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To transmit statement of same to county clerks.
county to State.
To be appor
to certify to supervisor all moneys to be
determined by the last preceding State board of equalization, and shall, before the October session of the board of supervisors, in each year, make out and transmit to the clerk of
each county a statement of the amount of such taxes so Indebtedness of apportioned to such county. He shall also, in a separate
item of said statement, set forth the amount of indebtedness of such county to the State as shown by the statement of the account betwen the county and the State made by the Auditor General on the first day of July next previous to such apportionment, which amount shall be apportioned by the board of supervisors of the proper county at the same time as State taxes contained in said apportionment of the Auditor General, and shall be levied in the same manner as and become a portion of the county taxes for the same year, unless the said indebtedness shall have been paid to the State before October first: Provided, That such portion thereof, if any, as should be assessed to a particular
township, shall be apportioned to and assessed upon such Further proviso. township: Provided further, That any State tax of the levy
of the year eighteen hundred and ninety-one, or any subsequent year, remaining unpaid, delinquent, or otherwise undischarged upon the books of the county treasurer, shall not
be included in such indebtedness so to be levied. Township clerk SEC. 24. It shall be the duty of the township clerk of
each township, on or before the first day of October of
each year, to make and deliver to the supervisor of his raised, etc.
township, a certified copy of all statements and certificates on file, and of all records of any vote or resolution in his office authorizing or directing moneys to be raised therein by taxation for township, school, highway, drain and all
other purposes, together with a statement of the aggregate Supervisor to amount thereof, and such certified copies shall, by such
supervisor, be delivered to the clerk of the county, on or before the second Monday of said month, and the same shall, by said clerk, be laid before the board at its annual meeting, and filed in his office.
SEC. 25. The board of supervisors, at their annual session in October in each year, shall ascertain and determine the amount of [money] moneys to be raised for county purposes, and shall apportion such amount, and also the amount of the State tax and indebtedness of the county to the State among the several townships in the county in proportion to the valuation of the taxable property therein, real and personal, as determined by them for that year, which determination
and apportionment shall be entered at large on their To examine cer. records. They shall also examine all certificates, statements, tificates, etc.
papers, and records submitted to them, showing the moneys
to be raised in the several townships for school, highway, Objections. drain, township and all other purposes. They shalĩ hear
, . and duly consider all objections made to raising any such moneys by any taxpayer to be affected thereby. If it shall appear to the board that any certificate, statement, paper or record is not properly certified, or that the same is in
deliver to county clerk,
Board of supervisors to apportion all taxes, etc., to townships.
Omissions or defects.
anywise defective, or that any proceeding to authorize the raising of any such moneys has not been had, or is in any, wise imperfect, and such certificate, statement, paper, record or proceeding can then be corrected, supplied or had, such board may authorize and require such defects or omissions or proceedings to be corrected, supplied or had. They may refer May be referred any or all such certificates, statements, papers, records and a prosecuting proceedings to the prosecuting attorney whose duty it shall be to examine the same and, without delay, report in writing his opinion to the board. They shall direct that Direct taxes to such of the several amounts of money proposed to be pospread on raised for township, school, highway, drain and all other purposes, as shall be authorized by law, be spread upon the assessment roll of the proper townships. Such action and Record of direction shall be entered in full upon the records of the
proceedings. proceedings of the board.
SEC. 26. The clerk of the board of supervisors shall, Duty of county immediately after the said apportionment, make out two certificates showing the amounts apportioned to each township for State, county, and the various township purposes, each tax being kept distinct, one of which he shall deliver to the county treasurer, and the other to the supervisor of the proper township: Provided, That if said clerk fail to make such certificate, Proviso. the supervisor shall take official notice of all certificates, statements, papers and records in the office of the county clerk relating to the levy of taxes in his township, and of the action of the board of supervisors thereon.
SEC. 27. Each supervisor shall proceed to assess the taxes Assessment by apportioned to his township, according and in proportion to supervisor. the valuations entered by the board of review in the assessment roll of the township of the year: Provided, That if the board Proviso. of review make no such entry then on the valuation therein as entered by the supervisor. For the purpose of avoiding frac- Fractions, how tions in computation, the supervisor may add to the amount of avoided, the several taxes to be raised not more than one per cent; said Excess. excess shall belong to the contingent fund of the township; such taxes shall be entered in separate columns, as follows: All school taxes and the one mill tax in one column, highway Entry of taxes taxes in another, township taxes in another, county taxes in on roll. another, and the State taxes in another column, and if other taxes are at any time required to be raised they shall be placed in separate columns. The total of such taxes assessed against any one valuation or parcel of property shall be added and carried out in the last column upon the right hand side of such roll. The taxes thus assessed shall become at once a debt to to be a debt to the township from the persons to whom they are assessed, and township, and the amounts assessed on any interest in real property shall, on when. the first day of December, become a lien on such real property, and the lien for such amounts, and for all interest and charges thereon, shall continue until payment thereof. And all per- Lien to have sonal taxes shall also be a lien on all personal property of such precedence, etc. persons so assessed from and after the first day of December
llen on property,
Statement to town clerk.
in each year, and shall take precedence of any sale, assignment or chattel mortgage, levy or lien, on such personl property, executed or made after said first day of December, except where such property is sold in the regular course of trade. Before the supervisor shall deliver such roll to the township treasurer, he shall carefully foot the several taxes therein levied, and shall give to the township clerk of his township a statement thereof and such clerk shall immediately charge the amount of such taxes to the township treasurer.
To be charged to treasurer.
OF THE TAX ROLL.
Copy of roll and warrant to treasurer, etc.
To authorize distress and sale
urer of State and county taxes,
SEC. 28. The supervisor shall thereupon prepare a copy of the said assessment roll, with the taxes assessed as hereinbefore provided, and annex thereto a warrant signed by him, commanding the township treasurer to collect the several sums mentioned in the last column of such roll, and to retain in his hands the amount receivable by law into the township treasury for the purposes therein specified, and to account for and pay over to the county treasurer the amounts therein specified for State and county purposes, on or before the first day of Feb
ruary next following; and the said warrant shall authorize the of property, etc. treasurer in case any person named in the assessment roll shall
neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person. The super
visor may make a new roll and warrant in case of the loss of Tax roll. the one given the township treasurer. The copy of the roll,
with the warrant annexed, shall be known as the tax roll. Notice to treas- SEC. 29. The supervisor of each township on or before the
fifteenth day of November in each year, shall notify the township treasurer of the amount of State and county taxes as apportioned to his township, and such treasurer, on or before the twenty-fifth day of November, shall give to the county treasurer a bond running to the county, in double the amount of State and county taxes, with sufficient sureties, to be approved by the supervisor of the township and the county treasurer, conditioned that he will pay over to the county treasurer as required by law, all State and county taxes which he shall collect during his term of office, and duly and
faithfully perform all the other duties of his office. Filing of, and SEC. 30. The county treasurer shall file and safely keep
such bond in his office, and shall give to the township treasurer a receipt stating that he has received the bond required by the preceding section, which receipt the township treasurer shall deliver to the supervisor on or before the first day of
December. Delivery of roll SEC. 31. The supervisor, after the delivery of such receipt,
and on or before the first day of December, shall deliver to the township treasurer the tax roll of his township.
SEC. 32. On receiving such tax roll, the township treasurer shall proceed to collect such taxes. He shall remain in his office at some convenient place in his township, on every Friday in December thereafter, from 9 o'clock A. M. to 5
Bond to county treasurer,
receipt for bond.
Collection of taxes,
bond to continue in force.
o'clock P. M. to receive taxes: Provided, however, That he Proviso. shall receive taxes upon any week day. when they may be offered, and on all sums voluntarily paid before the first day of January of the succeeding year, he shall add one per cent for collection fees, and upon all taxes paid on or after said first day of January he shall add four per cent. In case he is Personal tax, justly apprehensive of the loss of any personal tax, he may may be take steps to enforce its collection at any time, and if compelled enforced. to seize property or bring suit in December, or before the first day of January, may add four per cent for collection fees.
ŠEC. 33. All taxes shall be collected before the first day when taxes to of February, unless the time for collection is extended. The be collected. township board of any township, or the common council of Extension of any city may extend such time not exceeding one month. When such an extension is made, the township clerk shall Clerk to give immediately notify the county treasurer thereof. In case of an extension. extension the warrant annexed to the tax roll shall continue Warrant and in force during the time extended and the [bonds] bond of the township treasurer shall not be invalidated by any such extension. But no collector, or township or city treasurer, shall receive the benefit of such extension until he shall have paid over to the county treasurer all State and county taxes collected.
SEC. 34. For the purpose of collecting the taxes remaining Collection of tax unpaid on the first day of January, the township treasurer first shall, during that month, call personally upon each person liable to pay such taxes, if a resident of such township, or at his usual place of residence or business therein, and demand payment of the taxes charged against him. If such person is not a resident of the township, but resides within the county, and his residence is known to the treasurer, he shall make such demand either personally or by mail. If demand is sent by mail, the amount of the tax shall be stated and the place and time where and when it may be paid. He shall give a receipt for every tax paid, and shall enter in ink the fact of payment, and the date thereof upon his tax roll. In case of taxes assessed upon the shares of the capital stock of any bank he shall call upon the cashier of such bank and demand payment thereof, and thereupon it shall be the duty of such cashier to pay the same, and charge the amount so paid against the shares of stock so taxed.
SEC. 35. If any person shall neglect or refuse to pay any Collection by tax assessed to him, or upon any mortgage or other obliga- of personal tion taxed as an interest in lands owned by such person, as provided by this act, the township treasurer shall collect the same by seizing the personal property of such person to an amount sufficient to pay such tax, fees and charges for subsequent sale, whenever the same may be found in the county from which seizure no property shall be exempt. He may sell the property seized to an amount sufficient to pay the tax and all charges, in the township where seized, or in the
seizure and sale
Notice of sale,
Time of sale.
In case of surplus.
May sue and garnishee.
Evidence of debt.
Fees for selling property.
township of which he is treasurer, at public auction, on giving public notice of the same at least five days previous to the sale, by posting written [or printed ) notices in three public places in the township where the sale is to be made, which sale may be adjourned from time to time if he shall deem the same necessary; and in case property shall be seized and advertised as herein directed, during the life of the warrant, the sale may take place at any time within sis days after the expiration thereof. If it becomes necessary to sell personal property which brings more than the amount of taxes and charges, the balance shall be returned to the person from whose possession the property was taken, except as hereinafter provided. If the property so distrained cannot be sold for want of bidders, the treasurer shall return a statement of the fact and such tax shall be returned as unpaid. The township treasurer, if otherwise unable to collect a tax on personal property, may sue the person to whom it is assessed, in the name of the township, and garnishee any debtor or debtors of such person. The tax roll shall be prima facie evidence of the debt sought to be recovered.
SEC. 36. In case of a distress and sale of goods and chatteis, for the payment of any tax, the township treasurer or other collecting officer may also collect on such sale one dollar and twenty-five cents over and above the tax, as his fees for making such sale, which fees and percentage herein before provided shall be in full for his services in collecting such taxes; and in case payment of such tax shall be made after the distress and before the sale, it shall be lawful for such treasurer or collecting officer to require the payment of one dollar and twenty-five cents as his fee for making such distress, and to enforce payment of the same, if need be, by making sale notwithstanding the tax shall have been paid. And whenever any personal property having been assessed to any person in any township or ward in this State shall be removed therefrom before the taxes assessed thereon shall be collected, and there being no other personal property sufficient in said township or ward whereon the township treasurer or other collecting officer can levy and collect said taxes, or any of them, he shall have full power, and it shall be his duty to make a statement, duly certified by him to be correct and true, showing that personal property has been assessed to such person, naming him, the valuation thereof, the various taxes thereon, and the total thereof, as appears from the roll in the hands of such treasurer, and that such property has been removed from such township or ward since the assessment thereof, and that the taxes or some portion of them has not been paid; which statement shall be witnessed and acknowledged in the same manner as deeds of real estate are acknowledged, and shall be received in all courts and other places as evidence of the facts
In case of payment before sale.
In case of
To be witnessed, etc.