CHAPTER XIX.

Of the assessment rolls.

Proviso.

General expenses, how raised.

Limit of assessment.

Special high way fund.

FINANCE AND TAXATION.

SECTION 1. All taxes, both general and special, unless herein otherwise provided, shall be extended on the several assessment rolls by the city clerk and all warrants for the collection thereof shall be signed by the mayor and city clerk and the city clerk shall when directed by the council extend on assessment rolls a sum sufficient to pay any judgment or judgments then existing against said city, and any sum that has been expended by said council in paying or compromising said judgments, and any sum or sums of money paid by said council to settle or compromise claims against said city for personal injuries or injuries to property for which the city would be liable in the judgment of the council under the statutes of this State: Provided, The council may extend the time for making out and delivering the June rolls to the city treasurer specified in section six of this chapter of the charter from the fourth Monday in June to the third Monday in July in each year.

SEC. 2. For the purpose of defraying the general expenses and liabilities of said city, the common council may cause to be raised annually by tax upon the real and personal property within said city, such sum as they may deem necessary, not exceeding five-tenths of one per cent of the valuation of such real and personal property within the limits of said city, according to the valuation thereof as shall appear on the assessment rolls for the year as equalized by the board of equalization and review, which sum, including the bridge tax, so called, the common council shall vote to raise on the first Monday of June in each year or as soon thereafter as practicable. Said council may also, by vote of not less than threefourths of all the aldermen elect, cause to be raised such sum, not exceeding three-tenths of one per cent of the valuation of said real and personal property within the limits of said city, as they may deem advisable, as a general highway and street improvement fund to be used for paving street crossings, and for grading, macadamizing, graveling or otherwise improving such portions of the streets and thoroughfares of the city as they may deem advisable and for the construction of cross-walks and for general highway and street purposes; which highway and street taxes shall be levied, assessed and collected in the same manner as other taxes herein provided for, and shall be passed to the credit of the general highway and street improvement fund, to be expended as the council shall direct for said street and highway purposes and not otherwise: Provided, That said council may, in its discretion, on the first Monday of June in each year, or as soon thereafter as practicable, in the same manner, vote to raise one-third of said general highway tax by the

spring or June levy, and when so ordered the same shall be assessed, levied and collected upon the spring or June tax rolls of said city; and in like manner and by like vote, said council may, on the first Monday in November or as soon thereafter as practicable, raise not to exceed two-thirds of said general highway tax and order the same to be assessed, levied and collected upon the fall or December tax rolls of said city. All bridges within the limits of said city shall be Bridge tax. built and kept in repair at the expense of said city, unless otherwise provided by ordinance. The common council of said city is hereby authorized to cause to be raised in addition to all other taxes a sufficient amount of taxes annually for that purpose, and it shall be known as the "bridge tax," and shall be used for no other purpose.

how.

SEC. 3. Whenever the common council shall deem it neces- Larger taxes sary to raise a greater sum in any one year, exclusive of may be raised, school taxes, than the amount specified and limited in the preceding section, they may call a meeting of the taxpaying electors of said city, by notice published in all the newspapers published in said city, once in each week for two weeks in succession, which notice shall state the time and place of said meeting, and the purposes for which the money to be raised is to be expended; and the electors assembled at such meeting, in pursuance of said notice, shall, by "ballot in such manner as the common council may by ordinance or by law prescribe," determine what amount of money shall be raised for each object specified in the notice: Provided, That Tax not to the tax also voted by the electors shall not in any year ex- per cent of ceed one per cent upon the valuation of real and personal valuation. property taxable within said city: And provided also, That not more than two such meetings shall be called in any year; and at all such meetings the mayor, or in his absence, any member of the common council present, shall preside: And Further provided further, That the expense of publication of each proviso. notice in each newspaper shall not exceed forty cents per folio for the first insertion and twenty cents for the second insertion, and it need not be published except in such newspapers of said city as will publish it for the prices above specified.

exceed one

when addi

SEC. 4. Whenever the common council shall be authorized Procedure by a vote of the taxpaying electors of said city to raise a tax tional tax for any specific purpose, the common council may cause an voted. assessment roll to be made, assessing such tax upon all the taxable property of said city, according to its cash value, placing the tax in a column opposite the description and valuation of the property, which roll shall be filed and kept by the city clerk in his office, who shall make and deliver to the treasurer a copy thereof, together with a warrant signed by the mayor and city clerk commanding the treasurer to collect the same and make return of his proceedings by virtue thereof, within the time in said warrant to be specified, not less than thirty days from the date of the warrant, and the

Treasurer to collect tax.

Council may bond city if authorized by electors.

Supervisors to make assessment.

city clerk shall immediately charge the treasurer with the
amount thereof. It shall be the duty of the treasurer to col-
lect said taxes within the time specified in said warrant, or
within such further time as the common council may by reso-
lution direct: Provided, That said common council may, if
they shall deem it advisable, and if so directed by a majority
of the taxpaying electors at such meeting, pledge the credit
of the city by bond or otherwise to the amount so voted, for
a time not exceeding ten years, in which case the common
council may cause to be levied and collected such amount,
or any part thereof, with the other taxes of said city, upon
the general tax rolls, as the same may be necessary, from time
to time, to pay the amount due, together with the interest
thereon.

SEC. 5. The supervisors of said city shall in each and every year, make and complete the assessment of all the real and personal property within their respective wards in the same manner and within the same time as required by law for the assessment of property in the several townships of this State, and, in so doing, shall conform to the provisions of law governing the actions of supervisors of the several townships of this State, performing like service, except as State, county otherwise provided in this act; and all State and county taxes and also that part of the school tax necessary to be raised to pay and discharge the bonded debt of union school district of the city of Flint, including also the mill tax, and such special taxes as may be voted by the school district and the annual highway taxes aforesaid, shall be levied and collected as near as may be in the same manner as is provided by law for the assessments and collection of taxes by township officers, unless otherwise provided in this act.

and school

tax.

When tax roll to be delivered to treasurer.

Fee for collection.

SEC. 6. The city clerk of said city shall, within the time within which supervisors of townships are required to perform like acts, deliver to the treasurer of said city the several tax rolls, with the State and county taxes, and that part of the school tax necessary to be raised to pay and discharge the bonded debt of union school district of the city of Flint, including the one mill tax, the special school district tax, and also all general highway taxes extended thereon, with the warrants in the usual form of a supervisor's warrant to a township treasurer thereto attached directed to the treasurer of the city of Flint; and any person who shall on or before the tenth day of January next ensuing pay his or her tax to the treasurer shall pay one per cent thereon in addition thereto for collection. After the said tenth day of January the said treasurer shall proceed to collect the unpaid taxes on said rolls with four per cent in addition thereto for collection and make return thereof in like manner as is required by township treasurers and with like effect; and for this purpose the treasurer of said city is hereby invested with and shall possess all the powers and perform all the duties of

livered to

township treasurers in collecting all taxes on said rolls remaining unpaid after the said tenth day of January, and also in making returns of unpaid taxes. The city clerk of said city tax roll city shall, on or before the fourth Monday of June in each when deyear, make and deliver to the treasurer of said city the several treasurer. tax rolls with the taxes levied and raised for the purpose of defraying the general expenses and liabilities of the city, including the "bridge tax" and highway tax that may have To contain been voted, and also the school tax, excepting that part raised what taxes. for the purpose of paying the bonded debt of the school district and the one mill tax, and any special tax that may be voted by the school district thereon extended, with a warrant as near as may be in the form prescribed in this section, thereto attached, made returnable in forty days from the date thereof, directed to the treasurer of the city of Flint; and any person who shall, on or before the expiration of said forty days, pay his or her tax to the treasurer, shall pay one per cent thereon in addition thereto for collection; and if any per- of unpaid son named in any tax or assessment roll provided for in this taxes. section, shall neglect or refuse to pay his tax, the treasurer shall levy the same by distress and sale of the goods and chattels of such person. If, on account of any irregularities or informalities of said rolls, or any of them, or for any other reason, any of the taxes mentioned in the tax rolls annexed to his warrant shall remain unpaid and the said treasurer shall be unable to collect the same for any reason, he shall make out his statement in detail of the taxes so remaining unpaid and due with the name of the persons delinquent, with a full and perfect description of the premises from his tax roll, upon which the taxes shall not have been paid, and the amount and kinds unpaid, and he shall submit the same to the city clerk. The city clerk shall immediately compare such Clerk to certify and file statement with the tax rolls in the hands of such city treas statement. urer, and, if he finds it to be correct, he shall add to it a certificate showing that he has examined and compared such statement with the tax roll in the hands of such treasurer, and found it correct; and shall file such statement so certified in his office. Upon making an affidavit to be annexed to Treasurer to such statement, before the city clerk, or any officer authorized with unpaid to administer oaths, that the sums mentioned in such state- tax. ment remained unpaid, that he has not, upon diligent inquiry, been able to discover any goods and chattels belonging to the person charged with or liable to pay such sums, whereon he could levy the same, the city treasurer shall be credited by the city clerk with the amount thereof; but no compensation shall be allowed him on the same; and the city treasurer shall thereupon return said tax roll and warrant to the city clerk with his affidavit annexed stating the amount of the several taxes collected on said roll, and shall pay to the treasurer of union school district of the city of Flint so much of said school taxes as he shall have collected, and shall credit to

be credited

the several city funds, on the books of the said city treasurer, the amount of taxes collected for each fund respectively. It to be assessed shall also be the duty of the city clerk to assess such unpaid

Unpaid taxes

on general

roll.

Council to

ments for

sidewalks,

etc.

taxes on such premises, or against such persons, in red ink, and in a separate line or column, or in some other manner so as to clearly distinguish the same in the next general roll for the collection of State and county taxes with a penalty of five per cent in addition thereto, and such taxes shall then be collected and returned, and the premises may be sold for the non-payment thereof as provided by the general law for the non-payment of delinquent taxes.

SEC. 7. The common council shall have the power to proprovide assess- vide by ordinance or resolution that any or all special assessments for the construction of pavements and sidewalks within said city may, at the election of any or all of the persons assessed therefor (and which election shall be at a time certain to be fixed by the council) be divided into equal annual installments bearing not to exceed five per cent annual interest, and which installments shall not exceed five in number.

To issue bonds.

Payable at office of city treasurer.

SEC. 8. In case the payment of any special assessments shall be divided into installments as provided in the preceding section, the common council shall have power to authorize and direct the mayor and city clerk to issue and negotiate, at not less than par, and in behalf of said city, bonds, bearing not to exceed five per cent annual interest for the aggregate amount of any such paving or sidewalk taxes or assessments, the time for the payment of which has been extended as provided in the preceding section; the payment of which bonds shall in all cases correspond in time and amount with the payment of said paving and sidewalk assessments. Said bonds shall be made payable at the office of the city treasurer. The proceeds of the sale of said bonds shall be deposited with the city treasurer and be by him disbursed on the order of the council in payment of the cost and expense of any pavement or sidewalk on account of which they have been issued, and for no other purpose; and the proceeds of such extended special assessments, when collected, shall be used for the payment of said bonds, and for no other purpose. SEC. 9. Said bonds shall be denominated "paving" or "sidewalk" bonds, as the case may be, and shall be numbered Clerk to keep in the order of their issuance. The clerk shall keep an accurate list of said bonds and of the number, date and amount of each, its rate of interest, when and where the same is payable and the person to whom it is issued.

Bonds to be numbered.

account of.