Page:The school law of Michigan.djvu/92

86 globes, maps, and other school apparatus, or for any incidental expenses of the school (5052).

These are moneys which are voted by the qualified voters of the district for general school purposes. The student is referred to that part of this book which relates to the powers of voters at district meetings for information concerning the raising of money by vote of the district.

After a tax has been voted, it is the duty of the supervisor to assess the taxes chargeable against each district, upon the taxable property of the district, and to place the same on the township assessment roll in the column for school taxes; and the same is collected and returned by the township treasurer in the same manner as township taxes. If any taxes provided for by law for school purposes are not assessed at the proper time, the same are assessed in the succeeding year (5090).

The statutes provide for an annual tax of one dollar upon every male dog and of three dollars upon every female dog. The money thus obtained constitutes a fund for the payment of damages sustained by owners of sheep, by reason of having sheep killed or injured by dogs.

If money remains of such fund (after satisfactory payment of all claims aforesaid in any one year) over and above the sum of one hundred dollars, it is apportioned among the several school districts of such township or city, in proportion to the number of children therein of school age. The apportionment must be based upon the whole number of children of school age residing in the township and must include all districts whether lying wholly or partly in such township. In case of a fractional district in