Page images
PDF
EPUB
[blocks in formation]

OF PERSONS LIABLE TO WORK ON HIGHWAYS, AND
MAKING ASSESSMENTS THEREFOR.

SECTION

1013. Persons liable to be Assessed.

1014. When Tax to be Assessed.

1015. List to be furnished by Overseers.
1016. Statement and description of Property.
1017. Assessment how made.
1018. Clerk to make duplicates.

SECTION

1019. Names of persons omitted.

1020. Credit to persons working Private Roads. 1021. Certain Assessments to be made separate. 1022. When Assessment may be deducted from Rent.

N. Y. Rev. Stat.,
Art. 2, Title 1.
Chap. 16, Part 1.

Persons liable to
be Assessed.

When Tax to be
Assessed.

Chapter Twenty-Three of Revised Statutes of 1846.

(1013.) SECTION 1. Every person owning or occupying land in the township in which he resides, and every male inhabitant above the age of twenty-one, and under fifty years, except as hereinafter provided, residing in the township where the assessment is made, shall be assessed to work on the highways in such to vnship; and the lands of non-residents, situated in such township, shall be assessed for highway labor as hereinafter directed.

(1014.) SEC. 2. The Commissioners of Highways of the several townships shall meet at the office of the Supervisor, on the second Monday of May in each year, for the purpose of assessing a highway tax, and they shall have free access to 1844, p. 69, Sec. the assessment roll until they shall have completed their assessment. (a)

2.

List to be furnish

ed by Overseers.

(1015.) SEC. 3. Each of the Overseers of Highways shall, within sixteen days after his election, or appointment, deliver

(a) An Act to Amend Chapter Twenty-Three of the Revised Statutes of 1846, relative to Highway Taxes. Approved April 2, 1850. Laws of 1850, p. 296.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That section Two, of Chapter Twenty-Three of the Revised Statutes of eighteen hundred and forty-six, shall not apply to the counties of Chippewa, Marquette, Houghton, Schoolcraft and Ontonagon.

SEC. 2. That the Commissioners of Highways of each of the counties above named, shall meet at the office of the Supervisor on the third Monday of July in each year, for the purpose of Assessing a Highway Tax, and shall have free access to the Assessment Roll until they shall have completed their Assessment.

to the Township Clerk a list subscribed by him, of the names of all the inhabitants in his road district who are liable to work on the highways.

description of

(1016.) SEC. 4. The Commissioners of Highways in each Statement and township shall make out from the assessment roll, a separate Property. list and statement of the valuation of all the taxable personal property, and a description of all lots or parcels of land within each road district in such township, inserting in a separate part of such list descriptions of lands owned by non-residents of the township, with the value of each lot or parcel set down opposite to such description, as the same shall appear on the assessment roll; and if such lot or tract was not separately described in such roll, then in proportion to the valuation which shall have been affixed to the whole tract of which such lot or parcel forms a part.

made.

(1017.) SEC. 5. In making the estimate and assessment of Assessment, how highway labor, the Commissioners shall proceed as follows:

1. Every male inhabitant in each road district, being above the age of twenty-one, and under the age of fifty, except paupers, persons of color not possessing taxable property, idiots and lunatics, shall be assessed one day;

2. The residue of the highway labor to be assessed, not exceeding one day's work upon one hundred dollars of the 1840, p. 81, Sec.3. valuation, shall be apportioned upon the estate, real and personal, of every inhabitant in each of the road districts in such township, and upon each tract or parcel of land in the respective road districts, of which the owners are nonresidents, as the same shall appear by the assessment roll;

3. The Commissioners shall affix to the name of each person named in the lists furnished by the Overseers, and not assessed upon the assessment roll, and also to each valuation of property within the several road districts, the number of days. which such person or property shall be assessed for highway labor, adding one day to the assessment of each person liable to a poll tax, and assessed upon the township assessment roll;

duplicates.

(1018.) SEC. 6. The clerk of the Board of Commissioners Clerk to make shall, under their direction, make duplicates of the several lists, which shall be subscribed by the Commissioners, one of which lists for each road district shall be filed by such clerk in his office, and the other shall be forthwith delivered to the Overseer of Highways of the district in which the highway labor therein specified is assessed.

[blocks in formation]

When Assess

ment may be de

Rent.

(1019.) SEC. 7. The names of persons left out of any such list, and who ought to have been included therein, and of new inhabitants who have not in the same year been assessed in some other place for highway labor, shall be, from time to time, added to the several lists, and rated by the Overseers in proportion to their taxable real and personal property, as others are rated on such lists by the Commissioners, to work on the highways, subject to an appeal to the Commissioners.

(1020.) SEC. 8. It shall be the duty of the Commissioners of Highways of each township to credit such persons as live on private roads and work the same, so much upon their assessment on account of such work, as such Commissioners may deem necessary to improve and keep such private roads in repair; or they may annex any such private road to some highway district.

(1021.) SEC. 9. Whenever the occupant of any land not owned by him, shall be assesed therefor by the Commissioners, they shall distinguish in their assessment list the amount charged upon such land from the personal tax, if any, of such occupant; but when any such land shall be assessed in the name of the occupant, the owner thereof shall not be assessed, during the same year, to work on the highways on account of

such land.

(1022.) SEC. 10. Whenever any tenant of any land for a less ducted from term than twenty-five years, shall be assessed to work on the highways on account of such land, pursuant to the last section, and shall actually perform such work, or commute therefor, he shall be entitled to a deduction from the rent due, or to become due from him for such land, equal to the full amount of such assessment, or he may recover the same of his landlord in an action for money paid for his benefit, estimating the same at so much as is, or shall be prescribed by law for commutation per day for highway labor, unless otherwise provided by agreement between such tenant and his landlord.

CHAPTER XXI.

OF THE DUTIES OF OVERSEERS IN REGARD TO THE
PERFORMANCE OF LABOR ON HIGHWAYS; AND

OF THE PERFORMANCE OF SUCH LABOR,
THE COMMUTATION THEREFOR, AND

APPLICATION OF MONEYS BY

THE COMMISSIONERS.

OR

[blocks in formation]

Assessed.

(1023.) SECTION 1. It shall be the duty of the Overseers of Notice to persons Highways to give at least twenty-four hours' notice to all persons assessed to work on the highways in their respective districts, and residing in their townships, of the time and place when and where they are to appear for that purpose, and with what implements.

non-resident to

(1024.) SEC. 2. It shall be the duty of the several Overseers When Agent of of Highways to notify the agent of every non-resident owner be notified. of lands within their respective districts, if they shall know that any such agent resides within the township, of the number of days assessed upon the lands of such non-resident, and of the time when, and place where the labor is to be per

Commutation for work, etc.

When Commutation to be paid.

Overseer may require cart, etc.,

formed; which notice shall be given at least five days previous to the time appointed.

(1025.) SEC. 3. Every person liable to work on the highways, shall work the whole number of days for which he shall have been assessed; but every such person, other than an Overseer, whether resident or non-resident, may elect to commute for the same or any part thereof, at the rate of one dollar for each day, in which case such commutation money shall be paid to the Overseer of Highway of the district in which the labor is required to be performed, and shall be applied and expended by such Overseer in the purchase of implements, or construction and repair of the roads and bridges in the same district, except when said taxes are otherwise appropriated, or disposed of by law. (a)

(1026.) SEC. 4. Every person intending to commute as afore said, shall within twenty-four hours after he shall be notified to appear and work on the highways, pay the commutation money for the work required of him, and the commutation shall not be considered as complete until such money be paid.

(1027.) SEC. 5. Every Overseer of Highways shall have to be furnished. power to require a cart, wagon, plough or scraper, with a yoke of oxen or span of horses, and a man to manage them, to be furnished by any person having the same within his district, who shall have been assessed and shall be liable for three days or more; and the person furnishing a man and team, with a cart, wagon, plough or scraper, upon such requisition, shall be entitled to a credit of three days for each day's service therewith.

Work by substitute.

Forfeiture for idleness, etc.

Liability for refusal to work, etc.

(1028.) SEC. 6. Every person assessed to work on the highways, and warned to work thereon, may appear and work in person, or by a substitute; and the person so appearing shall actually work eight hours in each day.

(1029.) SEC. 7. If any person assessed, or his substitute shall, after appearing, remain idle, or not work faithfully, or hinder others from working, such offender shall, for each offence, pay the sum of one dollar.

(1030.) SEC. 8. Every person so assessed and duly notified, who shall not commute, and who shall refuse or neglect without good cause to appear as above provided, shall, for every

(a) As Amended by "An Act to Amend Sections Three and Sixteen of Chapter Twenty-Four, Title Six, of the Revised Statutes of 1846, so as to increase the rate of Commutation for Labor assessed on the Highways." Approved Feb. 3, 1857. Laws of 1857, p. 45.

« PreviousContinue »