« PreviousContinue »
to other treasurer,
therein contained, without proof of its execution, and shall be prima facie evidence of the validity of the tax therein named against the person therein named, and shall be full To be authority and ample authority to the treasurer or other tax collector to whom it shall be sent to levy and collect the same in the same manner as other personal taxes are collected by him when spread upon his own roll. Such statement may be sent to the township or city treasurer, or other collecting officer of any township or city in this State, where the person against whom such assessment was made may have property, and the township treasurer, or other collecting officer to whom such statement shall have been transmitted, shall, upon the receipt of the same, proceed to collect said to collect said taxes out of any property belonging to the owner of such property, so
taxed as aforesaid, within his jurisdiction, liable to be seized for taxes, together with double collec- Double fees, tion fees therefor, and the further sum of twenty-five cents to defray the expense of transmitting the taxes so collected as hereinafter provided, and shall give his receipt therefor. The said township treasurer, or other collecting to transmit oficer shall thereupon transmit the taxes, and one-half of tax, fees, etc. the collection fees as aforesaid collected to the township treasurer, or other collecting officer, from whom he received such statement, and the latter shall, upon the receipt of said taxes, and collection fees, mark the said taxes in ink To mark tax as paid upon his tax roll, and the date of the receipt of pald, etc. the same, retaining the collection fees so received as aforesaid, as his fees in the matter of the collection of said taxes.
SEC. 37. Executions issued upon judgments rendered for Execution on any tax, may be levied upon any property, without exemp- taxes, etc. tion, the same as though seized for sale under warrants issued for the collection of taxes by township supervisors, and collected in the same manner, in all [Other] respects, as provided by law for the collection of judgments.
Sec. 38. Whenever a surplus arising from the sale of surplus, any property distrained for taxes, shall be claimed by any when claimed other than the person for whose tax such property was sold, by several. and such claim shall be contested, either of the contestants may prosecute an action against the other, as for money had and received, and in such action the rights of the parties to such surplus shall be determined. For the purpose of such action, the defendant shall be deemed to be in possession of the surplus in the hands of the township treasurer, and upon the presentation to said treasurer of a certified copy of the final judgment rendered in such action, he shall pay over the same to the party recovering such judgment, and no township treasurer shall be liable to any claimant of such surplus, the right to which is contested as provided in this act, until he shall have refused to pay over such surplus upon the production of a certified copy of the judgment as aforesaid. In any action brought pur
When new treasurer to be
Bonds of, etc.
suant to this section no other case shall be joined, nor shall any set-off be allowed, and if an execution issue on a judgment so rendered, it shall direct the costs only of such action to be levied by virtue thereof.
Sec. 39. In case any township treasurer shall neglect to appointed, etc. give either of the bonds required, or shall die, or resign,
or remove out of the township or become unable to discharge the duties of his office, the township board shall forthwith appoint a new treasurer, who, on giving the
required bonds, shall execute the duties of the office for Clerk to give the remainder of the year. The township clerk shall immenotice of,
diately notify the county treasurer of such appointment. When sheriff to SEC. 40. In case the township treasurer shall neglect or
refuse to file his bond with the county treasurer, in the manner and within the time prescribed by law, and the township board shall fail to appoint a treasurer who shall give such bond, and deliver a receipt for the same to the supervisor by the tenth day of December, the supervisor shall deliver the tax roll with the necessary warrant directed to the sheriff of the county, who shall, before he receives said tax roll, execute and deliver like bonds required of the township treasurer, and make like collections and returns, and shall be entitled to the same compensation on all taxes collected by him by virtue of such warrant as is allowed to the township treasurer, and for the purpose of collecting the same, shall be vested with all the powers conferred upon the township treasurer and suit may be brought on such sheriff's bond under the same circumstances as on those
of a township treasurer. Disposition of SEC. 41. In case the township treasurer shall not collect
the full amount of taxes required by his warrant to be paid into the township treasury, such portion thereof as he shall
collect shall be retained by him and paid out for the followOrder of pay ing purposes: The amount of school taxes collected to be
paid on the order of the school district officers, the amount collected for general township purposes to be paid on the order of the township board, the amount collected for highway purposes to be paid on the order of the commissioner of highways, countersigned by the township, clerk or supervisor, and the amount collected for any special fund to be paid on the order of the proper officer, but in no
case shall the amounts collected for any one fund be paid on the orders drawn on any other fund.
SEC. 42. Any person may pay the taxes or any one of the Payment under several taxes on any parcel of land. He may pay any tax protest, etc. whether levied on personal or real property under protest to
the township treasurer, specifying at the time in writing, signed by him, the grounds of such protest, and such treasurer shall minute the fact of such protest on the tax roll and in the receipt given. The person paying under such protest may, within thirty days, and not afterwards, sue the township for the amount paid, and recover, if the tax is
tax when full amount not collected,
ment of funds.
Who may pay
shown to be illegal, for the reasons specified in such protest. Any person owning an undivided share, or other part or Payment on parcel of real property assessed in one description, may pay share, etc. on the part thus owned by paying an amount having the same relation to the whole tax as the part on which payment is made has to the whole parcel. The person making Description of such payment shall accurately describe the part or share on part of share. which he makes payment, and the receipt given and the record of the receiving officer shall show such description, and by whom paid; and in case of the sale of the remaining part or share for non-payment of taxes, he may purchase the same in like manner as any disinterested person could. Any person having a lien on property may, after thirty days In case of lien. from the time the tax is payable, pay the taxes thereon, and the same may be added to his lien and recovered with the rate of interest borne by the lien; but this provision shall not be construed to give the owner of real estate security, taxed as an interest in the land, any additional lien for the tax paid upon such mortgage interest. A tenant of real Tenant may pay estate may pay the taxes thereon and deduct the same from his rent, unless there be an agreement to the contrary. Such payment may be made to the township treasurer while the tax roll is in his hands, or afterwards to the county treasurer. The receipt given shall be evidence of such payment.
SEC. 43. Within one week after the time specified in his When, State and warrant, the township treasurer shall pay to the county be paid. treasurer, all State and county taxes collected, except that from the State and county taxes collected he may retain a sum sufficient to fill any deficiency in the sum collected for school purposes, but the amount so retained shall not exceed the total delinquent school taxes returned, and the county treasurer shall retain the amounts thus reserved out of the first moneys received by him from any township taxes: Provided, That the township treasurer of the township of Proviso for South Manitou, in the county of Manitou, shall pay to the county treasurer such State and county taxes at any time, on or before the first day of June next after the time specified in his warrant.
OF THE RETURN OF DELINQUENT TAXES.
taxes on real property, state
SEC. 44. If the township treasurer shall be unable to Delinquent collect any of the taxes on his roll, assessed on real property, or any interest therein, he shall make a statement ment of, etc. of the same with a full and perfect description of such property, and any interest therein, with the several taxes assessed upon each parcel thereof, or interest in such parcel remaining uncollected, which statement shall be verified by the affidavit of such treasurer that such taxes remain unpaid, and that he has not, upon diligent inquiry, been able to
goods or chattels liable to pay such sums
On personal property.
Certificate of county treasurer.
whereupon he could levy the same. The township treasurer shall also make a statement showing the taxes upon personal property remaining unpaid and the names of the persons against whom assessed, and the amount against each; and in such statement shall set forth the amount of all moneys collected by him on account of taxes, which statement shall be verified by the affidavit of such treasurer, in which he shall state in substance that the sums mentioned in such statement as uncollected remain unpaid; that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging to the person liable to pay such sums whereupon he could levy the same, and that the amount of moneys collected by him upon such tax roll is truly stated therein. The county treasurer shall immediately compare such statements with the said tax roll, and if he finds the same to be correct, he shall add to each of them a certificate showing that he has examined and compared such statements with the said tax roll and found them correct and shall file such statements in his office: Provided, That
: the county treasurer shall, at the time of making such comparison, and at no other time, reject any tax upon any lands which shall have been twice assessed, or upon any parcel which shall be so erroneously or defectively described that it cannot be ascertained. The county treasurer shall give to the township treasurer a receipt, stating the amount of moneys paid to him by such township treasurer, for which the townshịp shall receive a credit on the books of the county treasurer, and he shall also give such township treasurer a statement of all taxes rejected by him, the amount of delinquent taxes returned, and the amount of any unpaid taxes on personal property, which receipt and statements shall be [the] vouchers of such township treasurer for the amounts specified therein.
SEC. 45. The county treasurer shall thereupon indorse the fact of such settlement on the bond of the township treasurer, which indorsement shall operate as a discharge of the treasurer and his sureties from the obligation thereof, unless the return of such treasurer is incorrect, in which case such bond shall continue in force, and such treasurer and his sureties shall be liable thereon for all damages occasioned by such incorrect returns; and the township treasurer shall immediately deposit his tax roll with the county treasurer, who shall file and preserve the same in his office, and which said roll or a duly certified copy thereof shall, for all purposes, in all courts, suits and proceedings, be taken, held, and used as evidence, in the same manner and with like effect as the original roll. The county treasurer shall give the township treasurer a statement of all the personal taxes which remain uncollected, taken from the return of the latter, with a warrant authorizing him or his successor to collect them according to law, and thereafter the township treasurer or his successor shall have the same power to collect such taxes as under his original warrant.
Settlement to be indorsed on bond, etc.
Roll to be deposited with county treasurer,
Statement of uncollected personal taxes, etc.
lands to be recorded.
by county clerk, etc.
to pay State taxes.
SEC. 46. When any county treasurer shall receive from a Unpaid taxes on township treasurer a statement of unpaid taxes, together with a list of the lands on which the same are delinquent, verified according to law, such county treasurer shall enter the same at length on the books in his office, provided for that purpose, and he shall make a transcript of all the descriptions Transcript of of land returned as delinquent for unpaid taxes, except such descriptions, as may have been rejected by him, with the several taxes assessed upon such descriptions respectively, which transcript to be compared shall be compared by the county clerk with the statement of the township treasurer, and if he finds it to be a true transcript thereof, he shall add to it a certificate that he has, upon careful consideration, found it correct.
SEC. 47. After the return of lands for unpaid taxes the Unpaid taxes, county treasurer is authorized to receive the amounts of the payment of. several taxes or any of them due, and the board of super- Notice to
delinquents. visors in each county may authorize notice to be given to all delinquent taxpayers so far as known.
SEC. 48. Each county treasurer shall, on or before the County treasurer tenth day of March of each year, pay to the State Treasurer the full amount of the State tax collected in his respective county. The accounts between the county and the State Adjustment of and the county and each of the townships shall be accounts. adjusted on the basis of crediting and paying to each the taxes and interest collected for each. The county Quarterly state. treasurers of the several counties on the first days of dents to Auditor January, April, July and October in each year, shall make a statement of the account between the county and State and the county and several townships respectively, and render the same to the Auditor General of the State, and the accounts between the county and the several townships to the township treasurer and pay all moneys shown by Quarterly state, such statement so rendered to the proper receiving officer treasurer. of the State, or the township. At the same time the Auditor General Auditor General shall render an account to the several to render county treasurers for all county and local taxes that may have been received by him and pay over to the respective county treasurers the several amounts received by him, on the first days of January, April, July and October in each year. All compensation of officers in the Compensation assessment and collection of taxes in the townships and in of officers, how the return of delinquent taxes to the county treasurer, except fees collected by township treasurers, on their tax rolls, shall be paid by the townships; all compensation of county officers and expenses incurred by them under the provisions of this act shall be paid by the county. All losses that Losses, how may be sustained by the default of any township officer in charged, etc. the discharge of any duty imposed by this act shall be chargeable to such township. All losses by the default of any county officer shall be chargeable to such county. The Auditor General several county treasurers shall procure from the Auditor to furnish blanks General suitable blanks for the use of the proper officers treasurers. to fully carry out all the provisions of this act.