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No. 66.
AN Act for the relief of Horace Steevens.

Whereas, Frederick H. Steevens did on the 12th day of Septem Preamble.

ber, 1837, purchase of the state of Michigan at pnblic auction, the south east part of fractional section number sixteen, in township number two, north of range thirteen east, being primary school lands, for the sum of three thousa nd two hundred and seven dollars and thirty cents, estimated to contain one hundred and six acres and 91-100 of an acre of land.

And whereas, He, the said Stee rens paid down at the time of receiving his certificate, the sum of three hundred and twenty dollars and seventy-three cents of the said purchase money, leaving a balance to be paid by instalments, the sum of two thousand eight bundred and eighty-six dollars and fifty-seven cents.

And whereas, On the first day of December, 1838, said Steevens paid, and there was endorsed on said certificate, the further sum of two hundred and fifty dollars and eighty cents, for interest due on said unpaid instalment, since which time there has been no payment made, and said land has thereby become forfeited to the state.

And whereas, On the fifth day of Augnst, 1839, said certificate was duly assigned to Horace Steevens, who has made valuable improvements on said land.

And Whereas, It has been ascertained by actual survey that said fractional lot contains one hundred and ninety-six acres instead of one hundred and six acres and 91-100ths of an acre, as mentioned in said certificate of purchase.

Sec. 1. Therefore, Be it enacted by the Senate and House of RepHorace Bie-resentatives of the State of Michigan, That the commissioner of the

land office of the state of Michigan, be authorized and required on the application of said Horace Steevens to sell him, the said Steereds one hundred acres of said land for the minimum price of primary school lands, and to deduct from the price the said sum of three husdred and twenty dollars and seventy-three cents, so as aforesaid, paid towards the same: Provided, That said lands be surveyed under the direction of the commissioner of the land office at the expense of the said Steevens.

Approved March 22, 1845.

No. 67.
An Act to provide for the re-assessment of Taxes re-

jected by the Auditor General, and for other purpo

ses.

taxes.

Re-assen

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That whenever the Auditor General

Rejected 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.

Sec. 2. The board of supervisors are hereby authorized and empowered 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

Limitation, case exceed the limitation of the law, for the year in which the same was originally assessed ; and is 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.

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 list of unpd been rejected by the Auditor General since the year one thousand ved by And. 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 superyisors 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

Co. treas'r.

Re-assesm't

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 townships.

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.

Sec. 6. That each township treasurer of the township or townships Township

which may be organized in whole or in part, from a township as aforesaid, is hereby authorized and required 10 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

treasuaer.

Sec. 12 of an act, &c., amended.

mended.

Sec. 19 a

it first occurs in line third to the word “stownship,” 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 lawsul 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. lowing : 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 band” 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 “appointrnent" in the tenth line, and inserting the words "and deliver a receipt for the same to the supervisor hy 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 and warrant as aforesaid to the sheriff of the county.” Also, amend sec- Sec. 28 ation twenty-six of said act, by striking out after the word “township” i 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 town

Duty of suship,” 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 ap

portioned 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.”

Amendment 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.

Taxes.

E. & K. R. R.co not to be taxed.

Aud. Gen'l. to issuo warrant.

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 amend-
ed by section eight aforesaid.

Sec. 10. That the shares of stock in the Erie and Kalamazoo Rail. road 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, beiween ihe 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 Rail. road, and any lumber, wood, or other materials purchased for use on said ro d, or owned by said corporation within the county of Lena

wee aforesaid.
Sheriff, his Sec. 12. Said Sheriff, upon receiving the warrant aforesaid, shall
duty,

proceed as required in said warrant, and when a levy is made as afore-
said, 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 adver-
tisement, 10 be posted up in at least three public places, in the town.

ship where such sale shall be made, and the sale shall be by public Sale of pro

auction. perty.

Sec. 13. If the property levied upon shall be sold for more than

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