No. 67. AN ACT to provide for the re-assessment of Taxes rejected by the Auditor General, and for other purpo ses. SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That whenever the Auditor General shall have rejected any state, county or township tax, for the reason that such tax was assessed to an amount exceeding the limitations of the law, it shall be lawful for the county treasurer of the county in which such tax shall have been rejected, and he is hereby authorized and required to make out and present a list of the lands with the taxes assessed, and the interest which may have accrued thereon, certified under his hand to the board of supervisors of such county, at their October session. Rejected taxes. Sec. 2. The board of supervisors are hereby authorized and em- Re-assem powered to cause so much of said taxes as shall remain unpaid, to be ment. re-assessed upon the same lands, and collected with, and in the same manner as the taxes for the year in which the same shall be re-assessed as aforesaid. Sec. 3. The amount of taxes so assessed as aforesaid, shall in no case exceed the limitation of the law, for the year in which the same was originally assessed; and if said taxes, by reason of any other illegality in the assessment or return, cannot be re-assessed on the same lands, the said board shall re-assess the same or such parts thereof, under the limitations aforesaid, as may be requisite to pay the debt of the township, caused by the rejection aforesaid, upon the taxable property of the proper township. Limitation, Co. treas'r. to return list of unp'd taxes, rejec Sec. 4. That if in any county in this state there is returned and remaining in the treasurer's office a list of unpaid taxes which have been rejected by the Auditor General since the year one thousand ted by Aud. eight hundred and forty-two, for the reason specified in section one, the county treasurer of said county in which any such tax shall have been rejected, shall present a list of so much thereof as shall remain unpaid with the tax assessed, together with seven per cent interest thereon, certified under his hand to the board of supervisors at their session in the month of October next, who shall cause so much thereof as shall not exceed the limitation of the statute, (for the year in Re-assesm't in newly townships. which the same was levied,) to be re-assessed upon the same land, and shall be collected with and in the same manner as the taxes for the year eighteen hundred and forty-five. If said tax cannot for any other illegality in the assessment or return be re-assessed upon the same lands, they shall re-assess the same or such part thereof, (not exceeding the limitation of the statute for the year in which they were levied) as may be requisite to pay the debt of the township caused by the rejection aforesaid upon the taxable property of the proper township. Sec. 5. That if any township or townships may in whole or in part, organized be organized out of a township, the taxes of which, or any part thereof, have been rejected as aforesaid, for the reason mentioned in the preceding sections, and before the re-assessment of the taxes as aforesaid, the county treasurer of the county in which such townships are situated, shall present lists of so much of the taxes assessed in each of the said townships as were rejected by the Auditor General as aforesaid, together with seven per cent interest thereon, to the board of supervisors, at their session in October next, who shall thereupon proceed to re-assess the same in each township, in the same manner as mentioned in the second section of this act, and with like restrictions. Township treasuaer. Sec. 12 of an act, &c., amended. Sec. 6. That each township treasurer of the township or townships which may be organized in whole or in part, from a township as aforesaid, is hereby authorized and required to pay, within one week after the return day mentioned in his warrant, to the treasurer of the township out of which they were so organized as aforesaid, so much of the rejected town, school and highway taxes, and taxes for the support of the poor as may be collected by him, and shall return the balance of the taxes rejected as aforesaid, to the treasurer of the county in which such township is so situated, and to the credit of such township. Sec. 7. Section twelve (12) of an act entitled "An act to provide for the assesment and collection of taxes' approved March 8,1843,shall be andthe same is hereby amended by striking out the comma after the word "State" in the first line of said section, and inserting between the words "shall" and "unless" in lines first and second, the words "be the assessor." Also in line third of the same section, between the words "which" and "shall," insert the word "resolution," and inclose in a parenthesis all after the word "resolution," wher mended. it first occurs in line third to the word "township," inclusive in line fourth. Also, amend section sixteen of said act by adding to the third sub-division of said section the following: Provided, That where two or more village or city lots shall be owned and occupied as one parcel and used for one purpose, it shall be lawful to value and sec 14 aassess the same as one parcel. Also, amend section fourteen of the act aforesaid, approved March eighth, eighteen hundred and fortythree, by inserting in the last clause after the word "value" the fol- Sec. 19 alowing of "personal property." Also amend section nineteen of mended. the aforesaid act, approved March eighth, eighteen hundred and forty-three, by striking out in line six after the word "and" to and including the word "thereof" at the end of the seventh line. Also, amend section forty-two of said act by striking out all after the word "bond" in the ninth line to and including the word "appointment” in the tenth line, and inserting the words "and deliver a receipt for the same to the supervisor by the tenth day of November ;" so that said section will read, "and in case the township treasurer shall refuse or neglect to file the bond with the county treasurer within the time prescribed by law as required by the twenty-sixth section of this act, 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 November, the supervisor shall deliver the tax roll und warrant as aforesaid to the sheriff of the county." Also, amend sec- Sec. 26 ation twenty-six of said act, by striking out after the word "township" in the first line to and including the word "township" in the third line and inserting the words on or before the 25th day of October,'and by inserting between the words "amount" and "and" in the third line, the words 'the amount of state and county tax apportioned to his township," so that the section will read as follows: "The supervisor of pervisor. each township on or before the twenty-fifth day of October, shall notify the township treasurer of the amount of state and county tax apportioned to his township, and such treasurer on or before the first day of November, shall give to the county treasurer a bond." Also amend section seven of said act by striking out the word "owner" in the third line, and inserting the words "person owing the same and." Sec. 8. Section one of an act to amend an act entitled "An act to provide for the assessment and collection of taxes," approved March mended. Duty of su Amendment Taxes. E. & K. R. R. co not to be taxed. Aud. Gen'l. to issue warrant. Sheriff, his duty. Sale of pro 8, 1844, and for other purposes, be and the same is hereby amended by striking out in said section all after the word "valuation" in line seventh to the end of the section. Sec. 9. The Auditor General is hereby authorized and directed to receive the taxes for the year 1844, as if the limitation repealed by section eighth of this act had not constituted a part of the act amended by section eight aforesaid. Sec. 10. That the shares of stock in the Erie and Kalamazoo Railroad Company, and all real and personal estate of said corporation,'in this state, be and the same is hereby exempt from taxation for state purposes, But in lieu thereof, there shall be assessed annually, between the 1st and fifteenth days of May, by the Auditor General of this state, upon the capital stock of said corporation, a tax of one half of one per cent., which sum shall be annually paid into the state treasury by said corporation, on or before the first day of December next, ensuing said assessment. Sec. 11. If said tax shall not be paid as aforesaid, the Auditor General of this state shall issue to the sheriff of Lenawee county a warrant containing a statement of the assessment aforesaid, and commanding such sheriff to collect from said corporation the tax aforesaid, and to account for, and pay over the same to the State Treasurer, on or before the first day of February then next; and the said warrant shall authorize said sheriff, in case said corporation shall refuse or neglect to pay said tax, to levy the same by distress and sale of any machinery, engines, locomotives, cars, and the articles used on the road of said corporation, known as the Erie and Kalamazoo Railroad, and any lumber, wood, or other materials purchased for use on said rod, or owned by said corporation within the county of Lenawee aforesaid. Sec. 12. Said Sheriff, upon receiving the warrant aforesaid, shall proceed as required in said warrant, and when a levy is made as aforesaid, shall give public notice of the time and place of sale, and the property to be sold, at least ten days previous to the sale, by advertisement, to be posted up in at least three public places, in the township where such sale shall be made, and the sale shall be by public auction. perty. Sec. 13. If the property levied upon shall be sold for more than the tax, the surplus shall be returned to said corporation, or to the person or persons entitled thereto, and the money received on said tax shall be forthwith paid over to the State Treasurer, and if said sheriff shall neglect or refuse to perform the duties enjoined by this act, he shall forfeit for the use of the state the amount of tax which he may be required to collect, as aforesaid, to be recovered by a civil action, in the name of the state, by the Attorney General of the state. Sec. 14. The Auditor General shall audit and allow to said sheriff Compensafor the services required by this act, such sum as he shall deem just. Sec. 15. Nothing contained in section ten of this act shall be construed to prohibit the several townships of this state, in which said corporation may have taxable property, from levying and collecting the assessment upon said property, for county, township and village purposes. Sec. 16. This act shall take effect and be in force from and after the first day of April next. Approved March 22, 1845. tion. No. 68. AN ACT to incorporate the St. Clair and Romeo Turnpike Company. sioner ap Sec. 1. Be it enacted by the Senate and House of Reprsentatives of the State of Michigan, That Timothy Morse, Jarvis Hurd, Alfred CommisAshley, Aldis L. Rich, Neil Gray, junior, Asahel Bailey and Tha- pointed." deus Hazleton, be, and they are hereby appointed commissioners under whom, or any two of whom, subscriptions may be received to the capital stock of the St. Clair and Romeo Turnpike Company, hereby incorporated, and they shall cause books to be opened in Mt. Clemons and Lenox for two successive days at least. at such times as a majority of them shall direct, for the purpose of receiving subscriptions to the capital stock of said company, first giving fifteen days notice of the time and place of receiving said subscriptions, by posting up notices thereof, at such places as a majority of them shall direct, or publishing the same in such papers as will give general notoriety of such books being opened, and the subscribers thereto, their succes |