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attorney to give

chaser dies, etc.

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

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.

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.

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.

SEC. 91. The county treasurer shall, on or before the Return of delinfirst day of May in each year, make a return to the Commissioner 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 Onice.

quent part-paid and homestead


Act to apply to certain cities and villages.

Township to include what.

Proviso for a board of review.

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, delịnquent 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.

Sessions of

Officers of, etc.

Oath of.

Unpaid city or village taxes, etc.

May provide for judicial sale, etc.

Authority of deputies.

of supervisors.



but returned by

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

SEC. 98. The township treasurer, with the consent of the of deputy towntownship board, may appoint a deputy who shall possess all ship treasurer, the powers and may perform all the duties of the treasurer. Such township treasurer and his bondsmen shall be liable for the acts and defaults of such deputy treasurer; such deputy shall be paid by the treasurer.

SEC. 99. If at any time it shall be discovered that the of taxes pala treasurer of any township has received the tax assessed upon treasurer. property which he has returned delinquent, the supervisor shall have power and he is hereby required to collect the same, with interest and charges, in the name of his township from such treasurer or his sureties. No injunction shall Injunction not

. issue to stay proceedings for the assessment or collection of taxes under this act.

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

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

Sec. 102. Any person who under any of the proceedings Perjury, what

to Issue.

ment willfully a misdemeanor,

failure to make proper entry,

to be, etc.

willful neglect, etc., a misdemeanor, etc.

Cashier, neglect of duty by, a misdemeanor, etc.

Person having lien may pay taxes, etc.

required or permitted by this act shall willfully swear falsely, shall be guilty of perjury and subject to its penalties.

SEC. 103. Any officer who shall willfully neglect or refuse to perform any of the duties imposed upon him by this act shall, when no other provision is made herein, be guilty of a misdemeanor, and on conviction thereof shall be punished by imprisonment in the county jail not exceeding one year, or by a fine not exceeding five hundred dollars, in the discretion of the court, and shall be liable to any person injured thereby to the full extent of the injury sustained.

SEC. 104. If the cashier of any bank shall willfully neglect or refuse to make and file in the office of the county clerk, a list of the names of the stockholders, the amount of stock held by each, and their respective residences, as provided in this act, or shall willfully make and file any false entry or statement in any such list, he shall be guilty of a misdemeanor and on conviction be punished by a fine not exceeding five hundred dollars.

SEC. 105. Any person who has a lien upon any lands returned for non-payment of taxes, may pay the taxes, interest, and charges thereon; and the receipt of the county treasurer or the State Treasurer therefor, duly countersigned, shall constitute an additional lien on such lands, to the amount therein specified; and the amount so specified shall be collectible, with interest thereon, in the same manner as the original lien.

SEC. 106. The holder of any tax certificate shall at any time after its issue, have the right to an injunction to restrain waste on any of the lands described in such tax certificate, where such lands are chiefly valuable for timber, and the circuit court in chancery of the county in which such lands are situated shall have jurisdiction to grant such relief on bill or petition where no other relief is sought.

Sec. 107. The right to recover possession of any land by any person claiming through or under any deed executed by the county treasurer by virtue of the provisions of this act shall be forever barred by the actual, open and continuous possession of any person claiming such land adversely to such tax deed for the period of five years after the execution of such tax deed: Provided, That if the person claiming through or under such tax deed shall have once taken actual and peaceable possession of such land, by the virtue of his deed, and shall have continued in such actual possession for five years next thereafter, then the provisions of this section shall not apply, but in such case he shall be conclusively deemed the owner in fee simple of such land.

SEC. 108. No person shall bring or maintain any action for the recovery of any land or the possession thereof, or make any entry thereupon, unless such action is commenced or entry made within five years after the right to make such entry or to bring such action shall have first accrued

Injunction to restrain waste, etc.

When right to recover barred.


When action for recovery must begin,

tions not to

printed for dis

to the plaintiff or to some person through whom he claims when the defendant claims title under a deed made by the county treasurer in pursuance of the provisions of this act.

SEC. 109. The [limitation] limitations for bringing actions when limitain the last two preceding sections shall not apply to any apply. person who shall be a minor, nor to idiots or insane persons, but such minor may bring such action or actions after the time limited, at any time during his minority and within one year thereafter; nor shall such limitation apply where the taxes for the non-payment of which the land was sold and the tax deed executed were paid prior to the sale or where the land was redeemed from operation of such sale as provided by law, nor where the land was not liable to taxation.

SEC. 110. The Auditor General shall, from time to time, To have this act whenever he shall find it necessary, cause to be printed at tribution, etc. the expense of the State, a sufficient number of copies of this act, with such blank forms of delinquent tax record, [certificates] certificate, deeds, tax rolls, and other necessary papers to carry out proceedings under the provisions of this act, and sufficient to furnish [for] each supervisor, township treasurer, township clerk, and county clerk, the necessary copies to each county treasurer, and shall transmit to each county treasurer, at the expense of the county, a sufficient number for such county; and every county treasurer receiving such copies shall immediately transmit to the township clerk of each township the copies to be distributed by him to the officers entitled thereto.

SEC. 111. Act 195, laws of 1889, being an act to provide Acts, etc., for the assessment of property and the levy of taxes thereon and for the collection of taxes heretofore or hereafter levied, and all acts or parts of acts in anywise contravening any of the provisions of this act are hereby repealed, but such repeal shall in no manner affect any rights which may have accrued, or may hereafter accrue under such [acts] act or parts of acts: Provided, That all lands heretofore returned Proviso. delinquent that have not been offered for sale shall be offered for sale by the Auditor General under act [number] 195, of the laws of 1889, and all proceedings relative to the sale of such lands and the redemption thereof and the issuing of deeds therefor shall be conducted according to the provisions of said act 195, of 1889, by the Auditor General: And provided further, That any lands offered Further proviso. under the above proviso and not sold, or that shall be bid off for the State shall, after such offer or sale to the State, be subject to the other provisions of this act. Approved July 7, 1891.


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