Commissioners of sinking fund, duties of. Report. To be a board of Meetings. Quorum. loans authorized by this act, except as to any loans to be made by the controller, under the authority of the common council, as above provided; and a majority of said committee shall have power to make such negotiation subject to the approval of the common council. SEC. 24. The mayor, controller, treasurer, and committee on ways and means, and their successors in office, by virtue of their offices, shall be a board of commissioners of the sinking fund. They shall, from time to time, upon the best terms they can make, purchase or pay the outstanding funded debt of said city, or such part thereof as they may be able to purchase or pay, until the same be fully purchased up or paid; and all bonds and evidences of debt thus purchased or paid shall be delivered to the treasurer, and shall become and be the property of the commissioners of the sinking fund; and the interest thereon shall be credited and belong to the sinking fund; and whenever they cannot arrange for purchasing or paying the said debt, or any part thereof, they shall, temporarily, and until they can so arrange, invest the moneys belonging to said sinking fund in such securities, paying an interest of not less than seven per cent, as they may deem safe and advisable. Said commissioners shall, from time to time and whenever requested by the common council, make report of their doings, which report shall be made to the common council, referred to and filed with the controller and recorder [recorded] by him in some proper book to be provided for that purpose. SEC. 25. Said board of commissioners of the sinking fund shall the corporation. be a board of the corporation within the meaning of this act, and shall be subject to the provisions of any existing or future ordinances of said city, relative to the sinking fund. They shall meet from time to time for the transaction of business, and may adopt rules of proceedings of their meetings. A majority of the whole board shall be a quorum for the transaction of business, but they shall not purchase in or pay the outstanding funded debt of said city, or invest any of the moneys belonging to said sinking fund as above provided, except under a resolution for such purpose, passed and approved by the vote of a majority of the whole board, and by yeas and nays, be entered of record. The mayor, or in case of his absence, some member to be appointed by those present, shall preside at their meetings. They shall appoint one of their members secretary of the board, whose duty it shall be to keep a true record of its doings, and they shall annually, at the end of the fiscal year, report the state and condition of said fund to the common council. SEC. 26. The treasurer shall have the custody of all moneys, securities, and evidences of value belonging to or pertaining to the sinking fund, and shall keep the same on deposit with such bank or banks as have a contract for safe keeping of the public moneys, and shall pay out the moneys of said fund only by order of the mayor, and upon warrant of the controller. President. Custody and deposit of mon eys, etc., belong ing to sinking fund. Faith and prop erty of city pledged. SEC. 27. The faith and property of the city of Port Huron shall remain pledged for the final payment of all bonds issued, and of all moneys borrowed by authority of, and in accordance with this or any other act of the legislature of this State. appropriation of SEC. 28. If any officer of the corporation shall directly or Wrongful use or indirectly appropriate or convert any of the moneys, securities, public money or evidences of value, or any property whatsoever belonging to the property. corporation, or any board thereof, to his own use, or shall directly or indirectly, and knowingly appropriate or convert the same to any other purpose than that for which such moneys, securities, evidences of value, of property may have been appropriated, raised, or received, or to any purpose not authorized by law, he shall be deemed guilty of willful and corrupt malfeasance in office, and may be prosecuted, tried and convicted therefor, and on conviction may be punished by Penalty. a fine not exceeding one thousand dollars and imprisoned in the State Prison, jail of St. Clair county, or the Detroit House of Correction not exceeding three years, or either, in the discretion of the court. coal, wood, SEC. 29. All coal, wood, stationery, and printing for the city and Proposals for the officers and boards thereof shall, in the manner provided by stationery, etc.. this act, be provided by the common council, and it may authorize the controller to advertise and receive proposals therefor, but the cost and expense thereof shall be paid out of the several funds created by this act, in proportion to the amounts used by or appropriated for the different boards and departments of the city government. CHAPTER XIV. OF THE ASSESSMENT AND COLLECTION OF TAXES. ment and assess SECTION 1. The controller and the supervisor, between the first Annual assess day of January in each year and the first day of March in the suc- ment rolls. ceeding year, shall assess, at its cash value, all the real and personal property subject to taxation by the laws of this State; within the limits of each ward respectively of said city; and the controller shall, within the same period, make out and complete the assessment rolls, one for each ward, in books to be provided for that purpose by the common council, and to deliver such rolls, when so completed, to the board of review, on or before the first Monday in March in each year. or more wards SEC. 2. If any lot or lots lie partly in two or more wards, the How property same shall be assessed in the ward where the greater portion of situated in two such lot or lots are situated, and the said controller shall describe assessed. all lands, tenements, or subdivisions thereof subject to assessment or tax in said city, by referring to the number and section of the lot, and the owner and occupant thereof, and if the number and section of any lot, or the owner thereof, cannot be ascertained, then by such other sufficient description as such controller may deem proper; and if, by mistake or otherwise, any person may be improperly designated as the owner of any lot, tenement, or premises, such assessment or tax shall not for that cause be vitiated, but the same shall be a lien on such lot, tenement, or premises, and collected as in other cases. Furnishing lists of property taxable. SEC. 3. The controller shall have power and authority to demand of every person owning, or having charge, as agent or otherwise, of any property taxable in any ward, a list of such property, with such description as will enable him to assess the same, which demand may be made in writing and by delivering the same to such person, or by leaving the same at his place of residence with some person of proper years and discretion; and if the person of whom such demand may be made shall not, within ten days thereafter, deliver to such controller a list of the property in the ward belonging to him or her, or under his or her charge, with a correct description of the same, or if he shall omit any such property in the list delivered, said controller shall have power, and it shall be his duty, to assess such property upon such knowledge or information as may be satisfactory to him, at its cash value, according to his best judgDelivery of roll ment and discretion. The controller shall deliver the assessment roll, when completed by him, to the board of review. to board of Board of review. Powers. mment. SEC. 4. The board of review shall consist of the city controller, city attorney, and city clerk, and shall meet at the controller's office in said city on the first Monday of March in each year, and continue in session from day to day until all of said assessment rolls shall have been fully and carefully reviewed, corrected, and approved, which shall be on or before the second Monday in March. The board shall have power, and it shall be its duty, to equalize, alter, amend, and correct any assessment or valuation, and to place upon the assessment roll of the proper ward any taxable property, real or personal, not already assessed, held or owned by any person or persons, and to strike from said roll any property, real or Review of assess personal, wrongfully thereon. Any person considering himself aggrieved by reason of any assessment may complain thereof, either verbally or in writing, before said board, and on sufficient cause being shown by the affidavit of such person, by oral proof, or by other evidence to the satisfaction of such board, it shall review the assessment complained of, and may alter or correct the same as to the person charged thereby, the property described therein, and the estimated value thereof. The concurrence of a majority of the board shall be sufficient to decide any question of altering or correcting any assessment complained of. The board, or a majority Rolls returned to of them, having completed the review and correction of said assessment rolls, shall sign and return the same to the common council at a meeting of said council to be held on the evening of the second Monday in March. Vote on altering or correcting assessment. council. 'Notice of meeting of board. Review of roll by SEC. 5. The city clerk shall cause a notice to the tax-payers of said city to be published in the official newspaper of the city, and in one other newspaper published in said city, for two weeks prior to the time of any meeting of the said board of review, stating the time and place of the meeting of said board, and the object for which it will meet; which notice shall be continued on each publication day of said paper during the session of said board. SEC. 6. The common council, after receiving said assessment common council. rolls, shall proceed to consider the same, and any person considering himself aggrieved by the assessment of his property, and the deci sion of such board of review thereon, may appeal to the common council at said session. Every appeal shall be in writing, and shall state specially the grounds of the appeal and the matter complained of, and no other matter shall be considered by the common council while acting upon said assessment rolls or appeals. Any member of said board may meet with the common council and make such explanations as he may deem requisite in any case. SEC. 7. The common council shall hear and determine all Idem. appeals in a summary manner, and correct any errors which it may discover in the assessment rolls, and place thereon the names of any persons and the description of any property not already assessed, and assess the same, and may increase or diminish any assessment as they may see fit: Provided, That they shall not increase Proviso. any assessment of property without giving a reasonable opportunity to the persons owning or having charge of the same, if known, to appear and object thereto. cil. tified to by con visors. taxes on rolls by controller. SEC. S. The common council may continue the consideration of Continuation of said assessment rolls, and the hearing of said appeals from session review by coun to session, for a period not exceeding sixteen (16) days after the time when they are to be first considered as above provided, and on or before the expiration of said period of sixteen days, they shall be fully and finally confirmed by the common council. When said Copy of roll cerassessment rolls shall have been confirmed by the common council troller to be kept as provided for in this section, it shall be the duty of the controller at his office. to make a copy of the same as confirmed, to be certified to by him and keep the same in his office until the meeting of the board of supervisors of St. Clair county, and have the said rolls then there, Equalization by which rolls after equalization by the board of supervisors of St. board of superClair county, are hereby declared to be the assessment rolls for all purposes whatever, and the controller shall extend upon the same Extension of all State and county taxes certified to him by the board of supervisors, also all taxes authorized to be raised for city, school, and highway purposes in said city, at the same time and in the same manner as township supervisors are or may be by law required to do, and shall annex thereto a warrant directed to the ward collectors Warrant to colof said city, respectively signed by him, and in all other respects the same, as near as may be, as is or may be by law required in warrants of township treasurers for the collection of State, county, and township taxes. The controller shall then cause the rolls to be Delivery of rolls delivered to the city treasurer, who shall give a receipt therefor to city treasurer. and be charged therewith. The treasurer shall receive all taxes on Receipt of taxes said roll without charging any percentage thereon until the first by treasurer. day of January in each year. After the said first day of January, the said treasurer shall note on said rolls all payments that have been made for taxes, and shall deliver the rolls to the collectors of Delivery of rollsthe wards of said city respectively, and take their receipts therefor. to collectors. Said ward collectors shall collect said taxes charged in said roll, Collection and together with their fees, which shall be the same as allowed by law fees. to town treasurers, in the manner provided by law, and for such purpose they shall have the same power and authority as is now lectors. Payment and returns by col.lectors. Taxes on real estate a charge given by law to town treasurers. The collectors shall, within ten days after the expiration of their warrant, or in case of extension of time for collecting such taxes, within ten days after such time has expired, pay over to the treasurer of said city all sums charged in said roll for city, school, and highway purposes, and shall make a full return of all taxes collected by them and of all descriptions of real estate delinquent for taxes, in same manner as township treasurers are now or may be by law required to make returns to the county treasurer, which return shall be made under oath, and filed with the county treasurer, and a copy thereof filed with the city clerk. The taxes assessed on said roll upon any real estate and all legal charges thereon shall be a charge against the person owning the same on the second Monday of July, and shall be a lien on said Time when taxes real estate from the fifteenth day of November of the year in which such tax was assessed, and all provisions of law respecting the collection of taxes and the return and sale of property for nonpayment of taxes for State, county, and township purposes, and the redemption thereof, and the conveyance of land therefor shall Collector's bonds apply to such taxes. The said ward collectors shall, before entering upon the duties of their office give such bonds as is required by the law of this State of town treasurers, also such bonds in such amount and with such sureties as may be required by the common council and the board of education of said city. against person. a lien on real estate. General law for etc., applicable. collection, sale, Duties and pay of city officers performing ship officers. SEC. 9. The common council of said city is hereby authorized and required to perform the same duties in and for said city as are duties of town by law imposed upon the township boards of the several townships in this State in reference to school taxes, county and State taxes, the support of the poor, and State, district and county elections, and the supervisors, justices of the peace, clerk, director of the poor, and all other officers of said city who are required to perform the duties of township officers of this State, shall take the oath, give the bonds, perform like duties, and receive the same pay and in the same manner, and be subject to the same liabilities as is provided for the corresponding township officers, except as is otherwise provided in this act or as may be prescribed by ordinance. What taxes levied and col townships. SEC. 10. All State, county, and school taxes in said city, and lected same as in all city and highway taxes which shall be raised by general tax shall be assessed and levied upon the same property, and collected, as near as may be, in the same manner as is provided by law for the assessment and collection of taxes by township officers, except as herein otherwise provided, and all the proceedings for the return, sale and redemption of real estate for the non-payment of taxes shall be in conformity with the proceedings for the return, sale, and redemption of real estate by township officers, except as herein otherwise provided. Raising tax for SEC. 11. The common council may be authorized by the board specific purpose. of estimates to raise a tax for any specific purpose; and when so authorized, it shall be lawful for the common council to apportion such tax upon the property, according to valuation as contained in the last city assessment roll, and shall place the tax in a column |