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 such warrant shall authorize the treasurer, in case any person named in such roll shall neglect or refuse to pay his tax, with the fees for collection to be added by said treasurer, as hereinafter provided, to levy the same by distress and sale of the goods and chattels of such person.

SEC. 183. The city treasurer shall, immediately after the receipt of the several tax rolls, post up in the post-office in said city, and in as many as ten of the most public places in each ward of said city, conspicuous hand-bills, giving notice where the tax rolls can be seen, the taxes paid, and a receipt obtained therefor, at any time between nine o'clock in the forenoon and twelve o'clock, noon, and from one o'clock until four o'clock in the afternoon, during the month of December (Sundays and Christmas excepted); and the tax rolls shall be kept in the place mentioned in such hand-bills during the days and hours above specified, so that any person or persons can pay the tax or taxes assessed against him or them, and obtain the treasurer's receipt therefor.

SEC. 184.* Upon all taxes paid to the treasurer between the fifteenth day of July and the fifteenth day of August, he shall add one-half of one per cent. for collection fees; upon all taxes paid to the treasurer during the month of December he shall add onehalf of one per cent. for collection fees; upon all taxes collected by him during January he shall add one and a half per cent. for such collection fees; and upon ali taxes collected by him after January thirty-first he shall add two and a half per cent, for such collection fees, and collect such percentage with such tax in the same manner as he is authorized to collect the tax, * As amended April 27, 1893.

and for the purpose of collecting such fees by the treasurer such percentage shall be deemed and taken to be a part of the tax.

SEC. 185. The treasurer of said city shall proceed to collect the taxes in the several wards, and on or before the first day of February shall account for and pay over to the county treasurer the amounts specified in the several warrants to be collected for State and county purposes, and shall return to the said county treasurer a statement of the taxes remaining unpaid and due, in the manner provided by law for township treasurers and all the provisions of the laws of this State relating to the collection of taxes by township treasurers, or to the paying over of money by the township treasurers to the county treasurer or returning by the township treasurer to the county treasurer of a statement of the taxes remaining unpaid and due, are hereby made applicable to the treasurer of said city.

SEC. 186.* No bond, note or other obligation or evidence of indebtedness of said corporation, except orders on the treasurer, as hereinafter provided, and also except bonds for sewerage and paving purposes, shall ever be given or issued by said corporation, or by any officer thereof, in his official capacity, whereby the said city shall become obligated to pay any money, unless the same shall have been duly authorized by the legislature of this state, and shall have been submitted to and voted for by a majority of the electors of said city voting thereon, in conformity to this act; but the Common Council may allow just claims against the city, and may issue orders therefor on the Treasurer, or payable on presentation from any moneys then in the treasury, on the first day of February thereafter; but such second named class orders shall not, in any fiscal year, ex

* As amended April 7, 1919.

ceed the aggregate taxes levied in such year for the payment of the same. All moneys collected for the use of the city shall be paid into the city treasury, and no moneys shall be paid from the treasury unless it shall have been previously appropriated by the Common Council to the purpose for which it shall be drawn. The Treasurer shall pay out no money except upon the written warrant of the Mayor and City Clerk, which warrant shall specify the fund from which the money is to be paid; provided, that school moneys shall be paid to the treasury of school district number one of the City of Ann Arbor upon the warrant of the President and Secretary of said. board. The Common Council may, at any regular meeting thereof, by resolution duly adopted by a majority of all the members elect, authorize the issuing of bonds to the amount not exceeding three hundred thousand dollars outstanding at any one time, for the purpose of paving any alley, street or streets in such city, such bonds to run for a period not exceeding ten years from the date of their issue, and at a rate of interest not exceeding five per cent. per annum, and the Common Council for the purpose of carrying out this provision may pass such ordinance or ordinances as may be deemed necessary.

Miscellaneous

SEC. 187. The assessor and supervisor of each ward and city clerk shall at the time appointed in each year for the return of the several ward assessment rolls, make a list of persons to serve as petit jurors, and a list to serve as grand jurors for the ensuing year, of the qualifications and in the manner prescribed by law.

SEC. 188. Any person who may be required to take any oath or affirmation, under or by virtue of any provision of this act, who shall, under such oath

or affirmation, in any statement or affidavit, or otherwise, willfully swear falsely as to any material fact or matter, shall be deemed guilty of perjury.

SEC. 189. If any suit should be commenced against any person elected or appointed under this act to any office, for any act done or omitted to be done under such election or appointment, or against any person having done any thing or act by the command of any such officer, and if final judgment be rendered in such suit whereby any such defendant shall be entitled to costs, he shall recover double costs in the manner defined by law.

SEC. 190. The common council of said city is hereby authorized and required to perform the same duties in and for said city as are by law imposed upon the township boards of the several townships of this state, in relation to school, school taxes, county and state taxes and state, district and county elections; and the supervisors and assessors, justices of the peace and city clerk, 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 bond, perform like duties, and receive the same pay and in the same manner and be subject to the same liabilities, as provided for the corresponding township officers, excepting as is otherwise provided in this act, or as may be provided by the ordinances of the common council.

SEC. 191. The ordinances now in force in the city of Ann Arbor shall remain in force until repealed altered or amended by the common council; and all property, rights, credits and effects of every kind, belonging to the City of Ann Arbor, shall be and remain the property of the said city of Ann Arbor.

SEC. 192. All acts heretofore enacted in regard to the village of Ann Arbor, or the city of Ann Arbor, coming within the purview of this act, are hereby

repealed: Provided, That the repealing of said acts aforesaid shall not effect any act already done, or any right acquired under, or proceeding had or commenced by virtue thereof, but the same shall remain as valid as if said acts remained in full force: And provided further, That all persons now holding office in the City of Ann Arbor, under the acts hereby repealed, shall continue to hold and exercise the duties of such offices during the term for which they were respectively elected.

SEC. 193. This act shall not be construed so as to change, alter or annul any act heretofore passed for the organization or government of school district. number one, of the city and township of Ann Arbor. This act is ordered to take immediate effect. Approved March 15th, 1889.

LOCAL ACTS, 1895.-No. 313

AN ACT to authorize and empower and enable the city of Ann Arbor to construct and maintain a system of sewers and to raise the necessary money therefor, and to legalize the proceedings and acts of the common council and officers of the city of Ann Arbor had by virtue of act number four hundred thirteen of the local acts of eighteen hundred ninety-three..

SECTION 1. The People of the State of Michigan enact, That the City of Ann Arbor is hereby authorized and empowered to construct and maintain a system of sewers within said city, and to require, under suitable penalties, all dwelling houses, hotels and other inhabited buildings situate in said city and adjacent to any part of said sewer system, to connect therewith; and to construct and maintain the outlet thereof in the Huron river at any convenient place easterly from the Michigan Central Railway Com