several county treasurers, shall be applicable to deeds executed by him for lands purchased at his office pursuant to the provisions of this act.

sale, etc.

SEC. 82. All expense of sale, postage, and other charges Expense of incident to the sale of lands bid in to the State as aforesaid, shall be paid out of the contingent fund of the county.

SEC. 83. In all cases where it shall become necessary, in In cases of ejectthe prosecution of an action of ejectment by any person ment, etc. holding an adverse claim to any lands hereafter bid in for the State as provided in this act, the Auditor General, and for lands hereafter bid in for the State by the county treasurer the said county treasurer may be defendant, and in all cases in the prosecution or defense of an action of ejectment or trespass by any person holding or claiming land under any deed or deeds or other conveyance of land bid off or purchased for delinquent or unpaid taxes, the party May show title, reclaiming under and by virtue of such purchase for unpaid taxes may show his title to said land and premises, whether the same was derived under one or more purchases or sales for taxes or otherwise, and may give in evidence any and all deeds of conveyance or other legal evidence of such purchase as aforesaid, which he may have received on sales for taxes, and may claim title under any or all of them.

etc.

prejudice colection of taxes, etc.

SEC. 84. Neither the sale of State tax lands, nor the sale sale not to of any of the bids of the State for which the time of redemption has not expired shall, in any wise prejudice the rights of the county to enforce the collection of any tax subsequent to the year or years for which the same has been sold as aforesaid, and for the taxes and charges remaining unpaid for said subsequent year or years, the county treasurer shall cause such lands to be offered in regular succession at the next ensuing annual [sales] sale for taxes, giving notice as required by law unless previously redeemed or otherwise discharged.

MISCELLANEOUS PROVISIONS.

paid and home

SEC. 85. The Commissioner of the State Land Office shall, Lists of partduring the month of March [in] of each [year], furnish to stead lands, etc. the several county treasurers a list of all part-paid State lands, and also of all licensed homestead lands that have been licensed for a term of five years and over, together with a list of all State lands in their respective counties with the date of each license, and the name of the license, in their counties respectively, and such treasurer shall, on or before the tenth day of April next thereafter, cause to be delivered to the supervisor of each township affected thereby, an accurate description of all such lands in his township, with the names of the persons holding the same.

SEC. 86. No tax assessed upon any property, or sale validity of therefor, shall be held invalid on account of any irregularity taxes, etc. in any assessment, or on account of any assessment or tax

facie evidence,

etc.

Absence of record, etc.

Proviso.

roll not having been made or proceeding had within the time required by law, or on account of real property having been assessed without the name of the owner, or in the name of any person other than the owner, or on account of any irregularity, informality or omission, or want of any matter of form or substance in any proceeding that does not prejudice the rights of the person whose property is taxed; and all proceedings in assessing and levying taxes, and in the sale and conveyance therefor, shall be presumed to be Records prima legal until the contrary is affirmatively shown. All records, statements, affidavits and certificates herein provided [for] shall be prima facie evidence of the facts therein set forth. The absence of any record of any proceeding or proceedings or the omission of any mention in any record of any vote or proceeding, or of mention of any matter in any statement or certificate that should appear therein under the provisions of any law of this State, shall not affect the validity of any proceeding, tax or title depending thereon: Provided, That the fact that such vote or proceeding was had or tax authorized is shown by any other record, statement or certificate made evidence by the terms of this act or any other law of this State. No tax, or sale of property for any tax, shall be rendered or held invalid by showing that any record, statement, certificate, affidavit, paper or return cannot be found in the proper office, and unless the contrary is affirmatively shown, the presumption shall be that such record was made, and such certificate, statement, affidavit, paper or return was duly made and filed. Where any statement, certificate or record is required to be made or signed by a school district board, or township board, such statement, certificate or record may be made and signed by the members of such boards, or a majority thereof, and it shall not be necessary that other Validity of deed members be present when each signs the same. The provisions of this section shall not be construed to authorize any showing impeaching the validity of any deed executed by the county [treasurer] treasurers, under the provisions of this act, but such deed shall be held absolute and conclusive, as herein provided.

Signatures of boards, etc.

not impeach

able, etc.

Legality of taxes, etc.

When amount only is affected.

SEC. 87. In any suit or proceeding to enforce or set aside any tax, such tax shall be held illegal only for one of the following reasons:

First, That no law authorizes such tax;

Second, That the person or persons appointed to decide whether a tax shall be raised under a given law have acted without jurisdiction, or have not imposed the tax in question; Third, That the person or property assessed was exempt from the taxation in question, or was not assessed;

Fourth, That the tax has been paid;

Fifth, That the supervisor or board of review in assessing a person or property for taxation, or in the apportionment of the tax to the person or property in question acted fraudulently. If any such illegality, omission or fraud affects the amount

of the tax only the tax shall be sustained so far as the same is just and legal.

claim under any

SEC. 88. In the prosecution or defense of any action or Purchaser may proceeding by any person holding or claiming land under any or all deeds, etc. deed or deeds of lands purchased for delinquent taxes, the party so claiming, under and by virtue of such purchase, may show his title to such land and premises, whether the same was derived under one or more purchases, and may give in evidence any [and] all deeds of conveyance or other evidence of such purchases as aforesaid, which he may at any time have received, and may claim title under any or all of them.

attorney to give

SEC. 89. It shall be the duty of the prosecuting attorney of Prosecuting each county to give his council and advice to the county treas- advice, etc. urer, the township treasurer and the supervisors of the county, whenever they or any of them may deem it necessary for the proper discharge of the duties imposed upon them in this act free of charge.

chaser dies, etc.

SEC. 90. In all cases of sale of land for taxes, if the pur- In case purchaser or his assigns shall die before a deed shall be executed on such sale the deed may be executed by the county treasurer, to and in the name of the deceased person, if such deceased person being still alive would be entitled to a deed, which deed shall vest the title in the heirs. or devisees of such deceased person in the same manner, and liable to like claims of creditors and other persons as if the same had been executed to such deceased person immediately previous to his death, or the executor or administrator may assign the certificate of purchase, and the deed may issue to the assignee thereof, and in like cases which have heretofore occurred the same rule shall apply, and all deeds heretofore issued in the name of any deceased person, who if living at the time of the execution thereof would have been entitled thereto, shall have like effect as above provided.

and homestead

SEC. 91. The county treasurer shall, on or before the Return of delinfirst day of May in each year, make a return to the Com- quent part-paid missioner of the State Land Office of all homestead and lands, etc. part-paid State tax lands, the fee of which is in the State, the taxes upon which have not been collected with a description of the same and a statement of the amount of taxes thereon. The person holding such interest in any parcel of land shall, on or before the fifteenth day of July following such [return] returns, pay to the State Treasurer the taxes assessed thereon, with interest at the rate of one per cent per month from the first day of February last preceding, and in default [thereof] thereto the certificate of purchase of such parcel of land may be declared void and such lands shall be subject to sale and redemption in the same time and manner as lands forfeited for non-payment of interest, and no patent shall be issued of such lands until all taxes and interest thereon are paid.

SEC. 92. The Commissioner of the State Land Office Duty of Comshall, on or before the first day of January, April, July and Land Office.

missioner of

Act to apply to certain cities and villages.

Township to include what.

Proviso for a board of review.

Sessions of.

Officers of, etc.

Oath of.

Unpaid city or village taxes, etc.

May provide for judicial sale, etc.

Authority of deputies.

October, in each year, make out and furnish to the Auditor General a statement containing a description of the lands upon which the taxes have been paid, and the amount of such payments. The Auditor General shall thereupon draw his warrant upon the State Treasurer for the amount collected for said county, payable to the treasurer thereof, which shall be transmitted by the Commissioner of the State Land Office to the treasurer of each county, accompanied by a statement of the amount collected, so far as relates to his county.

SEC. 93. This act shall be applicable to all cities and villages where not inconsistent with their respective charters. With such exception the provisions herein as to supervisors, township treasurers and boards of review, shall include all assessing and collecting officers and all boards whose duty it is to review any assessment roll. The word township may include city, ward or village. When by the charter of any city or village, delinquent taxes or assessments are returned with other taxes to the county treasurer, such city or village shall not be entitled to payment of or credit for the same until the money has been received, notwithstanding anything in [their] these respective charters to the contrary: Provided, That in any incorporated city the charter of which [does] dose not provide for a board of review, such board shall consist of the several supervisors or other officers making the assessment, the city attorney and additional members to be appointed by the common council, who shall not be aldermen, equaling the number of supervisors or assessing officers. The session of said board of review shall be held at the council room on the same days as designated for the meeting of the township board of review, and the proceedings thereof conducted as near as may be in the same manner. Said board shall elect a chairman and clerk, who shall certify to the correctness of the several assessment rolls when completed. The appointed members of said board of review shall, within ten days after appointment, and before entering on the duties of such board, take the constitutional oath of office, as prescribed in section 19 of this act which shall be [filed] filled in the office of the city recorder or clerk.

SEC. 94. The authorities of any city or village, the charter of which [does] dose not so provide, may provide by ordinance for the return of all unpaid taxes on real property to the county treasurer in the same manner and with like effect as returns by township treasurers. The taxes thus returned shall be collected in the same manner as other taxes returned.

SEC. 95. The authorities of any city or village which, by its charter, has the right to sell lands for unpaid taxes or assessments, may provide for judicial sale of such lands. Such sale shall be made on petitions filed in behalf of the city or village in interest, and shall conform, as near as practicable, to the provisions as to sale in this act.

SEC. 96. When an officer is authorized to do any act, his deputy shall have the same authority, and such officer shall be responsible for the acts of his deputy.

furnish to the A escription of the id, and the amou 1 shall thereupo or the amount coller: ter thereof, which sta f the State Land (5: anied by a statements to his county. able to all cities & eir respective chara -rein as to supervises view, shall indi boards whose de: word township the charter of any ents are returned h city or village s t for the same standing anything e contrary: Pro arter of which does such board shall er . r officers making t ional members to b o shall not be alde s or assessing offices shall be held at the gnated for the me and the proceeding in the same mann? clerk, who shall ce ssessment rolls vie said board of rever and before enteri onstitutional oath of his act which sha recorder or clerk village, the charte ay provide by or on real property t and with like ef taxes thus returnec other taxes returned or village which by For unpaid taxes or sale of such lapis d in behalf of the onform, as near as in this act to do any act, his d such officer shal

SEC. 97. Supervisors shall be allowed, for their ser in assessing property, making tax rolls, and for exten taxes thereon, at the rate of two dollars per day, for day actually and necessarily spent in making the same. members of the board of review shall be paid at the same per day, for each day actually and necessarily spent in att ance upon the board. The accounts for such services be verified, audited and paid as other township expense audited and paid. County officers shall be paid for ser under this act, by salary or otherwise, as the boar supervisors shall determine: Provided, That the cit Detroit shall be exempted from the provisions of the clause of this section, and the common council shall power to fix and determine the compensation of the assessors thereof.

SEC. 98. The township treasurer, with the consent of township board, may appoint a deputy who shall posses the powers and may perform all the duties of the t urer. Such township treasurer and his bondsmen shal liable for the acts and defaults of such deputy treas such deputy shall be paid by the treasurer.

SEC. 99. If at any time it shall be discovered that treasurer of any township has received the tax assessed property which he has returned delinquent, the super shall have power and he is hereby required to collect same, with interest and charges, in the name of his t ship from such treasurer or his sureties. No injunction issue to stay proceedings for the assessment or colle of taxes under this act.

SEC. 100. If any supervisor or other assessing office any township or city shall willfully assess any proper more or less than what he believes to be its true cash v he shall be guilty of a misdemeanor, and on convi thereof he shall be punished by imprisonment in the co jail, not exceeding one year, or by fine not exceeding hundred dollars, at the discretion of the court. If any b whose duty it is to review the assessment of an officer, shall willfully assess property at more or less its cash value, the members voting in favor of such a shall severally be guilty of a misdemeanor, and on co tion shall be punished by imprisonment in the county not exceeding one year, or by fine not exceeding five dred dollars, at the discretion of the court.

asses

SEC. 101. If any officer to whom any tax is paid shall to make proper entry and return of such payment, he be liable to any person injured for the full amount of injury, and if such failure is willful he shall be guilty misdemeanor, and shall, on conviction thereof, be puni by imprisonment in the county jail not more than one or by a fine not exceeding five hundred dollars, in the cretion of the court.

SEC. 102. Any person who under any of the proceed