the board of review make no such entry then on the valuation as entered by the assessor. He shall enter the State and county taxes in separate columns headed respectively "State Taxes" and "County Taxes." He shall add together the several amounts directed to be raised by general

taxation in the city as shall appear by the general appropriation bill for that year and he shall assess the same according and in proportion to the valuation entered upon said roll in a separate column headed "City Taxes." He shall assess in like proportion in a separate column headed "School Taxes," the taxes voted to be raised for school purposes as certified to him in the manner provided by section twelve of this chapter. He shall likewise assess the one mill tax in a separate column headed "One Mill Tax." He shall further assess and levy in special the same roll any separate column or columns headed special assessments. assessments upon the land, property and persons chargeable therewith, all special assessments returned as delinquent by the city treasurer and remaining unpaid. At the head of each of said special assessment columns shall be written the date from which such assessments draw interest. For the purpose of avoiding fractions in excess of any such taxes, the assessor may add to the several amounts to be raised not more than one per cent. Such excess shall belong to the contingent fund of the city. The total of all taxes assessed against any one valuation or parcel of property shall be footed up and carried out in the last column of the right hand side of such roll. All Taxes to bethe taxes there assessed shall become at once a debt to the city city. from the persons to whom they are assessed and all personal taxes shall also be a lien upon all personal property of such persons so assessed from and after the first day of December in each year and shall take precedence of any sale, assignment or chattel mortgage, levy or lien on any such personal property executed or made after such first day of December except when such personal property is sold in the regular course of trade. The amounts assessed on any real estate shall on the first day of December become a lien on such real property and the lien for such amounts and for all interests and charges thereon shall continue until payment thereof.

come debt to

deliver copy

SEC. 14. The assessor shall thereupon make a copy of such Assessor to assessment roll with such taxes extended thereon, and deliver foto said assessment roll to the comptroller on or before the fifteenth comptroller. day of November, who shall make entry of the same and the totals of all taxes assessed thereon upon the books of his office. and the comptroller shall annex thereto a warrant signed by him commanding the city treasurer to collect the several sums mentioned in the last column of said roll, and to retain in his hands the amount receivable by law into the city treasury for the purposes therein specified and to pay over the county treasurer the amounts therein specified for State and county purposes on or before the first day of February then next: Pro- Proviso. vided, however, That he shall retain out of the State and county taxes, sufficient moneys to make, together with the school taxes collected by him the whole amount of taxes voted to be raised for school purposes. And the said warrant shall authorize the treasurer in case any person named in said assessment roll shall neglect or refuse to pay the tax assessed to them to levy the same by distress and sale of the goods and chattels of such persons. The assessor may make a new roll and the

comptroller a new warrant in case of the loss of the one given
to the county treasurer.

This act is ordered to take immediate effect.
Approved April 16, 1903.

Board of education may

borrow money.

bonds.

[No. 419.]

AN ACT to authorize the board of education of the city of Escanaba, county of Delta and State of Michigan, to borrow money and issue bonds in the sum of twenty-five thousand dollars, to be used in the erection of a school building in the city and in the purchase of a site therefor.

The People of the State of Michigan enact:

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SECTION 1. The board of education of the city of Escanaba, from and after the passage of this act, is hereby authorized and empowered to borrow on the faith and credit of said city a sum of money not exceeding twenty-five thousand dollars, for a term not to exceed thirty years from date of issue, at a rate of interest not exceeding five per cent per annum, payable semi-annually or annually at such place or places as the said May execute board of education may determine, and to execute the bonds of said city therefor, in such form as the board of education may determine by a majority vote of all the members of said board elect, and to provide for the payment of the same; and said board is further authorized to negotiate and sell such bonds from time to time upon the best terms for said city as may be obtained: Providing, however, That none of such bonds shall be sold upon any terms that will make the rate of interest upon the price actually received for such bonds, more than five per cent per annum.

Proviso.

Money, how expended.

Council to provide tax for.

SEC. 2. The money borrowed under the provisions of this act shall be applied as follows, viz.: To the construction of a school building for the use of said city and for the purchase of a site therefor, to be located in such place in said city as the said board of education may determine.

SEC. 3. It shall be the duty of the city council of the said city of Escanaba to provide by tax upon the taxable property of said city, or from any fund it may have on hand and not otherwise appropriated, for the payment of the said sum of twenty-five thousand dollars, and interest upon all bonds isProviso as to sued under the authority of this act: Provided, That no bonds

submitting

question to electors.

shall be issued or money borrowed for the purpose of the construction of the said school building or the purchase of said site, until the question of borrowing such sum of money and the issuing of said bonds therefor, shall be submitted to the vote of the electors of said school district, qualified under the laws of this State to vote on questions which directly involve the raising of money by tax for said school district, present at any

general or special meeting appointed and called by the said
board of education for the purpose of voting thereon, and un-
less said bonds shall be authorized by a vote of a majority of
said qualified electors voting at such election, voting therefor.
Notice of the time and place and object of any such meeting Notice of
shall be given by publishing such notice in any one of the
newspapers of said city of Escanaba, and by posting copies
thereof in ten public places in said city at least ten days before
the meeting.

This act is ordered to take immediate effect.
Approved April 16, 1903.

election.

[No. 420.]

AN ACT to amend section ten of local act number three hundred ninety-two of the session laws of eighteen hundred ninety-seven, approved April ninth, eighteen hundred ninetyseven, entitled "An act to amend sections five, nine, ten, eleven and thirteen of act number three hundred fourteen of the local acts of session laws of eighteen hundred and eightyfive, approved April second, eighteen hundred eighty-five, entitled 'An act to incorporate the public schools of the township of Bangor, Bay county."

amended.

The People of the State of Michigan enact: SECTION 1. Section ten of act number three hundred ninety- Section two of the local acts of session laws of eighteen hundred ninetyseven, approved April nine, eighteen hundred eighty-seven, is hereby amended to read as follows:

set forth on

tion of trus

SEC. 10. All taxes assessed within said township of Bangor Taxes, how for school purposes shall be set forth in the assessment roll of roll. said township in separate columns apart and distinct from all other taxes. The compensation of trustees of said school dis- Compensatrict shall be one dollar and fifty cents for each day's actual tees. services rendered for said district: Provided, That no trustee Proviso. shall receive to exceed twenty dollars in any one year. Approved April 16, 1903.

[No. 421.]

AN ACT to authorize the city of Sault Ste. Marie to aid in the establishment and maintenance of a free ferry between said city and the township of Sugar Island in the county of Chippewa.

The People of the State of Michigan enact:

build dock.

SECTION 1. The city of Sault Ste. Marie is hereby authorized City may and empowered to aid in the establishment and maintenance of

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