such other manner as in the judgment of the said board This act is ordered to take immediate effect. Amount and purposes. [No. 115.] AN ACT to make appropriations for the board of state auditors for the fiscal years ending June thirty, nineteen hundred twenty-four, and June thirty, nineteen hundred twenty-five, for maintenance, operation and other purposes. The People of the State of Michigan enact: SECTION 1. There is hereby appropriated from the general fund for the board of state auditors for the fiscal year ending June thirty, nineteen hundred twenty-four, the sum of sixteen thousand, nine hundred fifty-three dollars, and for the fiscal year ending June thirty, nineteen hundred twentyfive, the sum of sixteen thousand, seven hundred three dollars, for the purposes and in the specific amounts as follows: Each of said amounts shall be used solely for the seific purposes herein stated, subject to the general supervisory control of the state administrative board. out. SEC. 2. The amounts hereby appropriated shall be paid How paid out of the state treasury, and the disbursing officer of the board of state auditors shall render his accounts therefor, at such times and in such manner as is or may be provided by law. tion of. SEC. 3. All fees or other moneys received by said board Fees, disposiof state auditors shall be forwarded to the state treasurer each month and shall be by said treasurer deposited in the state treasury to be disbursed in such manner and for such purposes as may be provided by law. This act is ordered to take immediate effect. [No. 116.] AN ACT to authorize township boards to make improvements in streets, alleys and public places in certain cases, by grading, curbing, graveling or cinderizing streets; to provide for making, levying and collecting of special assessments to pay the cost thereof, and to issue special assessment bonds in anticipation of the collection of such special assessment taxes to provide the money with which to pay the cost of such improvement. The People of the State of Michigan enact: certain SECTION 1. In any township where there are platted lands, May improve the plats of which have been duly approved and recorded, streets, etc. lying outside of the boundaries of incorporated villages, the township board shall have authority to make improvements in streets, alleys and public places by grading, curbing, graveling or cinderizing streets in any such platted lands, and in unplatted lands contiguous thereto; to levy and collect special assessments to pay the cost therefor and to issue bonds in anticipation of the collection of said special assessments, subject to the terms and conditions hereinafter provided. SEC. 2. Upon the filing of petitions verified both as to Special signature and ownership, signed by sixty-five per centum of assessment the owners of the platted land and by all the owners of unplatted land to be made into a special assessment district, in which any of the improvements specified in section one are desired by the owners of such land, the township board shall have power to construct and maintain such improvements, to determine the cost thereof, and to create, define and establish a special assessment district upon which the cost of such improvement shall be levied. district. SEC. 3. Before commencing any of the above authorized Plans and improvements, the township board shall obtain from com estimates. Proceedings, petent sources, maps, plans and estimates of the proposed improvement, shall determine by resolution the cost of the proposed improvement, and shall provide for the making of a special assessment upon each and every parcel of land in the special assessment district by benefits, and for the issuing and sale of special assessment bonds in anticipation of the collection of said special assessment taxes. No such bonds shall be issued prior to the final confirmation of the assessment roll by the township board. All proceedings relating act governing. to the making, levying and collection of special assessments herein authorized and issuing bonds in anticipation of the collection thereof, shall conform, as near as may be, to the proceedings for levying special assessments and issuing special assessment bonds by villages, for like improvements, as set forth in act number three of the public acts of Michigan for eighteen hundred ninety-five, as amended, being chapter seventy-two of the compiled laws of Michigan for nineteen hundred fifteen, as amended. Limit of assessment. SEC. 4. No special assessments shall be levied upon any property in excess of twenty-five per cent of its assessed valuation for the cost of any one such improvement, and the collection of all such special assessments shall be by installments as provided by act number three of the public acts of Michigan of eighteen hundred ninety-five, as hereinabove specified. Approved May 2, 1923. Sections amended [No. 117.] AN ACT to amend sections two, five and six of act one hundred thirty-eight, of the public acts of nineteen hundred twenty-one, entitled "An act to promote the establishing of deep-water connections between the great lakes and the Atlantic ocean, to provide for a commission to carry out the object hereof, to make an appropriation for expenses incurred hereunder, and to provide a tax to meet the same." The People of the State of Michigan enact: SECTION 1. Sections two, five and six of act one hundred thirty-eight of the public acts of nineteen hundred twentyone, entitled "An act to promote the establishing of deepwater connections between the great lakes and the Atlantic ocean, to provide for a commission to carry out the object hereof, to make an appropriation for expenses incurred hereunder, and to provide a tax to meet the same," are hereby amended to read as follows: of commis assistance. SEC. 2. On or after June thirty, nineteen hundred twenty- Appointment one, the governor shall appoint said commission and a secre- sion tary of said commission, who shall be a member thereof. The secretary shall keep the minutes of the meetings of the Duty of commission, and the other records pertaining thereto, and secretary. shall maintain his office at the city of Lansing. All mem- Clerical bers of the commission, including the secretary, shall serve without compensation, but necessary clerical assistance may be employed by the commission, and all members of the commission, and the employes thereof, shall be entitled to their actual expenses incurred while engaged in the performance of the duties pertaining to their respective offices or employment. The said commission shall continue in existence to and Term. including the thirtieth day of June, A. D. nineteen hundred twenty-five. SEC. 5. There is hereby appropriated for the fiscal year Appropriation. ending June thirty, nineteen hundred twenty-four, ten thousand dollars, and for the fiscal year ending June thirty, nineteen hundred twenty-five, ten thousand dollars, for the use of the said commission, to cover the expenses hereby contemplated. audited, etc. SEC. 6. All claims for expenses incurred hereunder shall Claims, how be approved by the secretary of the said commission and shall be audited and allowed by the auditor general in accordance with the general accounting laws of the state. This act is ordered to take immediate effect. Approved May 2, 1923. [No. 118.] AN ACT to authorize counties to raise by loan, or borrow money for permanent improvements and to issue bonds. of the county to secure the repayment thereof and validating proceedings heretofore taken authorizing the issuance of county bonds. thorized to provements. The People of the State of Michigan enact: SECTION 1. Whenever the board of supervisors of any Counties aucounty within the state of Michigan shall deem it expedient bond for for the county or its lawful officers, agents and servants to road, etc., immake or cause to be made any permanent improvement or improvements in, to or about roads, highways, bridges, boulevards, parks, buildings, infirmaries, sanatoria, or any other permanent improvements, authorized by law, relating to county property or to public property under the control or management of county authorities, said board of supervisors may, by resolution, authorize and direct the borrow. Proviso, interest on bonds. ing or raising by loan on the faith and credit of the county of such sums of money as in the judgment of said board may be needed, subject to the constitutional and statutory limitations upon county indebtedness, and said board of supervisors may, in said resolution, authorize and direct the issue and sale of bonds of said county to secure the repayment of the sums borrowed or raised by loan. For any permanent improvement that may lawfully be made by the county authorities on the faith and credit of the county, the bonds of said county may be issued and sold to raise the money to pay for said improvement, or said bonds may be issued and negotiated to secure the payment of indebtedness incurred in making said permanent improvements: Provided, That such bonds shall draw interest at the rate of not to exceed six per cent per annum, payable semi-annually, and be payable in not to exceed thirty years from the date of issue. Unless such bonds are payable serially, commencing not less than five years from the date of issue, the board of supervisors shall provide a sinking fund which shall be added to the taxes to be assessed from year to year, and which shall be sufficient to take care of the said bonds as How may be and when the same respectively come due. Such said sinking fund shall remain intact and shall be used for no purpose other than the payment of the said bonds, as and when the same respectively become due; excepting that said fund may, by resolution of the board of supervisors, be invested in municipal securities of this state, or of the United States, and the income from such securities shall be added to and become a part of said sinking fund: Provided, That this act shall not be construed to enlarge or extend the term of any bonds the term of which is now limited by statute. Bonds issued under the provisions of this act shall not be sold for less than par value. Sinking fund. invested. Proviso. Subject to referendum. When submitted. Special election. Notice of election, posting, etc. SEC. 2. The resolution of the board of supervisors shall contain a proviso that it shall not become effective or binding upon the county until it shall be approved by a majority of the electors voting at an election to be designated. The board of supervisors may submit the question of the issue and sale of said bonds at any regular election held under the general laws of the state of Michigan at which the electors of the entire county vote, or it may designate a special election to be called by the county clerk by direction of said board. of supervisors for the purpose of submitting to the electors the question of issuing said bonds. The board of supervisors may call a special election for the purposes of this act upon a date coincident with any local or municipal election or primary election for any portion of the county. SEC. 3. The county clerk shall, at least thirty days before any election at which the electors are to vote on any county bond issue, serve a copy of said resolution on the sheriff of the county and the sheriff shall, at least twenty days before said election, cause to be posted in three of the most |