Public Laws, 1882

áN ACT apppropriating uioney tor the purpose of constructing work shops at the State Houae of Correotion and Kefoinmtory at lunia. Skction 1. The People of tlie State of Micbigau enact, That luere ís hereby approprlated out of Mie SI ie treasury, to the Stale House of Correctlou and Kfcformatory at Ion ia, the suiu of ten thousaud dollars, orso much theroí' as may be necessary, for the followlng purposes, uamely : t'or constructing one wort snop üfty feet by one huudred and thlrly-fivefeet, ivo storles higli, wlth a basement, to be used as a pall and tub manufactory ; and oue shop rifty feet by oae área aun tmrty-nve teet, two storiea hlgh, wUh a basement, to be used íq part lor shop room and in pari for storage by tlie different manufactories at said State House of Correction. Sür 2. ïtiat the money bereby apropriated may be drawn from the State treasury upou tue warrant ofihe Auditor General, ia such sums and at suoh times as shall be made loappear to inm necessary; the sum named in liis act sUuü bc expended ouly for the purposts specifled herelu, and its receipt and dlsbuneiuuul stiall be accounted for by dupiicate voucbers and mouthly accounts current, as provided for byact nuinber oae hundred and forty eight oí lile laws of uigh teen liundred and sevunty-tnree. 8jko. 3. Tnatthe Auditor Generalis hereby autin)rizcd to incorpórate the sum of ten thousanit dollars In thestate taxfor theyear one thonsand elsi.it hundred and eighty-two, and when coilected pláceme sanie to the oredit of ihe general fuud. Ordvred lo lake iminediate efl'ect. Approved Alare b 3, 1882. [Nu. 2.] ooacFLjmoN of buil-dings at the miohioan SCHOOL FOR THE BLIND. AN ACT raaking an appropriation lor the oomplelion of buildings already erected, and fur otker iinprovenients, at the Michigan School for the blind. Section 1. Tlie Peopleoftbé State of Michigan enact, l'hat the Hum of eleven thousand ïhree liuudred UoUar be aud Mtenamnis hereby appropriateii out of the seueral fttnd in the State treasury for the year eighteen hundred aud eighty-two, for The foilowiog uamed purposes, for the Michigan school for the blind, to wit: Kour thousud hive bundred dollars ior the completioc of buildings aireaay erecita, eigut hundred dollars lor the construclion of a reservoir, three thousand seveu bundreii dollars fjr grading streets, aud grouniis, drainage, gravelinu driveways. planting trees.etc , iwo thousaud flve huudred doll ir tor library and apparatus: Provlded, That ir any oue of tbe amounls speclfled shall not all be required for tüe purp.ose for wbich n Is aeked, any suoh balance remainiug unexpended may be used for eiiber of the othrpu poses mentioneJ in ibis act, underthe direotiou of tne board ofcoutrol. 8ko. 2. rhe Auditor General shall Incorpora e in and add to ihe State tax for tbc jeareighteen hunUred and eighty-two the amount appropriaied by sectiou oue of tuis act, wliicb amount, wheu collected, sbtll be placed to the credit of the general fuud to relmhurse said fund for tue amount hereby appropriated. Ordered to take immediate effect Approved Maren 9, lltóü. TNo. 3.] 10 IN0OBPOBAÏ1É BOABD OF STATU FISH OOMMI3SIONKBS. AN ACT to incorpórate the Board of State FisJi Coinaussioners. Skction l. The People of the State ol Michigan enaot, That the Board of State Fisu CommUsiouers, appointed and organized under and hy virtueof au act entitled, 'A.n act to establlsh a board of ommisslouers to iucrease the product of the fisheriessind to malse an appropriatlon therefore,"approved April nlneteeuth, eighteen hundreil and seventy-three, and the acts amendatory tnereof, or of any act of the L,egi Uuure o this state which may hereafter be passed shan con8titute a body corporate, wlth thé namoa-ud title of the "State Board of Fish Commissioners," with the right, as such of suingaud being sued, of m:iking and using a common seal, and altering tae samu at pleasure, and of taking conveyances at;d leases of lands and tenemenis, and holding the same lnthesaid corporate name.for the uses of said board in oarryine out the objects of taeir organization and appointment: Provided, That aü leases and couveyances of lacds inteuded for such uses shall be made in "State Board of Fish Oommissioners;" Oidered to lake imiriediate effect Approved Maren 9, 1882. [No. 4.] RELIEF OF ETJtE SUFFEBEB8. AN ACT making an appropriation for the relief of sufferers by the great fire of eighteen liundred and eighty-ona, in several coanties of this State. Skction 1. The Feople of the State of Michigan eDrfCt, That there shall be and hereby Is appropriated out of the State treasury the subq of two huodred and flfty thousaad dollars, or somuch thereof as may be necessary lo be expended for furnisbing aid to the sufferersby the treatflre of eighteen hundred and eiKhty-one. in Sanilac, Tuscola, Huron, and otner counties affected thereby. Sec. 2. There shall beaaii is bereöy appropriated out of the State treasury the sum of nfteen thousand dollars, or so much thereof as may be ufcessary, to be expended in assisting to rebuild or pay for the rebuilding school-houses ia the several school districts in this state in which house s were destroyed by the great flres of eiahteen hundred and eighty-one. The commissloners hereinafter mentioned shall pay to tbe assessor of each of said districts so rebuilding a school-house therein the sum apportioned their respective districts, which suuj said assessors shtll place to the credit of the bui ing fund oftheir respective district ■: Provided, That no moneys appropriated by this section shal i be paid 10 any scuool district until a sohool-house shall have been erected and completed therelu of an appraised value equal to the sum apportioned to such district. öbc. 3. The several appropriations made by tliisaet shall be expended ordisbursed as the case may requlre by the relief commlssion heretoforeappointed by the Governor of this state, consistlngof Henry P. Baidwin ohairman, A. H. üey, D. C. Wuitwood George C. Codd, F. W? Bwift, C. T. Uorham, and Omar D. Conger, who are hereby constituted acommission for that purpose. Sec. 4. The commission herein provlded for inay from time to time make requisltions upon tlie üovernor of this State for such sums of money out of the appropriations hereia made au ihey may deern necessary for the several purposes herein provided for. submüting with such requisltions all informution in regard to the necessity of using said appropriatioas wnich tbe commissien shall fiom time to time obtajn tlirough lts agencies, and shall, oc or before the flrst day January, eightem hundred and ightythree, make to the Governor a detalled report of lts expendí tures. 8K.0. 5. The Governor, upon examination of therequisitions, and iuformation presented to him, under the provisión of section fourof this act, may from time to time by hls certiflcate iu writluü, require the Audi tor General to draw nis warrant on tbeState treasury for such sums of the money hereby appropriated ashe may deem necessary from the Information submltted to hlm. And tbe Auditor General is hereby autnorized and requireaupon prchemauou of tbeGoveroor's certifícate to draw his warrant as therein requireü, payable to the ohairman of said commission. Sbc 6. Xhere Bhall be assessed upon the taxaole property of this state In the year eigbteen oundred and eighty-lwo the sum of one huncired and 1 wenty-nve thousand dollars, aud in the year eighteen buudred aud elghty-three the funberi-um of one huudred and lörty ttiousaud dollars to be assessed and levled la like marnier as other .tate taies are b Jaw assessed, levied, aud pald, whlch tax when oollected shall be credlted to the general fund lo i eimburse to the same the sum to be drawn therefrom as provided in thls act. Ordered to tak e immedlate effect. Approved Maren 11, 1882. [No. 6.] TO PBOVIDE Er)E FCBMATION OF STKEET EAILWAY OOMPANIES, An Aot to repeal section two thousand five hondred and twenty-seven of the compilad lawa of eighteen hundred and seventy-one, being section twenty-six of an act approved Maren five, eighteen hundred and sixtyseven, entitled "An act to provide for the formation of street railway companies." Section 1. The Peop! 3 of the State of Michigan enact. That nection two thousand five hundred and twunty-seven of the coiupiled laws of eighteen hnndred and seventy-one, bein section twentybU of an act approved Maren five, eighteen huudred and sixty-seven, entitled "An act to provide lor the formation of rtreet railway companies," be and the eame ia hereby repealed. This act ia ordered U) take immediate effect. Approved March 13, 18U2. [No. ti.J ÏOB CONBTEUOTION OF TBAIN iAILWAYS. An Aot to repeal section two thusand fonr hundred and eighty-two of the compiled laws of eighteen hundred and seventy-one, being Rection twenty-two of an act approved February thirteen, eighteen hundred and fifty-five, entitled "An act to provide for the construction of train railwayg." Sec. 1. The People of the State of Michigan enact, That section two thmwand four hundred and eighty-two of the compiled laws of eighteen huudred and seventy-one, being ser.tion twenty-two of an act approved February thirteen, eighteen bundred and lll'ty-five, entitled "An act to provide lor the construction of train railways," be and the same in hereby repealed This act ia ordered to taKe inmediato effect Approved March 13, 1882. [Ho. 7.) ■JIbaije of state tax lands. AmAüt to aiuend seotions two and three of an aot entitled "Au act to provide for the sale of State tax lands," approved June Beven, eighteen hundred and eighty-one, being aot number two hundred and twenty-nine of the public acts of eighteen hundred and eighty-one, and to add four new sections to said aot to -stand as seotions four, five, six, and seven. bEc. 1. The People orthe State? of Michigan en: act That sections two and three ofan act entitled 'An act to provide for the sale of State tax lauds," approved June Beven, eighteen hundred and eighty-one, being act number two hundred and twenty-nineof public acta of eighteen hundred and eighty-one, be and the same are hereby amended so as to rcad as follows : th'Ju c.'Y p.er8?n 1?ay l'rchaee any parcel oí Inv Hn fttatlv.tax lands uow held y the State at anj time after the eleventh day of Marcb, eighteen Ochf,! ?lWy-two, and before the iírst day „f a Tirfif i? 'c samc yc"r' on application at the LiL%r UJral 8 üfflce aud n Payment to the CtenlZiï" ? ,the certiflcate of tke Auditor tovEFL Í e. tot,al amouiit of the original taxes bS,m i 8UCh la ior a11 the 'car8 for wbicl1 ""e selenni waf "! to the State, with interent at thP,l„? c?nt.froul the date of the several returns fr'MI! "tfcont other charge: Provided, That the stilp f ?16 6 a" not apply t0 any claim f land 1% tax.es 'ipuu any auch land or to the lauds retnraed eUagneat for taxes of the year hmfrtr'J' 5 the flret day of Oofcbet, elghteen theriftl a.nd elgtoy-twa, and tol four raonthe sïfd f, 'm n2 P?rao" "W purchase auy parcel of said uneo d Stote taz lana then held by the State fr QÏSiilï0? tUerelbr at the oflice i the AuditotilS'i f upon paymout as aforesaid olthe total amount of such onginal taxes thereou for all d?edy38 1101tf"lclu.íl,iní; ?id ycareighteeu huïOn thn ïl t f ty; ltllout '"terest other charge. dïhH fh4 diiylnv.uS; elghteea hundred aud ugutj-three, and fur Jour mouths thercafter, any persoa may purchase such land on such applica amonat Uat above mentioued. On the flrst day ot fi ur ,ng?.te hUndn!d aud ghty-three,and for ?a d of „P h ?fCh.f'Pplic'lt'ou on pWent a8 afore? . "ue-nalt 1 such amount Ou thu first duv PWcl i the naiuder of B!iid lais at amoPuut tL ? airK?Hld of on-'5urth of bucU Stírt, ít Ve r?tTofeUttütlleOrÍgÍaal Md anil Alter o,,.eraÍ ?Líen P,er cent per annum. BíUe OI toe iaaiis Uil rile nraminl t„ „au" .!" , .i-,, i .,,, ,„ i .. ; - w ■ -.-Miit ij tut ivuuiLtii Vit' il"K ïïfisaysfi him that the publicaBpËFfï lanía are íi.ñn ,.' '"""ner. unui all such üiveii ni . , p ul; and ertiücateü shall be uaid [ ini„P,t jP k tate laude and remaiiiing [No. 8.] OOLPMJSATION OF MEMBEBS OF BOABD OF OONTBOL OF gTATE MFOBM SCHOOL. An Act ïo amend ssetion six of chapter two hundred and sixty-eight of the coniniled lawsof eighteen hundred and seventy-one being oompiler's geotion eight thousand one hundred and thirty-one, relative to the expenses and compensaron of the members of the Board of Control of the State Beform School.enar?TTZ ' T-he P?pl? of the Stateof Michigan dreí iírf comP'Ied &W8 f eighteeu hun. eiht thnJ ""y-one. being compillr'8 secüou eight thoueand oue handred an thirty-one ralaUve S thlBoardn8ef8r n co,mpen8ation 'Smíeí bp anri th C?nl.tr01 Ul the btate "f0 Sch'ol. follows : Bai"e '8 herebJr amended o as to read as' and' dilivPr'M-,.Sain St?te Board wU1 make out brtbrethJfit e Board of State Auditore, on or after fl ■ 1"y ot November, in each yeár hereaïd Í?rf"tClal 8tatfent of a11 moneyireceived fnstihftfni 'pk68 made by them in behalf of sail "tl m" re. enbera of aid Board of Control bv ti i Jh Íe ?xlei8e8 neccssarily Incurred aud th?J fl fi6 dl8chaie ol' tbeir official dutieB. actnaMv h 8 per day fortteir official services shail hï , ífnHCKe88í;rilir Perfoed by them, which MïiKSSïï' üf statc AuditrB aud ïppVoCchi? immediate IKTo. 9.] AS8E8SMENT OF PBOPEBTY AND COLLKOTION OP TAXE8 An Aot to provide for the assessment of property and the levy and collection of taxea thereon Saono 1. Tb People of the State of MkAigan euact, Tuut all property wlthln tbejurisdictionof tais stkte, nut exyressly exempted. shali bo subject to taxation. O 8c. 8. For the purpooe of Uucation, nêl property hall ïnclude all landn wltliln the state, and 11 Buildings and flxtures thereon and appui tenanees thereto, except in cases othorwls axpresalyprovidedby law; personal property shall include all Koods and chattek . vitnin the state, all ■hips, boats aod vessels belonging to inhabitauta of this Bt&te, whetner at home or abroad and their appurtenance; all goods, chattels and effects belonging to inhabltants of thli state sitúate without this state, except ' that property actually and permanently inrested In business In another state shall not be included ; all indebtedness due to lnhabitant of this state above the amounts respectively owed by them, whether such indebtedness is due from individuáis or from corporntions, public or priTate, and whether such debtors reside within or without the state ; all shares in corporations orgauized under the laws of this state, when the property of such Corporation is not exempt or is not taxable to itself ; all shares in banks organized in this state under any law of the United States but in estimating the value of such shares, deduction shall be made of the value of all rnpj . tate taxed to the bank; all aliares In forelgn corporations (except national hanks) owned ' by inhahitants of this state; all moneys; all annuities and royalties; all interests owned by individuals In lands, the fee of which is in this state or the United States, except as hereinafter provided Property exempt f rom taxation by the laws of the United States shall not be iucluded Shares in corporations, the property of which is taxable to itself , shall not de assessed to the shareholder Sec. 3. The following property shall be exemut trom taxatiOD. 1. All public property belouging to the United btates, to tms state, or to any county , city.vülajfe township, or school district within this state. save lands purchased at tai sales and still held by the ■tate. 2. The personal property of all library, benevolent, charitable and scientific institutions incorporated under the laws of this state, and such real estáte as shall be oecupied by them for the purposes for which they were incoiporated 3. All houses of public worship with the land on which they stand, the furniture therein, and all rights in the pews; and also any parsonage owned by any religious society of this state and occupied as such. 4. All lands used exclusively as burlal grounds and the rights of burial therein and the tombs and monuiiients therein, while in use for that purpose; Provided, That the stock of any corporation owningsuch srround shall not be exempt: Provided further, That tombs orvaults built within any buryiag groundg and kept for rent, in whole or ín part, shall be assessed as personal property. 5. Library or school books of the value of $150, the personal wearing apparel of every individual and all family pictures. 6. Furniture and utensflg In usa in any dwellinr house, of the value of g'joO; musioal Instrumente nt exceeding in value J1S0, and other personal property owned and used by any householdar in connection with hui Iuum or btudnuw of the Talue of $200. 7. The personal and real property of persom who, in the opinión of the supervisor, are bv reaon of poverty, unable to oontribut toward public charges. SK3. 4. AU corporal property, exctpt where some other provisión is made by law, shall be asaessed to the Corporation ai to a natural person in the name of the Corporation. The place where its prin ïipal office in thi state is situated ■hall be deemed its reaidence. The property of corporations paying speciflc taxea haU be exempt as to the propartr coverwd by suoh taaation exeept when othtrwUe provided (f nT' .Ailotnw property of uch oorporation shall be taxed under this aot. In oampntinK the taxable property of insurano oompanies orranized undor the laws of tnis itate, the value of the real property on which a oompany pays taxei ghall be deducted f rom its n.t au.U aW. lia bihtiee, as detrmined and thown by the laat report 9f the commissioner of taiurance. and the remaiEder suaU be the amount of pareonlj property for which ■ the company ahalï b atSkc. 5. For the purpoaes of aueaslng property and coUecting taxes a copartnership shall ba nsMed as anWiraiual, andwheneyer the uamj of the owner or occupant of property s reoulréd to be entered upon the essessment roll, if suoh property is ornued or occupied by a cocartnerghip, the flrm name shall be uscd. A copartner Bkip shall lc deemed to reside in the townshu. where its business h principally earried on Each partner sliall be liablc for the whole tai Sec. C. Seal propei-ty shall ie a asaessed in 'the placa ijvv here situatod, and to the owner, if fcnown ; if not, then to the oecupant if any , and i' there be no pcyupant, then as unknown. An executor, adiuinistrator, guardián, or trustee haTing control of real property, may be treated as its owner. Sko. 7. The real property whieh belonged to a peron deceased net being ín the control of au eiecutor or administrator may be asaessed to his heirs or devisees jointly without naming them until they shall have giren notioe of tfieir respective ñames to the supervisor, and of the división of the estáte. Sec. 8. All licensed homestead lands, the fee of whieh is in the state, when the licensee is enlüled tomakehis final proofto obtain a patent siiall be assessed, returued and sold as other real iiroperty. Sec. 9. The interest In land of any person holding a part-paid cortifleate for the purchase of any state lands shall be assessed separate f rom other property. The assessment shall desoribe the land, aud state tlierein that the title is in the state. The taxes, if not paid to the township treasurer, shall be returned and collected as herí inafter provided. Sec. 10. AU personal property, except as hereinafter provided, shall be assessed to the owner in the township of whieh he is an iuhahitant on me eecunu monaay oí Apru or tüe year for which the assessment is made. Sec. 11. The excepted cases referred to Ib the preceding section are as follows, viz. : 1. All goods and chattels sitúate iu sometownship other than where the owner resides shalí be assessed in the towu where sitúate, and not elsewhere if the owner, or person havinp control thereof, hiree or occupies a store mili place for sale of property, shop, office, mine' farm, storage, inanufaetory or warehouse there' ln, for manufacture or use in connection with such goods and chattels. # 2. AU animáis kcpt tln-oughout the year in eome town other than where the owner resides shall be assessed to sueh owner, or the perooD in possession, in the town where kept 3. All shares in banks shall be assessed to their owners in the town whese the bank is located ; proyided, that shares owned by a person residing withiu the county where the bank is looated shall be assessed in the town where he resides. 4. Personal property of non-residents of the state shall be assessed to the owner or to the person having control thereof in the tdwn where the same may be, excent that where such property is in transit to some place within this state it shall be assessed in such place. 5. The personal nropertv of mlnnr Euardiansbip shall be assessed to the guardián in the town where he resides, and the personal property of every other person under guardia ship shall be assessed to the guardián in the town where the ward resides. k"vu 6. The personal property belonging to the estates of deeeased persons, in the hauds of eieeutors or administrators, shall he assessed to them in the town where the deceased last dwelt until they shall give notice that the estáte has been distnbuted to theparties interested. lf sueh deceased was a non resident of the state sueh property shall be assessed in the town where situated to sueh executors, administrators, or to the person m possession. 7. Personal property under the control of a trustee or agent, whether a Corporation or natural person, may be aisessed to sueh trustee er agent in the town where he resides Penoiñl property morteajred or pledged shall be deemed the property of the person in possession thereof and may be assessed to him. ' OF TH ASSESSMENT ROLL. Sec. 12. Itsballbetheduty of each supervi-ior as soon as possible after enic Aug on the dulies of hls office, to ascertaln tlie taxable property of his township, and the persons to whom it shoujd be assessed, and their residenees. Tor this purnose he may require every person of full age anri sound mmd, and the proper officer of everv oor poration, to make in writing a full and dëtailud Btatement, igned by the person making it of ali the taxable property of 6uch peigon or Corporation, whether owned bj hira or , or l 'or the use of another and it shall be the duty of every such person ai d' Corporation to furnish such statement when so r. -■- quested. The auditor general is required to prepare and distribute to tiie county treasurers blanks for Buch statements. These blanks shal'ï be furnished by the county treasurer tothe snp-rTisors. and each supervisor is authorized to ' M to such blank any questions he may deern neeesBary. These statements shall show whether such property Is owned by the person makiug the statement, or held tor the use of another, and if the latter, in what capaoity it is held. Tuey hall show the indebtedness of any person so far as he wishes a deduction froni his credits on immint nt 8ucliindebtedness.fr The cashier of every !,ank Bliall. on the second. Momiay of April ie earh .w,ar flie in the office of the couotyclerk of the . V mtv where the bank is locate.J, a statement of a] real estáte hela the bank and its value, & list of the ñames of the stonkholdej s, the amounta of stock beid by each, and their respective residences The statement aforesaid shali show the facts as thev exist on the soeond Monday of April of tne vear when made tmim-diatoly sfter theflling of uch statement, tliecuuntr cla-k shall notify tha aupervisor of each township of the name of each person (if any) resfdlnR: in his township holdiuc sharesof stock in any such bank,a'i1 or the amount thereol, as shown by such statement All proportv shall be assessed as of the second Monoay of April. Sbo. 13. Every person requh-ed by this act to make or deliver such statement shall set forth an account of the property held or owned by him as f ollows : Real Broptrty. An accurate description of each parcel of land wlth the number of acres, and the numffer of eres improved and the number and kind of buildings thereon. Personal Property- Credit. 1. AU annuities and royaltles. 8. AU bonds, notes, niortgagea, accounts, de mands, claims, and othor indebtedness owine to BUehperson, whether such indebtedness is due rroin individúala or froni corporations, public or private, and whether such debtora reside witbi or without this state, including all deposits in óanks or with other corporations or individúala i. All uoua Bde indebtedness owing by such person, Kiyiug an lemized statement ii; detai! and to wliom owing, and the residence of such creditors, and the amount due each, provided he aesu-es to have the same deducted from nis ersdPKRSONAI, PBOPEETY- CHATTELS. 1. AU shares in banks organized in this state under any law of this atate or of the United Mates, and their value af ter deductiug the valuu of the real estáte taxed to the bank. 2. AU shares ia foreign corporations (excopt national banks) and theiT-vali.B .-pv Á A: 8h,ures m other corporations orgánized under the laws of this state, when the property cí Buen corporatiou is not exempt, or is not taxaule to ítself and their valué. 4.' Allmoneyg. 5. The valué of aU gola sna silver plato watches, diamondsandjewelry. 0. The valué of all housekoid furniture and musical Instruments ovr and above exemptions 7. AU patent rights and their valué. 8. The number and Idnds of domestio animáis and their vahío. J! wgons, carriages nd slelgh, and their 10. All mechanical and agricultura! implements and tools, and their valué. 11. AJÍ machinery not afOxed to real propertv and ita valué. 18. All ships, boat and vessels, whether at home or abroad, and their valué. 13. All merchandise and stock in trade, and lts valué. A valué AU 1OgS' Iumber' post3 and ües and thelr 15. All other goods. chattels and personal property not heretofore specifically mentioned, and their valué, except property speciíicalíy exempt from taxation. 16. All goods and chattels wliich are exempt from taxation. Skc. 14. Inany case when any person shall neglect or refuse to make out and deliver a statement of his property to the supervisor, as reqU,'reí Jll this act or U the supervisor shall be' satislied that any statement so made is incorrect said supervisor is hereby authorizad to examiné on oath the person so neglecting or reíusing, and any other person or persona whom be may have sood reason to believe and doas believe has uoovrledge of the amount or valué of any property owned or held by such person so neelectins or ref using; and such supervisor is hereby authorized to set down and assess to such person such amount of personal property as he inay deern iust bEc. 15. On or before the third llonday of Mav in each year, the supervisor shall make nd complete an assessmeut roll, upon whleh he shall set down the name of every person liuble to be ohkI tor personal property in his to .. uship, and also a fuU description of all the real property liablo to be taxed in sueh township. If the name of the owner or occupant of any such tract or parcel of reai property ia known, he shall enter &e name of such owner or oeoupant opposite to tha descriptionthereof; in all other cases the real nropertr cescribed upon such roll sliall be assessed as muier unknuwn. Each description shall show the numoer of acres coiitained in it, as delernüned bv the supervisor. It shall not be necessary for the ussessnient roll to specify the quantity of land rumpnsed inaay town, city or villago lot. The inTSrr Hhal} ""'f1 coriiú"g to his best mformation an d judgnftnt, the true casli value of every parcel of real property, and set the same down opposite sueh parcel. fie shall also estijnate the true cash value of all the personal proDerty of each person, and set the same down odposlte the name of such person. In determlinnK the oroperty to be assessed and in estimatiue such vaiues, he shall not bè bouud to toüow thf statements of any person, but shall exercise otLr ProPe-ty assessed to one other than the owner shall be assessed separate from his property, and shaU show in what capacity it is assessed to tim. Fwo or more persons not being copartners, owninc personal property in common, may each be as sessed .everally for his portion thereot Undivided interests in lands owned by tenants in combeSasCfonows,eviefriPtiOnOf prOperty " ' 1. U the land to be assessed be an entire sbcpublic lanJs, it may be descrlbed by the desienation of such subdivisión with the nümber of the section, township and range. """" 01 tae 3. IÍ the tract be less or other than such subdivisión, it may be described by designation of the loi or other lands by which it is bounded or in some way by which it may be known L In cases of lands platted or laid out "" town, city or village, or as an addition to a town, city or village, the ame may be iescïibed by reference to such plat and by the number of the lots and blocks thereof, whether such plat berecorded or not. 5. When two or more parcela of land are used valuatkm toSether lht)y maT be assessed by one 6. Lands may be designated by any description Dy which they may be known. 1. It shall be sufflcient to describe tbe real property assessed upon any roll and in aU other proccedings under this act in the manner heretotoTrés US6 mitials' lett. abbreviations and SSOi l7ü, The word "cash value," whenever "se? ln thls ". shall be held to mean the usual sellmtc price at the place where the property to which the term is applied shall be at tneüme of assessment, being the price which could be oboar'auonreíeatPrÍVaUí"le'aadnOt " forced Sec. lö. After the annual township meetlne and on or .betore the flrat .Uouday of May in each Jj-éftr the township boara shall appoint 'tvro sultable tax-payiug electora oí the township to serve as members oí the board of review Lor that year who sliall take the coiistitutioual oath of office' The and the tvvo eleotors su apnointed shall coustilute the board of review lor such township. The township board may fill anv vacaucy which shall occur in the rnenibersbïp of said board of review. á. injority of sald board of review shall constltute a quorum for the transaetion of business, but a le ■ , nuinber' ciav adjourn from dey to day, and a niaiority vote of thoe present shall decide all questions On the Tuesdny neit following the third Monday oí May the board of review of each township shall meet at the office of the supervisor; at which time the supervisor shall submit to said board the assessment roll for the current year, as prepared br blm, and th said board shall proceed to examine and review the same, and duriug that week said board, of its own motion, or on sufflcient cause beins showu by any person, shall add to said roll the names of i ersons, the value of personal property, and the descriptiou and value of real properu hable to assessment in said township omittedfrom such assessment roll; they shall correct all errors in the names of persons in the descrintions of property upon such roll, and in the as sessment and valuatiou of property thereon and they shall cause to be done whatever else may be necessary to make said roll comply with the provisions of this act. The board shall pass upon each valuation, and enter the valuation as flxed by it in a sepárale column. The roll as prepared by the supervisor shall stand as approved and doptedas the act of the board of review, eicept au changed by a vote as herein provided If f or aay causo a quorum does not assemble during the wek above mentioned. tUe roll as prepared br the supervisor shall stand as if approved by the board of review. ■. -Ü "'UIU1 review siiaii also meet at tne office of the supervisor on the fourtn Monday in May at 9 o'clock in the forenoon, and continue m session during that day and the day folio .ng and as niuch longer as may be necessary to complete the review of sueh assessniant roll not to exceed five days in all. Such board shall continuo its session al least six hours eacii day and at the request of any person whoso property is assessed thereon.or of his agent, and on sutBcient cause being hown shall correct the as 'ssment as to sueh properiy in such manner as in tlieir ludgraent will make the valuation thereof rolatively just and equal. To that end said board may examine on oath the person making such application or any other person touchinp the matter. Any member of said board may administei such oath. Af ter said board shall complete the review of said roll, a majority of said board shall endorse thereon and en a statement to the effect that the same is the assessment roll for said townBhip for the year in which it has beea prepared and approved by the board of review Said statement may be In the following form, viz: "Assessment roll of the township' of -JL-' for weyear i j_, as approved by the board ofreview Dated , - Board of Review. Upon the completlon of said roll and its enaorsement in mauner aforesald the same shall be eonclusively presumed by all courts and tribupalB to be valid, and shall not be set abrió except for causes heremafter memioned. Tlie omission of süCh en,'?orsei]?ent sha11 not ffect' the validJty Sbc. 20. If f ron ny cause a quorum shall not be present at any meetine of the board of review itshal! oe the duty of the supervisor, or in hls absence, any other member of the board present to notify ech absent member to atten.l at once ana it hall be the duty of the member só notified to attend without delay If fro any cause the second meeting of such board of review herein provided for, is not held at the time fljced therefor. then and in that case it shall mee on the next Monday thereafter and proceed in the sama manner and with like powers ai U ucli meeting had been held as hereiubefore proBic. 21. The board of upervisors in each couttty shall, ut their session in October in eacli vear ■umin the aueumeot rolls of the everJ townahip, and ascertain whether the relative raluation of the real property in the respective townships bas been equally and unif'ormly estilnated. If, on such examiuation, thpy shalldeem Buch valuationto be relatively uuequal, ' they shall equalize the same by adding to or deducting from the valualiou of the taxable property in any township or to uships such an araount as in their juclgmeut will produce relatively an equaWaTiri uniform valuation of the real property iir t:.o countj', aad the amouut adder) to ordeductcd from the valuation in any township shall be entered upon the records. They shall also cause lo be entered upon their records the aggregate val ualion of the taxable real and personal proper! r of each township in their county, as determined bythem. The board shall also make such alter aticns in the description of any lands npon such rolls as may be necessary to render such deecnption conformable to the requirements of tiiik act. After such rolls shall have "been equalized each shall be delivered to the supervisor of the proper township, who shall file and keep thesn in his ofBce. a Sec. 22. On or before the first day in September In each year the auditor general shaU mak.' and record in nis office a statement showing the tares to be ralsed for state purposes that year. referring to the law on which each tax is based, and the total amount of such taxes. This state tax he shall apportion among the several counties in proportion to the valuation of the taxablu property therein as determined by the last precedmg state board of equalization, and shall, before t;he October session of the board of supervi ors in each year, make out and transmit to ths clerk of each county & statement of the amount of such taxes so apportioned to uch county. He shall also, in a separate item of saia statement, set forth the amount of indebtedness of such county to the state as shall be shown by the statement of the account between the county and the state made by the auditor general on the flrst day of July next previous to such apportioiinient; which amount shall ba arportioned by the board of superviso of the proper county at the same time as the state taxea contained in said apportionment of the auditor general, and suaiwue luviea in me same mauner as and becomo a portion of the county taxes for the game year: Provided, That sueh portion thereof (if any) as should bo assessed to a particular township, Bhall be apportioned to and assessed upon such towaship. Sec. 23. It shall be tho duty of the township elerk of each township, on or bef ore t! 3 ilrstday of Ootober of each year, to make and deüver to the supervisor of his township a uertified copy of all statements and certiflcates on file and of all records of any vote or resolution in his office authorizing or direuting moneys tobe raised therein by taxation for township, school, higbway, uud all other purposes, together with a statement of theaggregateamount thereof, and such oertlfled copies shall by such supervisor be ilelivered to the clerk of the board of supervisors of the county, on or before the second Monday of said month. and the same shall, by said county clerk, be laid before the board at its annual meetiug, and flled in his office. Sec. 84. Th board of supervisors, at their annual session in October in each year. shall ascertain and determine the amount of inoney to be raised for county purposes, and shall apDortion such amount and also the amount of the state tax, and indebteduess of the county to the state among the several townships ín the county, in proportion to the valuation of the tax-able property therein, real and persona!, asdetermined by them for that year, which determinaron and apportionment shall De entered at lar : on their records. They shall also examine all eoititicates, statements, papers, and records suhmitted to them showing the moueys to be raised iti the several townships for school, highway and township purposes. They shall' he;irWand duly conslder all objections made to raising any such moneya by any tax-payer to be aïected thereby. If it shall appear to the board that any certifleate, statement, j aper, or rcord is not properly certified, or thaL the same to In any wis defectiïe, or that any proceeding to uthorize the raising of any auch moneyfl has not been had or is in any wise imperfec . and suoh certifícate, statement, papers, record, or proceeding can then be corree led. supplled, or had, such board may authorBe and require such defects or omissims to be orrected, supplied, or had. They may '-efer auy f all such certificates. statements. nanors. wcords, and proceedings to the pr isecuting ttorney whose uuty it shall be to car ■■fully examine the same, and without delay report in writing his orinion to the board. They shall direct that such of the severalamounts of money proposed to be raised for towuship, school, and highway purposes as shall ba authorized bv law, be spread upon the assessment roll of the proper township. Such action and directlon shall be entered in full upon the records of the proceedinirs of the board. Sio. 25. The clerk of the board of supervisors hall, immediately afterjthe said apportionment, make out two certiflcates showing the amounta apportioned to eaeh township for state, county and the various township purposes, eaoh tax being kept distinct, one of whicn he hall deliver to the eounty treasurer and the other to the supervisor of the proper township: Provideil, That ïf the county clerk fail to make suc h certifícate, tlw supervisor shall take official notice of all the certiffcates, tatémente, papers and records in the office of the county clerk, relating to the levy of taxes in his township and of the action of the board of supervisors thereon. Seo. 26. Ëach supervisor shall proceed to assess the taxes apportioned to his township, according and in proportion to the valuation entered by the board of review in the assessment roll of the township for the year. Provided, that if the board of review make no such entry then on the valuation therein as entered by the superviBor. For the purpose of avoiding fractions In excess In such taxes the supervisor may add to the sevaral amounts to be raised net more tlian 1 per cent. Said excess shall belong to the contingent fund of the township. Such tazas shall be entered ín separate columns as follows' All school taxes and the one mili tax in one column, bjghway taxes in another, township taxes In another, county taxes in another, and the state taxes in another column, ani if other taxes are at any time required to be raised they shall be placed In separate columns. The total of such taxes assessed against any one valuation or parcel of iiroperty shall be footed up and carried out in the last col umn upon the right hand side of such roll. The taxes thus assessed shall becoms at once a debt to the township from the persons to whom they are assessed, and the amounts assessed on any real property shall on the flrst day of December become a lien on such real property, and the lien for such amounts and for all interest and charges thereon shall continue until payment thereof Uefore the supervisor shall deliver such roll to the township treasurer he shall carefully foot up the severa! taxes therein levied, and shall eive to the township clerk of his township a statement thereof, and such township clerk shall iinmeüiately charge the arnount of such taxes to the township treasurer. ON THE TAX KOLL. 8so. 27. The supervisor shall thereupon prepare a copy of the said assessment roll with the taxcs assessed as hereinbefore provided, and annex thereto a warrant signed by hlm, commamling the township treasurer tu cotlect the several snms menlioned in the last column of such roll and to retain in his hands the amount receivable by law intu tiie township tieaiury for the purroses therein speqjfied, and to aecount for and pay over to the county treasurar the amountg therein specifled for state and eounty purposes, on or before the first day of February then next; and tlie sa'd warrant shall authorize the treasurer, in caseauy person named in the assessment roll shall negleet or refuse to pay his tax, to levr the same by distress and sale of the poods and chatteU o: such persons. The supervisor may make a new roll and warrant in oase of the logs of the giyen the township treasurer, The copy of the roll with tha warrant annezed, shall be kuown as the' tax roll. Sio a8. The supervisor of eaoh township on or before the fifteenth day of November in each year, shall notify the township trensurer of the amount of tato and county lax auportioned to his townsbip, and such treaaurer, on or before ths twenty-fifth day of November, shrll gire ie t;,e county treasurer a boni ruuoing to ths county, in floubie the amount ol state and county taxes, wlth ■uflicient sureties, to be approved bv the supervi sor of the township and the county treasurer .con ditioned that he will pay over to the county treas urer as required by law all state aud county taxes whicli he shaJJ collect during hia term of office and duly, and faithfully perform all the other du' tiesof bis office. Sec. 29. The county treaaurer shall file and safely keep such bond in hls office, and shall give to the townshiu treasurer a receipt statiug that he has received th bond required by the preeedini sectlou, which receipt the township treasurer ■hall Jelivor to tb ypervisor on or-before the lst day ot December. Sko. 80. Th operrisor, aftar the deliverr of ueh receipt. and on or before the lt day of Decembei-, shall delirer to the township treasurer the tax roil of lus township. 40 Skc. 81. On receiving such tax roll the towuship treasurer shall proceed to collect such taxes. He shall remain in hia oHice at some convenient place in his township on every Friday in Decem ber thweafter, from 9 o'cloclt A. M. to 5 oclock p. M., to recelve taxes, and on all sums voluntarily paid before the lgt day of January of the succoeding year he ihall add 1 per cent. for collection f ees, aud upon all taxes paid on or af ter said lat day of January he shall add 4 per cent In case he is justly opprehensive of the loss of any personal tax, be may take step3 to enforce its collection at any time, aud if compelled to seize property or bring suit in December, may add i per cent for collection f ees. Skc. 32. All taxes shall be collected before the flrst day of February, unless the time for collection is extended. The township board of any towndhip or the common councilof any city may extend such time not exceedine one month No extensión shall be trranted by the board of supervisors. When suca ap extensión Is made the township clerk shall immediately notify the county treasurer thereof. In case of an extensión the warrant annexed to the tax roll shall continue in forcedurine the time extended, and nie ounus ui tne lownsmp ireasurer shan not be invalidated by any such extensión. Skc. 83. To all taxes paid on and after the flrst day of February the township treasuror shall add and ooltojt interest at the rate herein after provided. Q Sao. 84. For the purpose of collectlng the taxes remainine unpaid on the flrst dav oí January, the township treasurer shall, du: ing that raonth, cali upon each person üable to pav sucl' taxes personally, f a resident of such townahii, or at tais usual place oí residence or busine , ttorain, aad demand pajmeat o th tucea ciiarged against him. If such peraon is not a resident of the township, but resides within the countT, and his residence is k nowu to the treasurer, he shall make such demand either personally or by mail. #J.' demand is sent bv mail the umount of the tax shall be atated and the place and time where anj when it mayabe paid He shall gire a receipt for every tax paid, and shall enter the fact of payment and the date thereof upon his taxroll. In case of any tax as sessed upon the shares of the capital stock of any bank he ehall Cali unon th nashinr nt imh hant and demand payment thereof, and thereupon it shall be the duty of such cashier to pay the same and charge lue amount so raid against the share of stock so taxed. ■ 810. 35. It ,ny peraon shall neglect or refuse to pay any tax assessed to hlm, the township treasurer shall eoleet the same by seizing the personal property of such person to an amount suffleieut to pay such tai fees and charges for subsequent sale wiieraver the same may be found in 'P6., 55 ""ƒ■ froin which seizure no roperty shall be exempt. He, may sell the property seizüd to an amount sumcient to pay the tax and all charges in the towuship where eized, at public auction, on giving public notice of the same for at least flw days previous to the sale, by posting wrlttro or j.nnted notices in three public places u. thjtown; lip where the sale is to be made, n1 sale may be adjourned from time to time it he shall (leem the same oecessary If it becomes lieeessary to sell personal property which bi-ingi more than the amount of taxes and ■Marges, 1 1 1 . - balance shall be returned to the person trom whose possession the property was taken, except as hereinafter provided. If Uie property so distrained cannot be sold for want of Bidders, the treasurer shall return a statement of the fact, and such tax shall be returned as unpald.0T!ie t wnship treasurer, if otherwise una ble to colleet a tax on personal property may sue the person to whom it is assessed, in the name of the township. The tax roll shall be prima facie eridence of the debt sought to be reSc. 30. In case of a distress and sale of goods iuid chattels for the payment of any tax, the township treasurer or other collecting offlcermay nlso colleet on such sale $1 2ö over and above the tax, as hia fees for making such sale, which fees and percentage hereinbefore proyided shall be in f uil for ms services in collecting such taxes: and in case payment of such tax shall ba made af ter Mie distress and before the sale, it shall be lawf ui I or such treasurer or collecting offleer to require i! ie payment of $1 25 as his fee for making such .istress, and to enforee payment of the same, if need be, by making the sale, notwithtandine the tax shall haTe been paid. Seo. 87. Executions issued upon judgments rendered for any tax may bs levied upon anv property, without exemption, the same as though seized for sale under warrants issued for the "-"."1 "BXBS "J ovrnstup supervisors, and col leeted üi the game manner. in all other respect, as provlded by Uw for the of judg' inents. ' " Sec. 88. WhenTr a surplus arislng from the sale of any property distrained for taxes ehall be claimed by any other than the person for whpse tai such property was sold, and suoh Ciaim shall be contested, either of the contestante may prosecute an action against the other, as for money had and received, and in suoh action the rights of the parties to such surplus shall be determined. For the purpose of such action, the defendant shail be deemed to ba in possession of the surplus in the hands of the township treasurer, and, upon the presentation to such treasurer of a certifled copy of the flnal judgment rendered in such action, he shall pay over the same to the party recovering such judement; and no township treasurer shall be Hable to any claimant of such surplus, the right to which is contested as provldad in this act, until he shall have refused to pay over such aurplus, upon the production of acertifled copy of a judgment as aforesaid. In any action brought pursuant to this section no other cause of action shall be joined nor shall anyset-off be aliowed; and if an ezecution isue on a judgment to rendered, it shall direct tho costs only of such action to be levied by vütue thereof . bic. J9. In case any township treasurer shaU neglect to give eitber of the bonds required or shaü die, or resign, or remove out of the township, or become unablo to discharge the duties of hls office, the township board shall furwith appoint a new treasurer, who, on givini' the required bonds, shall execute the duöes of the office for the remainder of the year. The township clerk shall immediately notify the county treasurer of such appoictment. Sec. 40. In case the township treasurer hall neglect or ref use to file his bond with the county treasurer, in the manner and within the time prescribed by law, and the township board shall fau to appoint a treasurer who shall give such bond and deliver a receipt for the same to the supervisor by the tfcnth day of December tbe supervisor shall deliver the taz rol] with a warrant directed to the sheriff of the county, who shall, before he receives said tax roll, execute and deliver Uke bonds required of the township treasUire?l and m&]ce Uke collections and returns, and shall be entitled to the same conipensation allowed to the township treasurer, on all taxes so Uanded over to him for collec tion ; and for the purpow of collecting the same, shall be vested with all the powers conierred upon the township treasurer, and suit may be brought, on uch sheriff 's bonds, under the same circumstances as on those of a township treasurer. Sko. 41. In case the township treasnrer shall not colleat the full amount of taxes required br iiis warrant to be paid into the township 1 ary such portion thereof as he shall colleci shall be retained by him, and paid out for the following purposes and in the following order, viz: 1. The amount raised for school purposes to be paid on the order of the school district offlcera: % Tbe amount raised for the general township purpoees, to be paid on the order of the township board.; 0 'i. The amount of the hlghway taxes, to be paid on the order of the commissloner of highways. ottu. ix. Anj persou may pay the taxes or any one of the geveral taxes, on any parcel of jd. He may pay under protest to the townshin creas! urer, specifying at the time, in writing signed by hun, the grounds of such protest, and such trasurer sha 1] minute the f act of such protest on the tax roll and in the rtceipt glven The persou payinggimder such pretest maywithin 30 days andiot afterward, aue the township for the' amount paid, and recover, If the tax is ahown to be illegal for the reasons specifled in such protest. Any person owning an undivided share, or otlier part or parcel, of real property assessed In one descriptiou, may pay on the part thus owned by paylng an amount having the same relation to the whole tax as the part on which payme'nt is made lias to the whole parcel. The person making such payment shall accurately describe the part on which he makes payment, aud the recoipt glven and the record of the receiving officer shall show such descriiition and bv whom paid. Any person havine a lien on property may pay the taxes thereon, and the same may be addeJ to his lien and recovered wih the rat of interest borne by the hen. A Mnaut of real estáte may pay the taxes thereon and deduct the same trom his rent, unltiss there be an agreement to the contrary. Sucli payment may be made to the town treasurer while the tax roll is In his hands, or afterwardi to the county treasurer or the state treasrer. The reoeipt glven shall be evidence of such payment. ft Sec. 43. Wlthln oue wteK after the time specifled in hls warrant the town treasurer shall pay to the county u-easurerall state and county taxea collected. exiept thal from the state and county taxes collected he ínuv retain a suin sufficient to flll any deflciency in the suui collected for school purpo-,cs, but the amount so rotaiueri shall not exveed ilie total delinquent school taxes returned anl tl;e county treasurer shall retaiu theamounts tn js resorved out of t ho nrst mon'ey s receiTed by him frcai any towuship taxes. M OF THE EETURN OF DELINQUENT TilU. Sec. 44, If the township tneasurer shall be unablo to collect any of the tazes on his roU as6essed on real property, he shall malie a statement of the sanie, with a full and perfect descriptlon of such property with the taxes upon each parcel thereof, which statement shall be verified by the affldayit, of such treasurer, that. suoh taxes r-ernain unpuid, awd that he has not, upon diligent Inquiry, been able to discover any goods or chattels liable to pay nuch sums whereupon he could lcy the saine.0The township treasurer shall also make u statement showing the taxus upon personal property remaining unpaid, and the namea of i .!: J persons agaiust whom ossessed and the amount at;air.st each; and in suoh statement s'.iall set fortb tlie amonnt of all moneys i'ollected by him 011 account of taxes, which statement shall bu verlfled by the affldavit of such treasurar, lu whioh he shall state in sub stance that. the sums mentioued in such statement as uuuollecled remaiii unpaid; that he has uot, upou diligent inquirir, beou able to discover any goods or chattels belongiug to the person liable to pay such sums whereupon he could levy the lame, and that the amount of moneys collected by him upon sueh tax roli is truly stated therein. 0 - Sko. 45. Tiie county treasurer shall imraediately compare such statements with the said tax roll, aiu! if he finds the same to be correct, he shall add to each of them a cortiflcate showing that he has examinad and compared such statements with the said tax roll and found them correct and shall file such statements In his office: ProYided, That tlie county treasurer shall at the time of inakin;; such comparison, and at no other time, rejHet any tax upon any lauds which shall have beenfJtwlce assessed, or uüon any parcel which Bliall he so erroneo-isly or defectlvely described ihatit cannot be ascertained. Sec. 40 The county treasurer shall give the township treasurer a receipt, stating the amount of moneys paid to him by such township treasurer, tor which the township shall receive a credit on the books of the county treasurer, and he shall also give such township treasurer a statement of ail taXM rejected bj him, the amount 01 delinquent taxes retunicd, and the amount of any unpaid taxes on personal property, wliicb receipt and statement shall be the vouchers of such township treasurtr f jr tb" amouiits specified thurein. Sec. 47. The county treasurer shall thereuixm l.idorse the tact of such settlement on the bond of the township treasurcr, which indorsement shall opérate &s a discharge of the treasurer and hls suivtieis from the obligatiou thereof, ttuless the return "jl" auch treasurer k incorrect, In which se such bond shall continue in force, and such treasun-r and hls sureties shall be liable thereon f or all damagos occasioned by such incorrect returns; and the township treasurer shall immediatoly deposit hia taz rol! with the county treasurer, wlio shall flle and preserve the same ín nis ■ifflce,'!id which said rollor a duly certifled i j thereof . shall, for all purposes, in all couru, nul proceedings, be taken, held and used as " in the same manner and with lik affect as. tue original roll. The county treasurer shall B've the township treasurer a statement of all the personal taxes which remain uneoUected laken from the return of the latter, with a warrant authorizing hlm or nis successor to collect them according to law, and thereafter the township treasurer or hts successor shall have the f ' " ul tvJ iuucuk BUUU UUtUH US Uulltir Hls original warrant. Sec. 48. When any eounty treasurer hall receive from a township treasurer a statement of unpald taxes, together with a list of the lands on whieh the same are delinquent, verifled accordïng to law, such county treasurer shall enter the jame at length on the booksin his office provided for the purpose, and ha shall make a transcript oí all the de.scriptious of land returned as delinquent fo:' uunaid taes, except such as rnay have been rejected bv him, wbich transcript shall be compared by the eounty, clerk with the statement of the township treasurer, and if he flnds it to be a truo transcript thereof he shall add to it a certilieate tliat he has found it correct. Seo. 49. Such transcript, so made, compared and cei-tifled, shall be forwarded by the eounty treasurer to the auditor general by the flrst day day of March next after the return of such statement; but such transcript shall be receivable at any time during said month of March. Sec. 50. After the return of lands for unpaid taxes the eounty treasurer is authorized to receive the amounts due, and the board of supervisors in each eounty may authorize notice to be eiven to all delinquent taxpayers so far asknown. öec. 51. the eounty treasurer shall issue duplícate receipts for al! taxes reeeived by him, which shall becouutersig.ied by the eounty clerk, and one of said tlup.icates shall be left with such eler.: who shall malee an entry of the amountfor which every such receipt was given, with the name of the person paying sueh tax, in a bopk to be provided for that purpose, and shall, on the Hrst Moïday of each month, forward all such receipts to the auditor general in such manner as ae may direct. OP THE SALE OF LANDS AND OONVEYANOE THBREOF. Sec. 53. Any Iands upon which taxes shall remam unpaid for more tban one vear from the lst day of July next after their return to the auditor general as delinquent therefor shall be subject to sale in the marnier hereinafter mentioned Sec. 53. As soon as practicable after the lst day"of July jn each y#ar, the auditor general shall prepare and file in the office of the county elerlc of each county in whieh Iands are to be sold under the provisions of this act. a pet" .11 addressed to the circuit court for said county in chancery, stating thereiu, by apt reference to lists or schedules annexed thereto, a description of all Iands In such county upon which taxes have remained unpaid for more than one year from the flrst day of July after their return to the auditor general, and the tatal ainouut of such taxes wüh interest computed thereon to the thneflxed for the sale thoreof extended separately againgt each prcel ot land, and he shall include with and add to sueh total amount against each parcel 60 cents for the cost of advertisine and other expenses of ssle. Such petition shall praj a decree in favor of the state of Michigan against said land for tlie payment of the soveral amounts so specifled lutji-em, ana in aetauit tnereof that sucli lands be sold. 1 1 shall be signed by the auditor general and need not be otherwise vorlfied, and shall be deemed equivalent to a bilí in chancery to enforce the lien for such taxes, interest, and charges, averrine their validity, that they have not been paid, and praying for a sale to par auch lien. Lands hereafter bid off in the namo of thö Btate and thus held, shall not be included in such pelition . H Sec. 54. The petitiou shall be in a substautial record book, with the liste oí lands and taxesan nexed following the same therein. Such record shall be ruled with appropriate columns one containingadescription of the lands. with columns for tue total amount of txe8, interest and charges claimed due on each parcelof land oppositethereto; atio with blank columns, one with headinx, "Parts of descriptiona paid before sale or withheld;" another, "By whompaid;"another "Amount paid before sale;" nother, "Amount decreed against lands;" another, 'Speeia' , ders:" another, "Interest on each parcel sold'1 another, "Name of purehaser;" another, "Address of purehaser;" another "Number of certifleate;" another, "Remarka!" The auditor general inay add suoh other columns as be eonstrued to mclude the lista annexed thereto Said record shall be called tax record Parts of descriptions of lands upon which taxes are paid bef ore sale, or whiohare withheld f rom sale, the amount paid on taxes before sale, the amount of taxes, interest, and charges decreed against lands special orders made by court relating to any parcel of land or any tax, the interest in each parcel of land sold, the name of each purchaser and his ad dress. and the number of certifícate of sale shall be entered in said record under their appropiiaie tieadings, opposite to the descriptions of lands alïected thereby. Seo 55. The auditor general shall cause a copy of said petition tO be published at least once in each week for three suceessive weeks prior to the time flxed for the hearing thereof, in some newspaper to be selected by hun, and shall pubhsh therewithforaüke time a notiee by him signed, stating therein in.substanee that the state of Michigan has flled such petition in the circuit court for such county in chancery, referrinR to such copy; that it claims a decree against each parcel of land therein described for the amounts specifled; that such petition will be broueut on for a hearing and decree at the next term of such court, to be neld at a time and place in such notice specifled; ,that all persons interested in such lauds and desiring to contest the lien claimed thereon for such taxes, or any part thereof shall anpear iu said court and file with the clerk thereof their objeetion thereto on or before said day and that in default thereof a decree will be taken as prayed for in such petition. In such notiee he shall also state that on the flrst Monday of May next thereafter, the lands described in s-id petition. and for which an order of sale shall h made, will be sold for the taxes, interest and charges thereon, as determined by such deeree at some convenient place in said county , to bé nained in said notice. The pubheation of the notice aforesaid shall be equivalent to personal service of notice on all persons interested in the lands specitied by such petition of the flling thereof. of all proceedings thereon and of tne sale of lands under the deeree, and shall give the court jurisdiction to hear such petition, determine all questions arisiug thereon and to deeree a sale or such lands for thepayment oL all taxes, interest and charges thereou. The circuit court in chancery shall have jurisdiction to hear try and determine the matters alleted in such petition, even though the amount involvad tlierein be less than one hundred dollars. Sec. 56. lt shall be the duty of the prosecuting attorney to prosecute all such proceedings on the part of the state. If he shall refuse, negleot or be unable to do so. the court shall ar.nr,ní some competent persen to tako charge of and prosecuto the jams, who shall be paid by the county 0The board of supervisors may employ some competent person to prosecute such proceedlngs or assist therein. Proof of the publication of the cotices herein requirod shall be fiïed before auy flnal order is made. Sec. 5?. Any person desiringto contest the val - idity of any tax, shail file in writing nis objections rhereto with the clerk of the county, on or before the day fixed in said notice for the hearing of such potitioj, and shall not be allmved to make any objection not therein specified. If withm the flrst five days after the day fixed In such notice for the hearing of such petition it shall be made to appearto the court that any person has been preventd'from filing objections to any tax, without fault on his part, such further time may be granted for that purpose as may seem proper, not exceeding five days. The court niiall give precedence to the hearing of such petition over all other business, shall examine, consider, and determine the matters therein stated and objectious made in a summary manner without other p'.í'adings, and make final decree thereon as the rlght of the case may be. The taxes specifled In the petition shall be presumed legal and a decree be made tiierefor unless the conttary is proved. i.vnu'uce snau Deiaken id open court.9 All oral testiinony shall. at the request of any person interested, be written down and filed. The court may make such orders from time to time as may be necessary to facilitat the proceedings, and shall decido all questions as to the admiasibility of evidnnca, and the decisión so made shall be flnal and not subject to review or appeal. If the lands of two or more persons have been assessad together, the court may, if practicable, sepárate tht same and apportion to each parcal its just proportion of the tases, interest,' and charges. # If any tax shall be found Ulegal, it shall be rejected. If a part of any taz shall be found Ilegal, such part snall be set aside, and the remaining tax shall be decreed valid, The total amount of tazes, interest and charges, as flxed by tbe court, shall be entered by the register of the court opposite eachparcelof land In the column of sald record under the heading. "Amount decreed against lands." If the court shall make any order setting aside the tazes on any parcel of land or anpart thereof , or any special order relating to particular parcel of land or tax thereon, a brief entry of such order shuJI be made upon sftid record oppasite such land or taz, which shall b signed by the Judge of thé court, either by bis full name or injtials, and such entry snaU have the same effect as if made and eiiK-red as a part, of the flnal dacrea. At least ten days prior to the time flxsd for the sale of such lands tbe court shall malea a final doeree in favor of tne state of Michigan for such tases, interest and charges as shall be valid, and determine the total amount tkereof chargeable against each parcal of land, and shall order and decree that such aeveral parcela of land, or no much of each as may be necessary to satisfy the amount flxed by such deoree shall severally bo sold was the law directa. Such decree Hhall be considere J as a several decree in favor of the state of Michigan aganst each parcel of laúd for each taz included therein The court may decree such costs against a person contestan? any taz as may be equitable, if the tax or any po thereof which remains unpald is adjudged valid. s , ,( . 58. Such final decree hall be entered in the chaneery record for recording decrees of such court, have the usual caption for deerees, and shall be substantially In the following form: ' In the maller of the petition of the State of Michigan for the sale of certain lands for tazes assessed Ihoreon. " The said petition and matters therein stated (and the objections flled ta certain taxes therein clairaed, if any such obiections are flled) came on to be heard, and proofof the due publication of notioe of hearing of such petition having been made and flled; and after hearing all partieg intereated therein: It is ordered, adjudged, anddecreed that the axnount of taxes, interest, and charges set down in the column headed, 'Amount decreed aeaiust Icjids,' in the tax record of whlch sueh petition forms a part, are valid, and decree is made in favor of tho =.tate of Michigan theref or againsteaeh parcel cl suidland tor the amount set'down in 6aid column opposite to such parcel. 4)It, is further ordered, adjudged, and decreed tüat said several Darceis of land, orjwh Interest therein as maybe nocessary toWsatisfy the amount herein decreed against the same, shall ba severally sold as the law directa, lt is further adjudged and decreed tbat the several special orders made by this court, and entered on such lax record, are made a part hereof , with the sume effect as f entered herein." If coNts are adjudged against any person contesting a tax, tne decree therefor shall be in - 'n ' ■ ■ "T. . " "" eï iïm ,aud eiecion awarderl. The decree Sec. 59. ïmmediately af ter the entrv of such decree, the county clerk sliall makea certlfled copy thereof and annex tho saine to the ta, record. "He üliall thereupon deliver such tax record tp the county treasurei-, n whose office the saine cóuntrC clerk ICePt &S needed in the me of "ie Sec. 60. If from any cause the hearine on sati petmonlanothadonthe day flxed i„ fhe n.ftk-o thereof the same sliall stand mtinued from dav to day during the term without the entry of anv onl ,' of coutinuance, until disposed of, and H it shalï foranyreason be found 'impracticable tí hetr and determine the objections to all of the texes specifled m such peution within the time heiïin flxed forthat purpose, then and in Utatcuetha court shall, within the time herein na med makt a final decree as to all taxes lo whlch no obiSftionl have been filed and also those to which objec tions have been flled, which the court has th„ heard and passed upon. Such dee"eo shal be Bigned and recorded as hereinbefora prov'u-d Ihe court shall proceed with the consideration of the remaining taxes embraced in such S able, dispose of the same by one oí' more deírees an.d n such form as the couit may díte. S which shall be entered in the chanoíry Tetwd o made on such petition as to the taies thÍ5í named, or any part thereof, the auditor generk" shaU assoonas practicable, file a new ttifífn cree, who shaU retain che sflm ,,Sn tí.f, 5S?_Í?" of the supremo court, and pay the saine iZZ u.e s ate but there shalf be no sl'e for the t" sion is made heivin, follow the ordiu-irv rlv,?," peals to the supreme court. and .suri, appeal shLi ord and proceedings as rnav 5a neoé-sirv „ 1 due understandinifthoroof V the suñreme onnrt and il uppeal shall be I aken sueh cïso shaU h BSsnïiürjirpSa of ania-d each parcel shall be sold as shall be sifïkiënt to the sale shall be made to the pon offering to pay the amount charged against such parcel ÍÍ! the decree and accept a cohveyance of thn ïmN est undivided íee simple interest theíefn o IXieTS,'11 ??y Parcel shaU b Bofd "ffi uffleient to pay tne amount oharecd thpr"t If no person will offer to pay the amotmt chareed against any parcel of land and Ske a convoy"" of leas than the entire the?eof then kU be ubject to the taxes asseied Slauent to taxes Included in the decre? The c2uí?í may in his díscretion, requiíe imSí íMiraíiTeTsarK: close of sueh sale to pay to the couLtv treasure? Uu. amouat of such bid, shaU f orfel? To the sZtl Ore Umea the amount of such bid. which amonnt tte state of MiohiKan, m an aetion of deét. m any court of competent jurisdiction ; any subsequerí bid of sucfc pereon made at the sale may be dis '""" y iuo treasurer.ií any parce! of land cannot be sold f or the taxes, interest and charla 8UCÍ. pareel8h.ll be passed over, fo? the ífme' beine, and shall on the sueceeding day or bef ore the close of the sale, be reofferedfan ƒ f "1 uch second offer or during such sale, the skme cannot be sold for the amount aforesaid, the countv treasurer shall bid off the same m the name $ the state for the use of the state, county and town in propprtion to taxes, interest and oharees Aueeach. The county treasurer shall enter fa tne proper columns of such taz record the interest in lands sold, the name and pos office address of each purchaser onn site eaoh parcel of land sold, and ?he ToM "state" opposite each parcel bid off in the name of the state. Certifícales shall be given to each purcnaser of the lands and mterestl bid off by him, statmff that he will be entitled to deed on coLflrmation and that if sale is not conflrmed the money will be returned. All lands bid off !n the name of the state shall continue Hable to be taxed in the same manner as f t. .,..,„„ „,.. CZ f.roperty of the state If from ny cal.se hê lands or any rarcel thereoC. advertised for sale by the auditor general, shall not be sulil as adverised, .t shall be the duty ,.f the auditor general to cause sale to be made at suoh other lime as lie may flx for that purpose, of which notice shail b published at least three weeks prior to such au andsueh notice shall contain a deSeKSon oí the lands and the amount claimed thereon Thp sale and all proceedings thereon shall be the same as ïf made on the day first fixed therefor Sec. W. As sooii as possible after the conclusión of any salo, and withio ÜO days after the dav uamed io the notice for the "commencement thereof, the c-ounty treasurer sháll make and file wlth the clerk of che court a report of sueii sale therein referring to such tax record for' th-) nar' ticulars thereof. All sales shall stand conflrmed unless objections thereto are fileer wlthin ei-ht days after the time limited for filinic such renort without the eiuiy of any order or furlher notice.OTlie practive n-ith refereuce to settin aside such sliail be iht-sauiB so far as ii? plicahle. Mtoasnleof fqntiv on the foreclosífa of mortprages; provided, no sale shall be sut aside for inadequacy of price, except upon payment of amount bid upon such sale with interest and costa; and, pruvided further, thatno sala shall be ■et aside after conflrmation, except in cases wherO the taxes were paid or the troperty as eiempt from taxation. In such cases the owner of such lands may move the couit at any limo wittiln one y after he shall have notiee of such salo to set the same aside, and Iha court rnav so order upon such ternis as may be lust; provided1 also, that no sale suall be set aside after the purcbaser, his beirs or assigns, has been in actual possession of the lands for five years, If a sale is set aside the couuty treasurer shall refund to the purchaser the ainouut of his bid with interest at 7 per cent. So. 65. As soon as sales are conflrmed the comnty treasurer shall make f uil reports of the same to the auditor general, giving a deseription of the property sold, the amounts for whieh the same were sold and the names of the purchasers, and thereupon the auditor general shall execute deeds to the purchasers, in guch form as sháll be determiued by him. No ubscribing witneues or certiflcatB of acknowledgineut shall be necessary to any uch deed, and il shall ba entitled to record in th office of the register of deeds of the proper county in the same marnier and with like effect a.s other deeds duly witnessd, acknowledged, and eertifled. Süch deeds ghall convey au absolute tille to the land sold, asá be oonclusivo evidence of title in fee in the grante, subject, however, to all taxes assessed and leTied on such lands, subsequeut to the taxes for whicli the same was bid oü', aud the deed shall so state. The cour! uiay, on application, put the purchaser in possession of the pi emises by writs of assistance. Sic. 68. Ail and that uiar bereaf ter be bid off, m tbc Dame f the state for taxes, which have nut boe disponed of prior to any aimual sale, shall be agaiu offered at such annual sale. The auditor general shalt furnish to each county treasurer a statement of all auch lands In his county. Such statement shall exhlbit the ainount of the purchase prlce of each parcel, together with interest thereou at the rate of oae per cent. per month from the time the land were bid ia, to the day üxcxl for the annual tax sale in the year, ín which they are to be offered. The auditor general shall cause to be publiahed for three weeks suoeessively next previous to the day fixed for the annual tax sale, a noticc that tbe lands describid in such statement will be gold at public auction by the treaaurer of the cOunty in which such lauda are situated, at the time and place designated for sucW annual sale. Such uotice shall not desoribe the lauds or state the ainount of t&xas and charges thereou. Sec. 07. At the time designated in the notice, sucn county treasurer shall ofer the lands embraced In such statement for Bale to the highest bidder; but n# bid shall be accepted unltss wjual to tbe aniouu t ch&rgablo ueaingt sacb land as aal fortliln said statement. Ti.Tbe county treasurer hall on paymeut ot the purchase money issue certincatM of sal to the purchasers in suuh form, and mak sucb returus to the auditor general, aa (hall be preacribed by hini, and shali also Iransmit the moneys received to the state treasurer, to b dlsposjKl of as taxes collected. to Sec. ÖSwJlll lands purchased In the name of the state at any tax sal shall be 'subject to sale at any time tnereafter (except as herein provided) by the auditor general f Or the purchase price and Interest at the rate of I per cent. for each nionth ar part of a month. Deeds shall be executed by the au.litor general to.the purchaserlon a certifícate from the state treasurer ttaat he has paid the aiuount required. No sale of sueh lands shull be made by the auditor general after he has sent the list of state lands to the county treasurer, untll lie receiva returns of the sales uiadt) by sucli offloer. Every such sale shall be aubiect to all taxes assessed and levied on such lands subsequent to the taxes for wuich the land was bid off in the name of the state, and the deed shall so state; such deed shall have the same forcé anti effect as a deed made for lands sold at the annnal sales as hereinbefore provlded, Provided, Tliat such deed shall ezecuted until the purchaser hall pay all delinquent taxes on mch lands returned to the office of the auditor general after the lst day of January, 1882. Sec. U9. The notices herein required shall be published in some paper oí the county in which the latid ia situated, ir there be any such paper in general "teirculation and which was estabushed two months at least before the lst day of July preceding such publicaüon. If there be no such paper, then one having the same essentials and Ïiublished ín an adjoining county shall be chosen. f there be no such paper in the county where the land lies, nor in an adjoining county, or if the proprietor of such paper refuses or neglects to publish the notices, the auditor general may select some other paper. The cost of such notices shall be paid by the state on the warrant of the auditor general, not exceeding 30 cents for each parcel of land advertised. The publisher of such paper fthall furnish the proper county treasurer and auditor general each with two copies of each issue containing such notices, and it shall be the duty of such auditor general and treasurer to carefully examine the notices published and see tliat they are correct. Ajxrvenoo familiar with the facts may uiake an affidavil as (o the publication requlred. Th n mmmtsm the same marnier and with Uke effect m Ï ' ■essedand returnedas hereiu proded"and Su, Or ACCOUNTS AND THE SETTLMIMT THIEEO VanSXTA yranrrrtrunevtS ditor general. At the same time he sha'l Dav over to the state treasurer all moneys ii ?he eounty treasury collectedfor state taxes a-essed In the several townshlpg or his oun The county treasurer, at the time of reiiderin iris aT couiita to the audiror general, s!,all afso luake stal ement of the accoSuts between he count? audeachofthe townships therein rnecUvelí andrender the same W the townshpKasurer of toe proper township. At the same time he Bhallpay over to the township treasurer the amount of all moneys in the couíty treasurv ba longing to such township, and notify thetow Bhip clerk thereof. The auditor general on the ?.r!Ld.a7._of January, April, July and Oc'tober in catii Vcar Buan maice a statement of tl e account between the state and each co.mty rispáthX and render the same to the county tnïï! oi the proper county, and draw hi3 warrant on the stai treasurer payable to the county treasurer f or allmoneya in the state treasury collected for county, township, school, and highway purposw tte several township of such county and Jso all other moneys in the state treasury belonemg lo such county, aud transmit such warrant to the county treasurer with the statement aforS said, and notify the county clerk theroof Sec. 72. The auditor general ghall once In each month trbnsmit to tha tn.i.„. _# - "Í: eounty listo of lands therein upon which the taxea have been paid to the state treaurer, and aUo whfch have been sold during the precedió month, and upon receiving such list the countr treasurer staafi make the proper entries showS Euch payment or sale. Where a sale haa been made by the auditor genera] the county treasmw shall note the fact upon the tax record treMurer Sec. 73.? To all taxes unpaid on the first dar of February next after their assessment there shall be added Interest at the rate of 1 per cent for every month or art of a month durlne Which such toes remaín unpaid, and to alf llxs re turned to the county treasurer there shall also be added a collection fee of 4 per cent. Such ir? terest and collection fee shalf be collacted with sucu taxes and paid to the state, county and townslup in proportion to their aevaral riehta therein. No other charges shall be added to anv taxes voluntarily paid either to the township treasurer, the county treasurer or the state traasurer, except costs of judicial proceedings hereinafter mentioned: Provided, That when by the provisions of the charter of any city or vUlaee a collection fee has been ineluded wlth the taxés then only such addition shall be mae thereto as shall make the coUeetion fee i per cent Sec. 74. Ali compensaron of offleers in the a3sessment and collection of taxes in townships and in the return of delinquent taxes to the countv treasurer, except fees collected by tuwnshin treasurers on their tax rollg, shaU be paid by the tovvnship. AU compensation of county offleers and expense incurred by them under the provisions of this act shall be paid by the county and the compensation of all state offleers and expenses by them incurred or paid shall be paid by the state, expenses made Êy the state offleers shall be audited by the auditor general and paid out of the general fund. BBC. 75. All losses that may be sustained by the def au ;t of anytownship officer in the discharge of any dutv imposed by this act shaU be chargéable to such township. All losses by default öt any county offlcer shall be chargeable to such county and aU losses by default of any state offlcer shall be chargeable to the state. MISCELI.ANEOUS PROVISIONS. Sec. 76. rhe cotnmissioner of the state land office shall, during the month of Mar-h in each year, furoish to the several county treasure'rs a hsl of all uart-paid state lands, aud also of all licensed homestead lands that have been licensed tor a term of five years and over, andupon which patentó have not been Isiued, together with the cíate or eaoh ncense and tlie name of the licensee in tlieircounties respectively, aud such treasurera shall, on or before the lOth day of April next thereafter, cause to be delivered to the suoerviKor t( each towuship affected therebv a'n accu rate description of all such lands In liis townshlo vi!n the naiues of tlie persons holding the same' Sec. 77. Every ounty treasurer shall, before entering upon the duties of his office, exècute to the auditor general a bond, ij such surn as the said auditor general shall direct, with three or more sureties, to be approveti by the pi-osecutimr actorney, iudtre of Drob'ate. anli miinti „wv „f the proper county, or any two of them and th oudiior general, conditioneel that suca treasurer ns deputy, and all persons employed in his office' Bhall render a just and true account of all monevg received by him or them oelonging to the state and that he or they shall faithtully and prompth' pay to the state treasurer all sueh monevs rec.clv, t aforesaid acerding to law. wtik-hbond sball be filed in the office of the auditoi general t henever the auditor general shall deern procer' he may require of the county treasurer a new bond with surety or sureties tb he approved as atoiesaid, and tor suoh sum .".s he inav deern necessary, and if any county treasurer from whom a bond shal! be so requn-ed shall not eiecute such bond withln 10 days alter he shall have received uotice of such requlrement, sucli failure may be deemed sufflcient cause for the removal trom office of such treasurer. Sec. 'M. In case the said county treasurer shall refuse or neglect to execute and tile any such bond at the time and in the mamier af oresaid the auditor general shall eniploy, ia belialf of' the Btate, somt) other person to conduct the sales of lands delinquent for taxes, and to receive payment therefor, uuder his ditection, upon suoh persou executing and flBng with the said auditor general a similar bond, with sureties as above mentioned, to be by him approved, omiitioned tor the faithful aud prompt payment to the state treasurer of all mom-ys wliieh may come uto his hands as the proceeds of such sale or otherwise and a i-easonable oompensatioo for the services of such person shall be allowed aad paid out of sa.d proceeds. Seo. 7a. If the auditor general shall discover lure voe saieot any lanüs, as aforesald, that. for any reason they shouki not be solil. he sliall causo the sania to be withhelü f rom aud ií tlit; error originated wii.li the tonuship or county offieirs, he ainount of such taxes shall be charged agaiDRt the county from hich tile same were returued; if sucli error was by tonnslup officers, the amoant thereof shall bechaived by the county treasurer to the township in wliick Buch error oucurred. lf there has been a chance 111 the boundaries oL the couuty or town in wiiiih the lauds are situated after the return of sucli taxes, such rejected taxes shall be charged to the county to wliich the lands belong at the tune of such rejection. Sec. 80. The auditor general shall prepare and forward to the county treasurer a statement of such rejected taxos, and a decription of the lands upon which the saine were assessed ; and such county treasurer shall lay fus sanie before the board of supervisors at their nexr sm tnereatter. and if such taxes shall have been rejected or charged back by the auditor gene-al exeept for the reason that such land was not subject to taxation at the time of the assessment for such taxes, that the taxes thei-eon had been paid, or that there had been a doublé assessment thereof, the board of supervisors shall cause the same to be reasaessed upon the snme land au-j collected with the taxes of the then current year and in the same maaner. Skc. 81. If sucb taxes cannot be properly re assessed upon Ü ame lands, the board of supervisors shall cauie the same to he reassessed upon the taxable property of the proper town&tc. 82. It ihaUbe the duty of the board of supervisors to furetah tbs auditor general a list of JI taxe wbicb shall have been rejected or chsreed back to their ounty by kim upon lands which shall have been dotached f rom such cojnty subsequent to the time when such taxes were aasessed, and the auditor general shall thereupon credit to such county the amount which he may Save so oharged back, and charge toe same to the county in which such lands may be then situated: Provided, Such uxes shall not have baen previously paid or reassesseci. Sec. 83. Any person having an interest In land returned to tlie auditor general for unpaid taxes may, at any time before the filing of petition for sale, file with the auditor general a petition askïng that the taxes assessed to said lancis be rejected as illegal. The petition shall fully eet foith the grounds of such illeg-ality, and shall be vended. The auditor general may take any ne. oosojii y aiejj ío asceriam tne truth of the matters stated in such pe! ition, and may, in a case where the tax was paid, or the land twiue assessed and once paid, or the land not Hable to assessment re.iect íhe same. Sec 84. No tax assessed upon any property, 01 salo therefor, shall be held invalid on account of any irregularity in any assessment, or on account or any assessment or tax roll not having been niade or proceeding had witnin the time required oj law, or on account of the property having been assessed without tho name of the owner, or in tue name of any person other than the owner pr on account of any other irrepularlty, inforiiKility or omission, or want of any matter oí form or substance in any proeeeding thftt tioes not prejudice the rights of the person whose propcriy is taxed; and all proceedings in assess mg and levying taxes, and iu the sale and conveyance t: erefor, shall be presumed to be legal until the contrary is afflrmatively hown All records, statements, and certiflcates herein provided tor shall beprinia aete evidence of thefacts therein set forth. The absence of any record of any proceeding, or the omission of any mention in any record of any vote or proeeedlng, or of mentiou of any matter in any statement or eerttflejite that shouUt appear therein under the pryBlons of any law of tbis state, shall not affect tne vauditv of anv Tirrt.iin. tav . íh= dependingthereon;provided the f act that such vote or proeeeding was had or tax authorized is shown by any other record, statement, or certiflcate made evidence by the terms of ibis act or auy other law of this state. N luV sale of property for aiiy tax, shall be rendered or held invalid by showine that any record, statemnt, certiflcate, affidavit. paper, or return cannot be found in the proper office; and unless tlie eontrry is afflrmatively shown, the prasmnption hall be that such record was made and suoh certifícate, statement, affldavit, paper, or rsturn wu duly made and flled. Where any gtatemeat, certiflcate or record is requlred to be made or signad by a school district board or a townshlp board such statement, certifícate or record mar ba made and signed by the membara of such boards, or a majority thereof, and lt ■hall not ba naca sary that other members ba praaent whaa aaek signs the same. The prorlsions of tbii sacUoa shall not be coastrued to authorisa any ibowinc impeachine the valldity of anr daed rscutad br the auditor general under tfaa proTlgkoa of tfcfa act, but such deeds shall be hald aaaaaita and ooa clusive as berein proWded. Sec. 85. In any uit or j 1 1 iiawillt ta -toraa or set aside any tax, such tax ■■■" Vt haal Illaill ouly for oneof thafoUowingraasona' - I. That no law authorizes uoh tax. 8. That the person or parsons appolntad te dac.ds whether a tai shall Le raigwl nder a iriven law have aeted without jurisdioliun, or have not imposed the tax in quesiion. 3. Tjiat the persoa or property assessed was exenijjt trom the taxationin question or was not assasaed. ' I. 'i hat (be tax has been paid. 5. That the supervisor or bo:ird of review asseasing b person or prppeftj for taxation, or In the apportioument of tlie tax to the person or property In questiou, acted ftwiidulentlv. Il an.v illeffality, oiiiission or fraud affects the amount oí the tax only, the tax stioü be sustaiaeil ■o far aa the urne Is just and legal. Bko. 86. In the prosecution or defensa oí any action or proceeding by any person holding or claiming land ander any deed or deeds or lanas purch&sed for delinquent taxes, the party so clalmiug, under and by virtue of sucn purchase may show his title to said land and premisos, whether the same was derived under one or inore purchases. and may give in evidence any and all deeds of conveyauce or other evidence of such purchases as aforesaid, which helniay at any tune have received, and may claim titlo under any or Sbo-'s? shaU be the duty of the presecutine attorney of ach county to iva his counsel and advice to the county treasurer, the township treasurers and the supervisors of the county, wheneïer they or auy of them may deern ït necessary, for the proper discharge of the duties impoted upon them in this act, free of charge. gio 8S In all cases of sale of land for taxes, If the Durchaser or his assigns shall die before a deed iWl be eiecuted on uch sale, the deea mij b eiecuted by the auditor general, to and in the name of the deeeased person, ïf sucn deceased person belng still alive would be ontitled to a deed; which deed shall vest the title ki the helrs or devisees of such deceased person, in the same manner Hable to like claims of creditors and other persons as if the samo had been executed to such deceased person immerliately previous to his death, or the executoror administrator may assign the certiflcate of purehase, and the deed may Issue to the assipiee thereof, and in like cases which have heretofore occnrred, the same rule shall apply, and all deeds heretofore issued in the name of any person deceased who if living at the time of the execution thereof would have heen entitled thersto, shall have like effect as above provided. Sec. 60. The county treasurer shall at the same tíme when he malees his return of delinquent lands to tho auditor-general make A similar return to the state land offlee of all homestead and part paid state lands, the fee of which is in the state, the taxes upon which have not been collected, with a statement of the amount thereof. The commissioner of the state land offlee shall provide suitable books mid enter in the same the scription of every purcel or lana so returnea 10 his office, antt the taxes thereon. The person holding such interest in any parcel of said lanas sball on or before the let of July following Buch return pay to the state treasurer the taxes assessed thereon witli interest at the rate oí "ne per cent. per month from the lstday of February last preeeding; and in default thereof the certificate of purchase of sueh parcel shall become void and sucli land shall be subject to sale and redempt ion in the same time and manner as lanas forfeited for non-payment of interest; and no patent shall be made of such lands until all taxw thereon are paid. Sec 90 The commissioner of the state land office sriall, on or before the lirst day of May and November in each year, make out and furnish to tbe auditor-genera! a statement containing a deRcription of the lands upou which the taxes haTe been paid, and the amount of such payments, and shall at the same time transmit to eaeh county treasurer a copy of such statement so far as th (mv.B relates to his county. The general shall credit to each countv its proper part of such taxes. and the county treasurer Gha!l credit each townshii) witn its sliare of such amount. . Pec. BI. If any person dispossessed of lancls purchased in pursuance of the provisions of this act sball have made improvemen's thereon, he shall ba entitled to recover wbat such lmprovements are worth, and sball have a lien on such tands therefor, and may enforce the game by bill In equity where no other provisión is made by Sec 92. In case of the organization of a new county after the time Lor making the assessment roll. and prior to the return of the 'ownship treasurer, such new organization shbil in no way affect the assessment, collection or return of taxes for that year, or any lands attached to the new county. Nt división of a township after the time for inaking the aseessment roll, and prior to the return of the township treasurer. shall in any way affect the assessment, eollection. and return of such taxes; but such taxes shall be assessed. collected and returns made as tT.ough ihere had been no such divtoiun. lf lands are detacned from any county after the taxes thereon are returned to the auditor general, and any such taxes are afterward relected or set skle, the county from which they are detached shall receive creilit, and tlie county to which they are attached shall he charged, as may We proper under the provisions of this act. Sec. 93. li any ccrtin-ate or saie snan oe iosi or destroyed, on satisfactory proof being made, the county treasurer may make a neir certiflcate showing the oale. It shall have the same forcé and effect as the flrst certifícate. The auditor general shall execute a second deed of lands conveyed, as herein provided. in all cases in which he shall be satisfied, by sufflcient proof, that the original deeú and record thereof has been lost or destroyed. which said deed shall declare upon its face that it is asecond deed, and shall be exeeuted to the same party oiily as the first and shall recite the loss or destruction of the former deed and its date if possible. Such deed shall lnure to the benefit of the grantee in the first deed, lus heirs or assigns, as the case may be, and shall have the same torce and effect as said first deed. Before the execution of such deed toe party applying therefor shall pay to the stat treasurer the sum of 80 cents. Sirn it4. The taxes on anv lands returned as ünquent may be paid to the county treasurer at any time prior to the date oí sale, or to the state treasurer at any time before the petition for sale thereof shall be sent to the county treasurer, and not tliereafter. Af ter such petition is filed with the register payment of part oí the taxes therein specified shall not stay proceedinfrs thereon to enforce pavment of such taxes as are not paid. Aiter doeree and before sale, the total amount as flxed by such deeree may bo paid, but a less sum shall not be received. Sec. 95. This act shall be applicable to all cities and villages where not inconsistent with their respective charters. With such exception the provisions hsreiu as to supervisors, township treasurers, and boards of review shall include all assessini and collectinf; officers and all boards whose duty it ís to review any assessment roll. The vrerd township may include city, ward or vUlage. When by the charter of aoy city or village, delinquent taxes or assessments are returned with other taxes to the county treasurer, Buch 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 respective charters to the contrary. Provided that. In any incorporated city, the charter of which does not provide for a board of review, such board shall consist of the several Biinervisors or other officsrs makinK the asuuient„the city attorney, an.l additional l2aoers to be appointed by the common dl (wno hall not be aldermen), equalizing the Dumber of supervisors or assessiue olïieere. Til e ■easioo of said board of review shall be held al the councü room on the same davs as desiguatt' for tho meeting; of the township board of reviev . and the proeeediugs thereof coaducted as near & sut be m tbe Bame manuer. Said board shaU elei. t a ehairman and clerk, who shaU certify to the eorrectness of the several assessment rolla when completad, aubstíiütiaily as the form prescribe! 1 b wscdoD 19 of the act. The appointed membera of uid board of roTiew shall take the constll n HonaJ oath of offlce, whicti shall be filed in tlw cffio of the city recorder or clerk. Seo. 96. The authorititw of any city or vlllage, tbs of which does not so provide. mav proTide by ordinaneu for the return of ai! tases on real property to the county the same manne:1 and with like effect as refur. by township treasurers. The taxes thus : shall be collected ïu the earae manner a taxes returned. Sic. 97. The authorities of any city or viüagu whleh, by íts charter, has the right to sell land. for unpaid taxes orassessments, may provide lor judicial tale of such lauda. Such sale shall be made on pc titions flled in behalf of the city or village io interest, and sha ij conform, as near as practicable, to the provisions as to sale in this act. Seo. 86. When an offlceris authorized to do any act, nis deputy shall have the same anthority. and such omcer shall be responsible for the acts of bia deputy. Sic 99. Supervisors shall be allowed, for Iheir services in assesning property, making tax rolla, and for extending taxes thereon, at the rate of $' for each day actually and necessarüy spent in m&king the same. The metnbers of the board ol review shall be paid at the same rate per da.y f ir each day actually and necessarüy spent in al tendance upon the board. The accounts tor si services shall be veriñed, audited, and paúl : other township expenses. County office' be paid for services under this act by salarotberwise as the board of supervisor?, shull rit'1 mine. Provided, That the city of Detroit stw!i exempted from the provisions of the last clu' of tuis sectiou. and tbe commou couucii Bi have power to flx and determiae thecoini1 sation of tbe city assessor thereof. Provideil 1 ther, That the township of Kalaraazoo shaí'. exempujii from the provigions of the tlrsl of this seetion, and the township board of stii township ghall.hare power to fixand deterinii the compensation of the supervisor of said town ihip, but the amount pafd tor such service uot exceed the sum of $l,uoü per annum. Beo. 100. The township tre&surer, with the conent of the township board, inay appoint a dep uty who sbali posess all the powers and muy perform all the duties of the treasurer. Buch townsbip treasurer and hi3 bondsmen shall bt liable for the acts and defaults of such depulj treasurer. Such deputy shall be paid by tij' treaaurer. Stc. 101. If at any time it shall be discovered tbat the treasurer of any township has receive ' the taz asstfsstxl upon property whieh he has re turned delinquent, the supervisor shall have power, and he ii bereby requlred to collect tbe saine, in tii Dame of his township, from'sucb treasurti or hi uretiea, together with interest and char ges. Sec 102. No injunction shall issue to stay pro cedinfs for the assesament or collection of taxes lUider this act. Sec. 103. íf any supervisor or other assessing offleer oí aiiy township or city sball wüfully aasess any property at more or Lesa than what he believes te be íts true cash valué, he shall be guilty of a misdemeanor, and on coiiviction thereof ne shall be punished by inaprisounient in the county jail not exceeding one year, or by fine not exceedin,' $300, at the dtscretiun of the court. If any boaT' wltose duty it fs to revio_w the assessments of aii assesaiug officer shall willfully assess property at more or less than Íts cash vaiue, tbe inembers voting in favor of such action shall severaüy be gullty of a misdemeanor, and on conviction slntll - punished by imprisonment in the county jail not exceeding six months, or by fine not exceediug $300, at the discretion of tlie court. Seo. 104. If any offleer to whoru any tax Ís paid shall fail to make proper entry and return of süch paymeut, he shaü be Hable to any person Injured tor the f uil amount of tb in jury, and if such fail ure is wulf ui he shall be guilty of a misdeuieanor, and shall, on conviction thereof, be punished by Imprisonment in the counly jail not more than six months, or by fine not more than $300. Seo. 105. Any peraon wbo, unüer auy of the proCfeecUngs required or permitted by this act, shull wülf ully swear falsely, ghall be gullty of perjury and subject to its poual tina Sec. 106. Any offlcer who shaíl willfully neglect or ref usa to perform any of the duties imposed upon bim by this act shall, when no other prorisioa is made herein, be guilty of a misdemeanor, and on conviction tbereof flhall be puQished by imprisoument in tbe coiuity jail not exceoding sii montbs, or by fine not exceeding $300, in tbe diacretion of the court, and Bhall be liable to any pereon injured thereby to the full extent of the iniury Bustained. Bec. 107. If the caibier of any bank ihall willf ully neglect or ref ua to malee and file, in the office of the county clerk, a list of the ñames of the stockholders, the amount of stock held by each, and thelr respective resldences, as providrd ín this act, or sball willf ully make any false cutry or statement in any such list, he shall be guilty of a misdemeanor and on conviction be puniuhed by a fine not exceeding $300. 6ec. 108. It hall be the dutr of the auditor general to f urnUh in due season to the several county clerkg, at the expense of the state, all blaakt! and record books made nccassary by this ut. So 109. The auditor general shall, from time ] to time whenever he shall flnd it neoessary, cause to be printed at the expenso of the state, a sumcient number of copies of this act, with such f orius of proceedlng Onder the same ag may be uecessary and proper, to furnish one copy to each supervisor, township treasurer, township clerk and county clerk, and three copies to each county treasurer, and shall transmit to acn countv treasnrer, at the expense of the county, a sufflcient nuraberfor such county; and every county treasurer receiving such copies staall ïmmediatelv transmit to the township clerk oï each township nvü copies, tobe distributed by blm to the ofticers entiüed thereto. Tuis act is made to taKe immedlate effect. Approved March 14, 1882. BBIDQES AND HIGHWAÏS. AN ACT to amend sections four, flve, and eight of ohapter two, sections four and seven of chapter three, section three of ohapter four, sections five and thirteen of ohapter eleven, and to add a new seotion tn liant.Hr twfilve to stand as section teen, of Act No. 243 of the session laws of 1881, entitled "An aot to revise and i solídate the laws relating to the ment, opening, improvenient, and ( nance of highwaya and private roads, and , the building, repairing, and preservation of bridges within this State." Approved June 8, 1881. 8K0. 1. ThePeopleoftheStteof Mlcnisan enact, That sections four, flve, and eisht oi cliapter two. sections four and seven oi ctiapter tliree, seclloa three of cbapter four, sections flve and thirteen of chapter eleven , and that tnere be added a uew section to ohaptertwelveto stand as section fourteen thereof, of Act No. 243 of the session laws ol 1S81, entitled liAn act to reviso and consolídate the laws relating to the establishment, opening, iraprovement, and malntenance oi highways aud private roads, and the ouiialng, repairing, aad preservation of„ Dr'lSes wiihlo this Siate,"- approved June 8, l8i.- be and the same arehereby severallyamended so as to read as follows: CHAPTER 11. SEC. i. Iu case the electora present at ar y anU'.al townahip meeting shall ueslect or retuse to vote aiiy rato ol highwa? labor to be asífssed, as by the flrst subdivisión of the last preceding section provideil, the Corarnisssoner In making hls assessiaeot, may assess not excecding one.halt day's labor upan each one hundied dollars of valuation; anl in oase such electors shall neglect or refuse to vote a money lax, as by the senond subdivisión of the preceding section providel, tue township board may oider to be levied such ram, wiihln the limit herein above provided, as they nu iWin necenffltv. lor the iniprovenn'nt ol roads aml bridges; and a ceri ified copy of the recorü ol the pioccedings of the township meeting, township board, and highway commtüsioner respectins; the assessinent of sueh highwtiy lauor and highwaytax shall be delivercd by the township eierk 10 the supervisor of hls township, on or before the flrst day of October inach year. The amountofsuch labor, estimating the same at the rate of one dollar for each day, and also the other highway taxes shall be levicd and aaseesed by the supervisor upou tho township asse.sraent roll tor the current year, and shall be nollected in the same manneras moneysappropriated forKeneral township purposes. The taxes so levied shall be oarried out in the assessuient roll as highway taxes. The township treasurer shall keep a separate account of the samn as the highway rund. Sec. 5 The Commissioner ot HtehwayB shall be in attendance at the office of the supervisor on the Monday next following ihe compleüon of the assessment roll by the board of review in each year, notice ot which shall be given by the supervisor to such Comniissioner for tho purpose ol assessing a highway tax. and he shall have free acces to the apsessment roll until he shall have eoinpleted his assessment. &h,c. ív Ttie rowii-ft p cierK sn:u umc .i.... cates of the severa! lists, one ol wbicb lists lor each district shall be filed by such clerk in nis office and the other ehall be forthwith deliTored by the Cooimissioner to the overseer ol highways of the district, with his warrant as commissloner annexed thereto,cominanding tbe overeeer of highways to waru the persons therein assessed tu woik on tha highways, aud tomake return of nis doings in the preinises to such Oouimissioner as the law direct. Noomission to enter or assess property for highway labor upon sucn lists, or other error or defect in such hsts or in the warrauts attached tbereto, shall in any way affect or invalídate the assessinent of property in the township assessment roll prepared by the superCHAPTER III. Sec. i. Everv person liable to work on the highwavs shall work the whole numbnr of days for which he'shall have been aasesai d, aniega he phall elect to commute for the same or some part thereuf, and shall, within the time in whieh he is rcquired to appear and work, pay the comniutation money, at the rate of one doilar für each day assessed, to the overseer of the district in which the labor is requircd to be performed, and the comniutation shall not be considered as complete until such money be paid. The overseer shall give to every person perforrmng highway labor assessed upon real or personal prop..7,- .in.nh urwïn hisj lit._ nr nonarnutinir therefor. a receipt sisned by him. If suuh labor is asseBsed against personal property, such recelpt shall set forth the name of the person appeariug on the overseer's list opposite such assessiuent and the value of such property; and if such labor is assessed against, real property, he shall describe the same; and in all cases such receipts shall state the number of days' labor performed and the amount of comnvutation paid on account of such property. The overseer shall also enter upon his list to which the warrant of the commissioner is attached, opposite the descrlptionof such property, the number of days' labor pertormed and the amount of money paid. In the event of the loss of or destructlon of such receipt, the overseer of highways may execute a duplícate receipt. After the flling of such list and warrant in the office of the township clerk, such clerk shall, upon the application of any person interested, make and sign a certifícate setting forth what appoars on such list respecting the performance of the labor and payment of commutation for the labor assessed against any propertj on such list, and such certifícate shall have the same forcé and effect as a receipt of the overseer aforesaid. All commutation moneys so paid shall be expended by the overseer, so far as may bc necessary, in the purchase of implements, or constructfon and repair of the roads and bridges in the same .district, but no overseer shall be allowed to commute for any portion of the time for which he is assessed, unless his tax snaü exceea me nuwur ui ■days necessary for the faithful and efficiënt supervisión by him ol the highway work within his district, in which case he may commute for the excess. Sec. 7 Every sum of monev collected for a refuaal or negleot to appear and work on tho highwayB shall be set off against the assessment upon which it was fonndod, estimating every one dollar and twenty-flve cents colleeted, exclusive ot the costs ot'the proceedings, as a satisfaction for one (iay's work. And the oyerseer shall give receipt thercXor as provided in section four of this chapter. CHAPEER Iv. Sec 3 At the time such vote is taken, and at every annual township meeting thereaftïr, the electora present, Immediately atter the election ofoverscersof highways, ahall, by a majonty pi thoae present and voting and who do not reside in any incorporated village, determine the amuunt of tax to be raised lor highway pnrposes under this chapter, for the next ensuing year, not exceeding one-haH of one per cent on Ihe agKretate assessed valnatlon of tbe property of the township; and in case they do not so determine the amount ot such tax within the limit above provideil, it shall be flxed by the township board. A certifled copy of the record of ihe proceemngs ot the tWDShip meetinR and township board flxing and determining the amount ot euch highway taxes, shall be transmitted by the township clerk to the supervisor of his township, on or befon; the ürst day of October in each year, and such taxes shall be levied and collected in the same nianner as moneys for general township purposes are levied and collected; but no partof such tax ahail be levied on property within the limita of incorporated villages. The taxes so levied shall be carrled out in a separate column in the tax roll as highway taxes, aad the township treasurer shall keep a separate account of the same as the hishway tund. In addition to the bond reqmred to be given by the treasurer, by section seventy-sevcn of chapter sixteen ot the revised statutes of eighteen hundred and lorty six, such bond shall be in at least doublé the amount of any moneys to corae into his hanös byvirtue of this chapter Seo. 6. Th'S Commissioner shall, between the flrst and flfteenili days of November in eaoh vear cali upon uach overseer of his township for thü purposeof procuring the returns mentioned in section twelve of tbís chapter, and sball, on or belore the 201h clay of November, deposit the returns rnenlioncd iu the sixth subdivisión ofeaid aeotíon with the township clerk, and at the same timo he shall deposit with euch olerk the origiual list and warrant received trom theComuúsBioner. Said clerk shall ule and keep the same in hisjofflee. SEC. 13. Eyery such overeer shall, immediately UDon the rendaring of euch account, pay over to the township treasurer all moneys collectod by him for ludftmenta and commutations and reniaininK unexpended in his hands. But no error or omission of duty on the part of the overseer of highways shall invalídate the highway tax SesSOfl ly lúe BUj'tïiVJSUr Uil iuc iuirnanii aoDcnüment r0UCHaPTER XII. Sec. 14. The townshiu treasurer and other offleers authorized to reccive payment tor taxes aoesseil in any township, shall accept the receipt of the overseerof hifc-hways given for labor orommntatinnmoney. and credit the same nn account of highway taxes assessed during the vear in which the labor was peiformed or cominulation paid ajrainst the prtierty thercin described as cash, etimating the labor at the rate of onc dollar per day. Such township treasurer or other ofllcer shall give receipt Iherefor and mark the same paid upon nis tax roll or delinquent tax list, as in the cae of the payment of taxes In inonev The recciptso teceived by the township treasurer or otber offleer shall be credited and allowed to him asmoney; but the offleer to wbom such hi(Lhway tax is so paid shall receive no fee or percentage thereon. ,,._.. Thls act is ordered to take immediate eftect, Approved March 18 TO PEO VIDE FOE'ASSEbSINO TAXES IN CEETAIN OASES. An Aot To repeal sectionNo. 1138 of the Compilad Laws of 1871, being an act approved March 21, 1865, entitled -'An aot to provide for assessing property in certain cases at any time between the first daye of May and October in each year, and for the more speedy colleotion of taxes in eertain cases;" and section No. 1141 of the Compiled Laws of 1871, being an aot approved April 5, 1869, entitled 'An act to provide for the payment of taxes levied and assessed npon lands purchased and held for non-payment of taxes ;" and act No 169 of the session laws of 1873, approved April 25, 1873, entitled' "An act requiring settlers under the homestead laws of the United States to pay taxes after a residence of five yeare;" and aotNo. 180 of the session laws of 1873, approved April 29, 1873, entitled "An act relativo to licensed homestead lands, and to provide for taxing the same in certain cases, and act No 37 of the session laws of 1873, approved March 22, 1873, entitled "An aot relative to the payment of taxes;" and act No 118 of the session laws of 1873, approved April 18, 1873, entitled "An act P lative to granting injunctions in oertain 1 oases," and act No. 6 of the session laws of 1874, approved Maroh 24, 1874, entitled "An act relative to taxation ;" and section No. 1136 of the Compiled Laws of 1871 as amended by act No. 82 of the session laws of 1875, entitled "An aot to provide for the return and settlement of tax sales of county treasurers ;" and seotions No. 9G7 to No. 1133 both inclusive, of the Compiled Laws of 1871, the same being actNo. 169 of the session laws of 1869, approved April 6, 1869, entiüed "An art to provide for the uniform assessment of property, and for the oollection and return of taxes thereon," also all aots amendatory thereof . Seotion 1. The People of the State of Michigan enact, Tbat section No. 1138 of the Compiled Laws of 1871, being an act approved March 21, 186d, entitled "An act to provide for assessing property in certaln cases at any time between the flrst days ol May and October in each year, and fer the more speedy coUection of taxeB in certain cases ; ' also section No. 1141 of the Compiled Laws oí 1871, being an act. approved April 6, 18WI. entitled "An act to provide for the payment of taxes levied and assessed upon lands purchased and held for non-payment of taxes;" also act No. 169 of the session laws of 1873, approved April 25, 1873. entitled "An act requiring scttlers iinder the homestead laws of thn TTnitod 8tatee to nav taxes after a residence of flve years ;" and act Ño. 180 of the sossion laws of 1873, approvcd April 29, 1873, entitled 'An actrela tive to licensed homestead lands and to próvido for taxing the same in certain caaes ;" and act No. 37 of the session laws of 1873, approved Maren 22, 1873 entitled "An act relative to the payment of taxes " and act No. 118 of the sesalon laws of 1873, approved April 18. 1873, enötlefl "An act relative to granting intunctions in certain cases;" also act No 6 of the session laws of 1874, approved Maren 24 1874, entitled "An act relativo to taxation:" also section No. 1136 of the Compiled Lawe of 1871 as amended by act No. 82 of the sesBion laws of 1875 entitled ''An act to próvido for the return and settlementoftaxsalesof county treasurers;" also sections No 967 to 1133 both inclusive, of the compiled laws of 1871, the same being act No. 169 of the session laws of 1869. approved April B, 1869, entitled "An actto provide for a uniform assessment of property, and for the collectlon and return of taxes thereon;" and all acts amendatory thereof, bc and the same are all hereby repealed, so far as relates to the future assessment of taxes and the steps tocollect the same. They remain in force only for the completion of all proceedings heretoiore beBun for the collection of taxes, except as othcrwise provided by law, and for the protection of all rights geinedthPreunder. And conveyance ofland hero tofure sold or that may hereafter be sold and all alfions commeneed ana now pending under the provisions thereof. This act is ordered to take immediate effect. Approved March 14, 1882. [No. ia. j FOB EEBUILDINO NOBTH WDío" OF BEFOKM BUHiDINO. An Aot Making an appropriation for rebuilding the north wing of the main building of the Beform School, for the building of two new oottages, and for remodeling and extending the steam heating apparatus for said institution. Section 1. The People of the State of Michigan enact, That the sum of seventy-flve thousand dollars be and the same is hereby appropriatea out of the general fnnd in the State treasury for the year one thousand eight hnudred and eighty-two, for the purpose of rebuilding the north wing of the main building of the Reform School, for building two new cottages, for fnrr.ishtng said buildings, for the plumbing and gas-fltting for the same, and for remodeling and extending the steam heating apparatus for the several buildinge of said institution. bEC. 2. The Board of Control of the Reform SCHOOI snfln, witiuu uutty uhjs juter mu pussage Ol this act, solioit plans, speciflcatione, and estimates for the several buildings named in this act, by advertisine; in such newspapers as may bc designated by said board, and shail select such plans as shall, in their judgment, be best suited to the purposes for vrhich snch buildings are to be used. Immediately after the adoption of plans as aforesaid, the board shall advertise for proposals for the erection and completion of the buildings aforeaaid, and shall award the contract or contracts for said buildings to such person or persons, and upon bucu conditions as shall, i their judgfnent, be for the best interest of the State. SEC, 3. The building designated in sectiqn one of this act as the north wing of the main building, shall be made to contain sultable dining and bath rooms, of sufflcient size to accommodate flve hundred inmates, :üso rooms for the employés of said Insticution, and such other rooms or apartments as said board may, in its jndgment, require, and in the adoption of plans tor said buildiug reference shall be had to making the same the main building, or a portion of the maiu building, for said institution. WiiC. 4. The sum appropnated by sectiononeof this act shall be placed to the credit of the Reform School, and paia upon the order of the Board of Control, in tne manner provided by law. Sec. 5. The Auditor General shall incorpórate In, ana acta lo, tne otate cax ior me year iaü tne amount appropriated by section 1. of this act, which arnount, when collected, shall be placed to th credit of the general fund, to reimburse said fnnrt for the amount hereby appropriated thcrefrom. This act is ordered to takc ïmmediate effect. Approveü March 14, 1882. [No. 13.] FOEMATION OF VAULT A8S0CIATION. An Aot To authorizethe formation of Vault Assooiations in the State of Michigan, for the purpose of preserving and protecting bodies of deoeased persons before buria . Section 1 . The people of the State of Michigan enact, That any five or more persons desirous to organize an asaociation for the purpose of preserving and protecting bodies of deoeased persons before burial, may execute under their hands, and" acknowledge before sorae person autöorlzed to takethe acknowledgment or deeds, the duplícate articles of agreement, as hereinafter specifled, one copy whereof shall be filed and recorded in the office of the Secretary f State, and onc copy whereof shall be filed in the Clerk's office of the couuty where said association Is located, and upon the execution and acknowledgment of such articles, and the flling thereof, the signers thereuf and those who may hereafter become associated with them shall become a body politie and corporatc for the purpose set iorth in said articles. Section 2. The articles of association shall contain: First. The i'ull names of the persons associating in the flrat inatance, and the place ot rcsidence ol each persou. Secoud. - The uame of such Corporation and the place where its office i'or the transaction of business ís located, and the period for which it is incorporated, not exceeding thirty years. Third. - The object for which it is organlzed. Fourth.- The number and uames of its tmstees, if any, and regular offlcers, and the time and place of holding lts annnal meeting. Fifth.- The terms and conditions of membership thereiu. Sixth. - Amount oí capital stock, number of shares, by whom taken, value of each share, and amount paid in on each share. SECTioN 3. Said associations may purchase or take by devise or gift, hold and convey, real estáte not exceeding three acres of land, and may erect thereon a vault and such other suitable buildings necessary to carry out the objects of said nssociation. Ordered to take immediatc efl'act. Approved March 14th,182. [No. 1.] OONSTBUOTION OF UNION BAILBOAD STATIONS. An Aot To Amend Seotion 33 of an Aot to authorize the inoorporation of oompanies for the oonstruotion of Union Raüroad Stations and Depots with necesaary oonnecting traclts, acd the management of the same. ■Seowon 1. The people of the State of Michigan enact, That Seetion 33 of said Act be so amenoed as to road aa follows : Sec. 33. It shall be competent for any railroad coinpany organized under the lUws of thïö State, in the viclnity of auy city or village for suburbau businees, to consolídate its stock, property and eflfCfa, with auy company organized under this A t, upon such terms as may be mutuallv agreed upou by tho unaniinons consent of all stockholders of both companies, and Buch Consolidated companies shall be liablo. lor all the obligationa and entitled to all the privileges of either company. And it shall bo competent and lawfnl for any company organized under this act to aid euch suburban railroad company to construct its railroad either by tfikiiïg stock thcrein or guaranteeing ita bondp, or in any other form ïïjiicn the two comfianies may agree upon, and to sfccure sirch loans of credit or money or otaer advance of means, and may enter into agreenient to work and opérate such suburban railroads, or take a lease of the same upon such terms as may be mutually agreed upou, and any such contract lor consolidation, lease or other form of security made between the said companies, wheu füed with the Socretary of State for record, shall bc prima iacie evidenceofsuch consolidation, lease or contract, and of all the statements therelu contained. Ordercd to take immediate eftect ADDroved March 14. 1882. INo. 16.] INOOBPOKATION OF MANU1'A.OIÜK1NO 0OMPANIK8. An Act To Araend Seetion 18 of an act entitled "An Act for the incorpora tion of Manufaoturing Companiea" approved Mav firat, A. D. 1875. Sectiok 1. Tho peoyle of the State of Michigan enact, That Seetion 18 of an act entitled "Au Act for the incorporation of mannfitctnring compauies" approved Muy flrst, A. D. 187Ö, be and the name ts txeréby ainended so aa to read aa follows: Hec. 18. Every guch Corporation may amend ita Anieles of Aesociation by the adoption of a new name for such Corporation, or by the specilicatiou of any other lawful bnaiüeee by it to be carried on, bv tbe vote of not lesa than two-thirde in interest of all its etockholdera; but before it ehall eommence any buSineaa uuder its amended articles other than aueh aa was diatinctly and deSnitely specifled in itö original articloa, the Baid Corporation ahall canse auy such amendment or araeiHlinent8,aubacribed by at least two-thlrds in ntereat of all ita stockholder and certitted by its president, to be reoorded in the same marnier aa iaprovided tor in original articles of incorporation, and wheu so reconled, aiich amendmenta shall become a part of the articlea of iucorporation of auch company. Ordered to take immediate effect. Approvea jyiitrcii it, ioo# fNo. 16.] FOB BENKWINa INOORPOBATION OF MININO AND MANUFAOTÜBINO COMPANIES An Act To provide lor renewing the inoorporation of oompanies organizad for mining and manufaoturina purposes. Seotion 1 The people of the State of Michigan enact That !t shall be lawful for any Corporation or-'auW'd under the lawa of tlüa State for miuiug or ïnauufacturlng purposes whose corporate existeace is about to terininate by limitation of law, at its aunual meetiug next preccdiug, or at a special meeting called lor that purpose, to be held within one year iminediately preccding the date of such termluatiou, by a vote of two-thirde of its capital stock to direct the coutinuance of its corporate existence for such further term, not exceoding thirty yeare, as may be expressed In a resolutioii lor that purpose. Upon the adoption of euch rosolution by the stockholdera, It shall bc (he duty oí the president and eecretary to roake, sigo aud acknowledïe, duplícate articles of aiasociation (as In the case of a new corporaüon), to which shall be annended a copy of theproceedlngs ot such stockholdere' meetiug, certiüed by the eecretary and verifled by his oath, which articles of association Bhall be flled with the Secretary of State and wtth a the county clerk uf the county where the corporaa tion carries on its business nud beby them recorded p in' their respective offices at the expense of said f. cóVporation and the copies so flled, the record thereof, or a certified copy of cither of such records l shall be prima facie evidcnce of the facts therein J Sxctiun 2. Upon the expiration of the time c ited for the existence of such oíd Corporation, a í new corporation shall be deemed to be formed by ( such arücles of association, which shall, at once, aucceed to all the property and rights of action of i the old corporation and shall be Uable for all of lts ( debts or other obligations, and the offleers of the I old corporation shall succeed to like offices in the I new corporation. and every etockholder in the old corporation shall be, to a like extent, a stockholder in tne new corporation. Ordered to take hnmediatc efiect. Approved March 14, 1882. [No. 17.] BELATIVE TO DISOKDEBLY PEK8ON8 AN AOT to ameud section 3 of Act No. 169, of the Session Laws of 1881, entitled "An act to amend seotions 3, 6, 7, and 10 of Chapter 53, being compiler's seotions 1962, 1965, 1966, and 1969, of the Compiled Laws of 1871, relativa to diaorderly perBons," approved May 20, 1861. Section 1 The People of the State of Michigan enact That section 3, of Act No. 1Ö9 of the session laws of 1881, entitled "An act to amond sections 3 6 7 and 10 of Cbapter S3. being compiler's sectínn Í082 1986. 1966 and 1989 , of the compiled laws of 1871 relative to disorderly persons," approvett May Oth, 1881, be and the same is hereby araended so as to readas follows: (1962) Seo. 3. In det'ault of such sureties being found the justice shall make up, slgn and ale in the connty clerk'e office a record of conviction of such oflenderas a disorderly person, specifyinj generally the nature and circumstaucee of the órlense, ana shall by warrant under his hand commit such offender to the comraon jail of the couuty or tothe State house of correction and refonnatory at lorna, or to the Detroit house of correction at Detroit, ihere to remain until such sureties be found or such offeuder be ilischarRcd according to law: Provided, That no person so convictud shall be sentenced or committed to the Detroit house of correction unless the bourd of supervisors of the county where such conviction is had shall have mado an agreement with the Common Conncil of the city oí Detroit or its authorized agent or offleer to receive and keu in said house of correction any person or persons who may be bo senteneed or committed : Provided further, No female person shall be sentenced to be couáued at said State house of correction and reformatory at Ionia. Approved Maren 14, 1882. [No. 18.] OPERATION OP BAILKOADB IN THE STATE. AH ACT to amend Section 17 of Act No. 198 of the session laws of 1873, entitled "An act to revise the laws providing for the incorporation oí raüroad eompames ana to regálate the running and management and to fix the dnties and liabilities of all railroad and other corporations owning or operating any railroad in this state." Approved May 1, 1873. Bkction 1. The Peopleofthe State oi' Michigan enact , That Section 17 of article two of Act ïïo. 198 of the session lavs ot 1873. entitlcd "Au act to reviee the laws providing for the incorponition of railroad companies and to regúlate the running and management and to ftx the dnties and liabilities of all raiiroad and other corporations owning or operating any railroad in this State," approved May let, 18i3,be amended ao as to read as follows: Skc. 17. In case any railroad company is unable to agree for the purchase of any real estáte, property or franchise requircd for the purpose of its incorporutiun , it ahall nave the right to acquire title to the same in the manner, and by the special proccediugs prescribed in this act; butthere Bhall be no power, exceut for erossinir. to take the track orriaht of way of any other railroad company except when any road bed or part tliureof has tbr five years reinaincd or shall hereatter forfiveyeais remaiii in an uufinished conditiou, and without haviiig the ties and iron placed and continued theren. Up to the time measures are instituted to appropriate the same as herciuafter autnorizcd, auy other railroad Corporation ahall have the rlght b acquire title to the same and to the real estáte and easements held by suchcouipany tbr use in connection therewith in the marnier prescribed for obtaiuiug other property or franchise! required for its use, and iu such ease procoedijigs may be iustituted in a court of record of any cuunty wherein a part of such roadbed soughtto be acquired raay be sitúate, and aU of such roadbedund property aforesaid within this State, orouly a part thcrruf(at the dection ot the au]liuautj may be included in one proeeeding. rfoticeoftheapplication shall be given the company or Corporation owniuíí or clainilng any interest iu the roadbed and property mentioued when created under the laws ot this títate by serving a copy of the petition and notice hereiuafter nientionéd personally upon its president, any vice-president, superintendent, secretary, treasurer, general manager, or general counsel, if either of them reside within the State, ten days or more prior to the preseutatrou of the same to the court, but if tuey do not, theh service may be made by publicatlon as required by section 18 of this act, except iu such case a üescription oí the property as tnis hetuou providod shall be sufBeient, and if such company or Corporation was not created under the laws oí tlús State it niay be served by delivering such copy of the pctition and uotice to either of said ofilcers peraoually at least 30 days previous to presenting such petiüon to the court, or by publication as required in said section 18 exceptit suall be sufflcieut to describe the property to be taken as provided in this section. lt shall be sufflclent in such petiüon so describe the property sought to be appropriated as the line is designated in the articles ofassocution, or articles amendatory thereof and by which it vwas established , and i'urther designating it as the roadbed and property connected therewith of the company or corporatiou then owniug or claim - ing it whose title is sought to be acquired. Ordered to take immediate cflect. Approved March 14, 1882. [No.19. J BUILDINGS AT THE STATE PBISON. An Act making additional appropriation for buildings at the Michigan State Prison. Sbc. 1. The People of tüe State of Mieüigan enact, That tüe sum oí seventeen tuousand dollars be approprlated from töe State treasurv to be expended for improvemeuts to the State Prison at Jackson as iollows: Thlrteen thousand dollars additional to and for the purpose, and as provided by section two, of act number two hundred and sixty-four of the session laws of 1881; four thousand dollars additional to and for the purpose, and as provided by seetion three of saidaet number two hundred and sixty-four of the session laws of 1881. Sec. 2. If the lowest responslble bid for either of the buildings named in said act should be for alessainountthan the sum ap. propriated for the same, then the balance of said appropriation may be used if necessary, for the erectlon of the other building therein named, in addition to the arnouut herein specially appropriated for the same. Oidered to talte immediate effect. A nnrnvñri Maroh 14. 1882. [No. 20.1 TO KEGDIiATE AND QOTEBN THE STATE HOUSE OF OOBBEOTION BEFOBMATOBY AT IONIA. An Aot to ameud seotion 12 of an act entitled "An aot to regúlate and govern the State House of Correction and Reformatory at Ionia;" approved May 22, 1877, as amended by act No. 110 of the Public Acts of 1879. SEcnoN 1. The People of the State of Michigan enact, That section 12 of an act entlüed "n act to regúlate ad govern the State House of Correction and Reformatory at lonia;" approved May 22d 1877, as amouded byactNo. 110 of the Publio Aots of 1879, be and the ame is hereby ameuded so as to read as follows: Sec. 12 From aud after the time wheu the State House of Correction shall have been opened for the reeeption of all offeaders, all coürts having criminal jurisdiction in Michigan uuay sentence all male peysons duly convicted oía felony before thera.atd who shall be at the time ol sentence of the lull age of gixteen years and not inore ttaan twenty-flve years of age; and alao all male persons üuly convicted before them of a misdemeauor when the imprisonuient shall aot belessthan nineiy days; and also all male persons duly convloted before them under the provislons of chpter 53 of the Oompiled Laws of 1871 in default ofsureties for good behavior, w the said State House of Correction; Provided only, That they shall seutence to the State .Prison at Jackson any male con victswithin tneagesofsixteen and twenty-flve years, whom they shall sentence for lile or for crimes involving that penalty accordin to law, and such thers wiMiln toe ages above limited convicied of felony as in theirdiscretion they shall deern best. Ordered to take immediate effeot. Approved March 14. 1882. [No. 2l.] NEW 0ONGKESS10NAL DISTRICT . An Act to divide the State of Michigan into eleven Oongressional District. Skction 1. The Feople of the tateof Michigan enaot, That thip otate hall be divided into eleveu Congressional district pursuant to a ratioof repiesentation nxed by an act of Congress, for the year eignteeu hundred and eightylwo (1S82), for tbe apportionins anew tue Represen tatives among the several couuties. anu each district shali be entitled to electone Representntive, the dlstricts to be constituted of the several countles, and numbered as follows, lo wit: Mrtt, The First District shall consist of the couuiy of Wayne. Second, rneSecond Dlstrlst shall consist of the counties 01 Mouroe, Lenawee, Hillsdale and Washtenaw. Third, The 'J'hird District shall eonsist of tbe counties of Jackson, Calhoun, Branch, Barry and Eaton. Fourth, The Fourth District shall consist of tne countles of Berrien, Cass, St. Joseph, Kalamazoo and Van Buien. Ftfth, The Fifth District sball consist of tne counties of Allegan, Kent, Ottawa and %ixih, The Sixth District shall oonsist of the counties of Clinton, Ingham, Livingston , Qenessee and Oakland, tkventh., l'he öeventh District sball consist oí the oounties of Macornb, 8t. Clalr, Lapeer, tjanilac and Hurón. Eighth, The Eigtitü District shall consist of ibe counties of Shiawassee, Saginaw, Gratiot, Moutcalm, Isabella and Midland. Ninth, The Nintn District shall consist of the countles of Muskegon, Oceana, Newaygo, Mecosta, Osceola, Lake, Masón, Manlstee. Wexford, (jharlevoix, Mlssaukee, Antrlm and KulKaska. , Tenlh The Tentb District shall consist of the counties of Tuscala, Bay, Gladwln, Clare, Rosoominon.OgeLnaw, losoo, Crawford, Oscoda, Alcona, Alpeua.tMontmorenoy, Otsego, Preeaue Isle, (Jheboygan and Kmmet. KUventh. The Eleveuth Distriat shall consist of the counties of Grand Traverse, Benzie, Leelanaw, Manltou, Macklnac, Chlppewa Bchoolcraft, Delta, Menomlnee, Marquètte, Hough ton, Baraga, Keweenaw, Isle Koyaland Ontonagon. Approved Mareh 14, 188Í. ADDIXIONAL JUDQKS FOB THIBD JÜDISOIAL DI8TBI0TS. AN ACT to amend an aot nnmbered 267, entitled "An aot to próvido for two additionai oirouit judges for the Third Judicial Oirooit," approved June lOth, 1881. The People of the State of Michigan enact.That Í au actentitled "An act to provide tortwo al circuit judgcsforthcTMrd Judicial Circuit," ( Ítroved June ÍOth, 1881, be amended so as to read as ollows : Skction 1. Thatafter the ílrst day of January, A. D. 1882, there shall be two additional Circuit Judges for the Third Judicial Circuit. In which the city ot Detroit ia situated. The three judgea of said circuit shall have equal and co-ordinate powers and duties, but when Bitting together a concurrence of two shall be sniScient. One of said judeee shall conötitutc a quorum íbr the transaction of buBiness and they shall have power by an order to be entered upon the court journal in general tems epecifying or classifying the business aaslgned, to apportion among thcmselvea the business to be transacted as they may ('rom time to time, order and direct. They ahall. from term to term desígnate one oftheir number to act as presidingjudge of the court, with power unless otherwise ordered by the court, to assign and apportionthebusinessaa afore, said, among said judges, I n case ofthe absence, illHess , or inability from other cause of such presiding judgo to act, the other judffps shall desígnate by order to be entered on the journal, one of their number to act as preeiding juago untü the disability ia removed. SEC. 2. Wheuever any cause, matter or proceeding, or ftny motion application or other business shall be aasigued to one of said judges, a Journal entry thereof shall be madeby the clerk of the court autl the said judge Bhall proceed to hear, try, and dispose of the business so assigned to hira with the same forcé and effect au if he was th; only judge of said circuit and subject to, and with the power and autaortty conferred by aü the rules of firactice and of law applicable to circuit courts havng ouly one judge, and therenpon eaid judge may proceed with the trial or hearing or other business so assisned to him in the principal court-room, or in a separate room attended by the clerk or one of nis dcpuües, and by the sheriff or one of nis deputies and by juryinen not engaged in the trial of other causee, if it be a canse to be tried by a jury and Buch judge while so sitting for the transaction of business shall have all the powers' of any circuit judge sitting in ay circuit court iu thls state, and the proceediags shall be regarded as proceedings of the circuit court had ín open court, and at a seBsion or the sam circuit court. u & sumcieut number of ' jurymen shall not be in atteudance upon the court, and not engagcd on the trial of other causen said judge may direct talesmen to bc summoned as in othor cases. A record of proceeding before each of the judges shull be entered in the journal of the court in the usual marnier, the same as thongh the judges were sitting together, and be verifled by the siguature of the presiding judge, or ia his absence, ol the judges or judgo present at the rcading and correctiou thereof. Wheneverthe sign ature of the juáge of the court shall be required to any bill of exceptions, order, decree or other evidence of any proceediug, or tbr the approval or verification of any act the wgnature of the judge or judges before whora thsiproceediugB were had shall bü deemed suffleient. No atay of proceedings shall be directed or ordered by any one of the said circuit judges in any cause or proceeding excepting when the order or decree uuder which proceedings are stayed shall have been made by such judge, uuless the order st'iyiug proceedings be entered in open court, or with the coucurreuce of at least one other judge of said court, and no order exceptiug orders made at chambers, and then only by the judge making the same, shall be set aaide or vaouted excepting in open court. Sec. 3. The twoadditional offices of circuitiudge ofttie Third Judicial Circuit created by this aet, shall be dcemed vacant from and alter the ttrstilay of January. 1882, and said vacancies shall be filled by appointments by the governor, the persona ho apponited to hold their offices provieionally from the time ol their appoiutment until the general election to bo held iu November, 1H82, or uutil their successors öball be elected and qualitled, and at whioh e ectiousaid offices shall be rcgularjy lillea by an election by the electora 'of said circuit iu tne same mauuer that vacancies in the omce of circuit judgt; are now fllled ander the existing laws. Th attnugrupher ot tlie court shall have the power, subject to the approval ot the court to employ one or more assistant as hall iu thejudgmentofthe cuurtbu nucessary to aid him in the discharge of hls duties, the compensation of said assistants, who shaït duly qualify under oatn, shall be flxed bv the board of auditors of Wayne couuty, and payable ia monthly iustallmeuts out of the couuty treasury. iu case the counsel for either party to any suit or proceedlog, shall desire a transcript of the whole or a part of the testimony or proceedings ia any case for the purpose of movin for a new trial, or removiug it to the supremo court, it shall be the duty of' the steuograher of the court repurting said testimony or proceedings to furniah the same vvíthiu such linie as the judge or judges'who heard or tried the cause shall direct, anri he ehall be eutitled to receive these - for from the party so requiring it the suui oí' six cents per folio foreach folio so transcribed, and ihe money so paid the stenographer, ehall be recovered as a part of the fcaxable costs of the party in such motiou. or in the supreme court; Provided, however, that if each party in the cause or proceediuj; ehall at the same time desire such transcript, said stenographer shall luruish tae same ou payuient to him therefor of six cents per folio to be paid by each party ; Provided, that in any criminal case the court may, ou the request of the prosecuting attorney, or of counsel for the defence, order th stenographer to make a transcript of tae testimouy anQ proceedings in said case, said transcript when eo made to be paid for by the county at the rate hereiu established for transcripta in civil cases. Such transcripts shall be deemed the oftlcial record of the court; Provided, further, that il' the said judge or judges shall direct a copy of the testimony and other proceedings upon auy trial to be made, the stenographer shall make and file the same within the time specifled by the said judge or judges, without coets to either party. Ordered to take immediate effect. Approved Maren 14. 1882. [No. 23.1 TO OONSTBUOT SEWEBS, ETO. An Aot to authorize oities and vülages to construct, enlarge, and maintain sewers, as public improvements,in private property, and to repeal all laws in conflict with the provisions of this act. Seotion 1. The peopleof the State oí Michigan euact, That the common conncil of any city and the board of trustees of any village in ais State are hereby authorized to construct, enlarge and maintaiu sewers, hereby declared to be public improvementa, in private property ; and may enter, by committee and by agents and servante, into and upon private property where it is proposed to construct a sewer, and makc necessary examinations and surveys, the better to enable them to determine the necessity for using such private property for a sewer and to lócate the saine, and for any such entry no action shall be maintainable. But the common council or board of trustees before constructing a sewer in private property sball acquire the rlght to take and use the property for such purpose, by agreement or purehase. or by proceedings ín the proper court in behalf "of the municipality, in the manner provided by law m that behalf. All laws in conflict with the provisions of this act are hereby repealed. Aonroved March 15, 1882. [No. 24.] BEGI8TRATION IN THE VILLAOB OF XALAMAZOO. An Aot To amend seotion eighteen of Act No. 142, approved Mayllth.A. D. 1881, session laws of Michigan, to extend time of registration in the village of Kalainazoo. Seotion 1. The people of the State of Michigan enact, Thatsection eighteen of Act No. 142, of the session laws of 1881, approved May llth, 1881, be, and the same is hcreby amended so as to read as follows: 176. Sectiou 18. At every eession of the Board of Ecgistration of any township or ward, after the year one thousand elght hundred and ñfty-nine, itshall be their duty to review the list of names in their register, and if it shall have come to their knowledge taat any persou whose name has been registered has died, or has removed therefrom, and ceased to reside therein, they shall place the letter "D" against the name of the deceased person, and the letter "R" against the name of the persou who has removed, with the date of the entry, and the iuitials of the name of the member making it, so as to show by whom and when made, and thereafter such name shall be considered and üeated as uo longer in the list, and shall be omitted ia the copies above provided for. But if it shall happen that such entry was erroneously made and such person shall thereafter appear at any election and claim the right to vote thereat, his name nay, on his application, be again re.gistered upon the foUowing terms: Ue shall, upou his oath or aüinnation.which anv member of ihe Board of Inspectora, or the Baard of Registration muy administer, decline that he has not removed froin, but is stül a resident of the township or ward, and is otherwise a qualined elector, and enütled to vote, and on making such oath or afflrmation, his name may be registered in the manner above described, eithcr by the Board of Kegistratiou or rhe Board of Inspectora, and if such applicant shall awear or affirm faUely he shall be liable to the pains and penalties of perjury ; but in case such cutry shall be made fulsi'ly, malicioiHly. and without crediblo information, the inembtir of the Board making it shall be guiltyof a misdeïneanor, and be punisheil as such, and the party aggrieved shall be entitled to recover of him in au action on the case treble damages for tlie iujury, and treble costs of suit in any court havlng jurisdictiou of the cause, and the record of the defendant's convictiou of the criminal ofl'encc, duly autheuticated, shall be prima facie evidente of his liability. provided that at the sessions of the several Boards of Kegistration next preceding the general electiou to be held in thls State in the year oue thousand eight hundred and eighty-two, and at said sessions next preceding the general electrón every ten years thereafter there shall be had and made an cntirely new registration of qualined electors of each orgauizcd township and city in this State, excepting In the couuty of Wayne, and except in those cities where provisión is made by exisung law for a new registration oftener than every teu years, the sarae to be made in the manner hereiubeiore specifled for registration of qualined electors in townships alter the year eighteen hundred and flfty-niue. After the making of each of said new registrations no other shall bo used in any manner at any election or township meeting, but the same shall bc reviewedand corrected from time to time as hereiubeibre provided. Upon the making of each uew regÍ6triitionhereunder,tb.e former registers shall he securely sealed up and flled with the township clerks respectively, and shall not again be opened, except upou the order of a conrt of competent juriadiction, the Leglslature, or a dnly authorized committee of one ot both of the House thereol. Notice shall be giveu by the several township clerks of the time and place of each of said uew registrations by posting writteu or printed notices thereof in six of the most public places in each township at least twenty days before the session of the Board at which the same is to occur. Provided, further, that tlie additional time of four (4) days shall be eiven for the completion and perfection of the proper registratiou In the township of Kalamazoo, in the of Kalamazoo and State of Michiiean Said additional four days to be thoie immedi'ately prior to Saturday next preceding the general elestiüu, and the annual townnhip meeting, and any special election after the date of the approval of this act. This act is ordered to take immediate effect. Approved March löth, 1882. INOORPOBATION OF MICHIGAN IHIJEB'b PIBE INSURANCE OOMPANT. An Act To amend Section 1 of Act No. 157 of the session laws of 1881, entitled "an aot to authorize the inoorporation of a Michigan Miller's Mutual Fire Inauranoe Company. Seetion 1. The people of the State of Michigan enact, ThfttSectfon 1 ot ActNo. Io7 ot the öession Laws of 1881 be and the same is hereby amended so a8S?cüoan i" Therapie of the State of Michigan enact that any nnmber of ownera or operators ol flouring milis or grist milis, or feed miUs, and reBidents of this State not less than ten, may associate totrether and forni au incorporated company lor tne uurposee of mutual Insurance of the property of lts members against loss or damage by flre or lightnliiE Which property to be ïnsui-ed shall be located in this State and saai! consist of flouriiig milis, ;rBt milis, feed milis, with the engines, eeara, machinery, implemcnts and deviees ustíd thercin in the grinding, crushing, cleaning and preparatlon of all kinds olgraine, seeds, or othcr vegetable productu for food or feed, and the accoinpauying warehousee, out-buildings and sheds ai)pertaining to said flouring, grist or feed milis, or the machinery counected therewith, together with thc Btock of such grains, seeds, or vegetables on hand or the product manufacturad therefrom contained in such niillrt, warehouses or buildings counected therewitli and belouging to the members. This act ís ordered to take immediate eflFect Approved March lo, 1882. [No. 26.] TO ADTHOBIZE TAKING OF PBIVAIE PBOPBBTÏ FOB PUBLIO USES. An Aot to authorize cities and villages to take private property for the use or benefit of ithe publio, and to repeal aot No. 201 of the public acts of 1877, approved May 23, 1877, and all acts amendatory thereof . Section 1. Thepeopleof the State of Michigan enact, that the common council of auy city, and the board of trustees of any village In tnls State, Is hereby authorized to take private property for the use or benetit of the public, within ihe llmitation of the Htate euusiitutiuu, and to institute ancl prosecute proceediogs tor that purpose. Sec. 2. feuch proceedingfl niay be commenced and proseeuted under thls act, wnenever the common council or board of trustees shall have declared a public improveiueiit to be necessary in th munioipality, and shall declare that they deern il neceasaiy to tae private pruperty, deacribin it, lor such public iuiprovement, designating it, and that the Juiproveiiieut is for the una or ueneflt of the public. In citiet and vül.tKes authorized by law, and villagea authorized by law to levy special assessments upon pruoerty, tor the public improvemont propoied to be made, the covmun council or board of trustees ihall, by reoolution, üx and describe a special taxing district embmcinK the taxable real estute which, in their opinión, will be benefittid by tho improv. ment, upon which may be assessed, levied and cullecttd, the jusi coupensation requirud to be made for tne property, as the sume shall be awarded. lu tvl1 otüer caaes, and in cities andrillagea not embracea by the furetfuinit pruvisiun, the amount tt such ounipensatloa ahali üe asaebbed, tevied and coilectud iu accurdance with Lhe jeqmreuieiu of any law, guverning tüe case or tü muuicipali'ï. tuucüing assestiiuenta and cullectiou Of luxcm in Uie matter cf hiicü puüiic luprovement. A renoiutiwii süalt direct ibe cit ur vuue auuruey lu uiaiuutu pruceeuiüti ia betouif Of Lbu luuutuipulUr, iu ttio proper court tu crry uut me object ut lüe resuiutions. Juriudicttuu is ücruüy voumrrvú upuu Lb circuit court ïor the county in all Ciisi unuer tui act; provlded, tñat m ciüea taavmg a reeorder a couit, me pruceedinKD ahall be inututeU vu in ai court; oud In oiüett im,Tin a superior cuurt und uu reo. rdtx's couit, sucü proceo ansa na.ii be moütuted iu auch auueriur uuuit. ÖtO. 3. Lp.u itjceivuiii ïrom the city or Tillají clerk a cupy of rnicn reulutiuu, cenitted uuuer seal, it süaii be the du y ui uch uttuine 10 piepare and Ü.e, in me name ur tue cay ur villaje, in Ihe court haviug jurUuicLiun tuwieut, a pvuuun Signea by hiui Iu Uta utttuUl cuuiacter, ana uuly vtriüod by n,tni ur by uwe t-eraun huviug knuwledge of ilie fret; tu wfcica puuuuu m. ceitiued copy oï Uie reulutiuaB ui ihv cuuiiuun cuuucil or buard oí iru.ee Bhaii be auux0i, wuicñ certiüed copy süail be riuxa lacio eTlueu; of ilie act.ou i.keu uy iha eumuion cuuucil r Ui bo ra uf uuBteea, and ui ui pnn..Kt ui id reaoHllluiiS 'i íie ptítiUull Bu il SiaLe, uDlUliK w.ilcT Ihings, tüat u iu luuue aud ü.ed as vUiniubueciiieHi ui Judicial piuctiuuig tiy ib munictaiu. m pursuauce ut ihiantti, .o acquir kb ngku lu lake private pruperty lur Uie ute wr bcueui uf Lue public, wiiiiuut cuuueut ul üie owneri, lur a pubho iuipruvem.nt, ueoiK atiug il, iur a jutt cuiuptuaütiua Lu ue ujftdt. a üeeunptiuu vX fctie prupeiy p'.poötid U Oc taken itait u kivwd, and teucraüy liie iiiiLure ur exteni uí iuu uuu tercui lüat vi bo jequird la iUKüing tiuü uiuiii aiuiutf th i" pruveuieat haii be alutU; una aisu me imama ut tbeowue.uand uihcrn luleresitid in tne pruperty tolar aa eau be ttscerniu.cU. iLCuüiuií ti.U ia puBsesaiou ut the pruuiiaeu The etuiuu ubail alsu si.itti iiiuL the cuuiinuii couucU ur buaxd ul ti'ueues lina declarad amd pubiío unurovenien lo be ueoessary and mey unen ii necesoarr to tune the private piopertj uecribeu in that bej,alf, fur aucti improveniem, fur tue ue ur be.ient ui tne public, in cities and viilaiiea where a special taz is Ml be assessed upun pi.purty benotlieu. by me impioruuenl me ptitiuu hall -iveilie tuxmg district as üxeti and dvscilbou in the reaulution ol tne couinuii u.unc.l ur board of Uusiees, and state ihe nauies oi tne owners or ocuupuutt of the laxaote property tnibraced tnerciu. 'ihe p u tion shan a=k inat a Jury ue suiuoioued and 111paneieu 10 ascenain and determine vrhemer 11 is necessary 10 taRe suuh prtvat pioperiy, aa it is proposed to take, lor tue ua ot bencUt oi tne public, unü 10 ascertaiu and determine tne Just oomponsation to be made ihereior: and it me coniuion council wr board of trusteeu shall have üxeu a special district to be asscöaed íor íuch couj, eusation. and the jury shall Una that it ia nee uary to take me priva. e j.roperty (or ihe usa or beneni of the publio, tu assess anü atportlon upon tne taxabie reai estáte wuhin such district, accordiox to the benetlt to be üenved frum t . improvemeut,the amount of the compeusation awarded by me jury o suoh portion taereof as tne law ïoverning me case shall reauire; me peütion may stat any other pertinent matter or ttiinKa, and may pray for any other or t'urther relief, to whloh me munioipality may be entitled, within tbe object of thls act. Sec. 4, Upon receiving such petitlon it shall be the duty of the olerk of said court to issue a summona agairst ihe respondents named in such petition, siating brieSy the object of said petition, and commanding them ia the name of the people of the State of Michigan to appear before said court at a time and plaoe to be named in said summons, not less than tweuty nor more than forty days from the date of the same, and show cause, if any they have, why me prayer ol said petition should not be granted. Seo. 5. Saia summons shall be served by the staerUr, nnder sherUC or deputy sheriff, of the county, or suBie other person, at least live dar before the return ay thereof, upon all me respondent found within the county, by SKhibiting me orüfinal and delivei ing a copy to each of them: it any respoudontö who is a resident of the county cannot be tound, the summons shall be served by leave a copy theieofat his or her residence or place oí abode, with some memoer of the family of suitable we and discretion. If any minor or person of unsound mind ia interested in the premisas to be taken or assessed, service may be made upon the guardián of such person, ii any, and if there is no guardián the court may appoint some discreet afld proper person to be guardián f or such person in suoh proceedings, and thereupon such guardián shall have authority to represent such person in said proceediLgs. The proceedings to appoint such guardián shall öe the same as in other cases is provided by the statu te. If tt shall appear on the return day of the summons that any respondent eaunui be found in tne county, and that uuci. respondent is a non-resident tnereof and has not TQluntarily appeared, the court may make an order requiring such respondent or respondenta to appear and show cause why the prayer of the petition siioulu not be granted, on h day to be named in tne order, not less tnan thirty days froni the date tnereof, ana may requlre that a certiBed oopy ol such order be personaliy served upon such respondenis wherever lound, if practicable, at least sbc days before thd tune namen in the order for appearance; or the court may umke such order for appearance and require, as to any or all such nou-resident respunuents who snaii not nave uten servad and have not appeared, taal crvic be made by publishlnu a certined cupy of sucb order f or three suocesaive weeks at least once in ach week in ut least one newspaper pubiished within the munlcipality, il tuero be one, and it' not, tnen in a paper publuned in the count, tne last publicatiun to be at least six dys bef ore lüe day nxed in the order tor appearance Alias and piurie summuns niay te is,ued, and the court, may adjuurn the proceedings trom time to tiine as ihere Bnall be occasion, aad as in other civil cases. Bervice of suca order fur appearanoe in eitber mode prescribeu shall be sufflcient notie of me proceedings to bind the responden and tne property represented by them. The return of the orfleer upon the suoimons or the afliuavit of any otiter peraon making service thereof, and an affiüavlt of the due service or niblicatiwn of the order tor appearunce, if any, shall be nled in the clerk's office befure a jury shaJl be empaneled, and be sutneient evidence ui service on the respondeuta and 01 tne m.inuer of service. tí c. ti. On the return day of the summons or On Bomo subsequent duy .u which the proceedinKS are aujourued, il no numoient cause 10 the coutrary has oeen snown, the court shall make an order tliatajury bti empuneled in the cause. Sucíi jury shall be cuuiposed of resident treehuldeis of the munuipality, aüd shall be eelected and empaneled as toliuws: The sheriff, under .-.ueriff, or a ueputy sheriff of the cuun.y shall ou the bbio day ut at an adjourned day niake a list of tw n.y-luur restdeiu f eeli lüera of suid ciiy or vlllagu, und Lhe cilj or vilque altorney.iu personoi by an assiitant or deputy, aou tus responden! colieclively, eb.. 11 Pach nave ibe right to siriiie six nuiues írum he list of persons wriiteu down as afuresmd, and subject to objeciion tor eau e. The iwslve p-iisons who=e name are lef i on the list Bnall tompoae the Jurv lor the trial of the cause, and shall be suinmoned to attend at ucU time s the court snall direct, by a venire issuen by tlie clerk of lhe coun.and to be served by une of the otficers atoresaid, II tüe resuondents nKie:t or ref use tu strike said nme irom said list II shall be doue by the judge of me court; and in case any uf the to De buuimoned cannot be fvuon in the cuunty, or beinft suwmoned do not aueud, ur shall be excused tor cau-e or omenrioe, talesmen pussessiuK the necessary qaalincatiuns may be summoned as Juro in tn e cose by such sheriff or BherifTs ulllcer; and the practico and uroceedings unuer tnu act, except as herein pr ,vided. relatlve lo empanelinu, suouonIng, and excuslng Jurors and talesuien, and impusiwc penalties or üues upon them lor non-attenüance shall be the sume as the practico and i.roceeainu of theórcuitcourtsuf the Btate relatlve to ueuit Junrs in civil cases In sucu courts, except that oereinytory challcnges shall net be allowed. 8K0. 7. The jnrors so empaneled shall be sworn or shall affirm in tsubstance as followB: You dosoleinuly swear (or affiim) that you wili well undtruly ascertain and de.erinine whetber tbere is necessity for takiiig lor the use or benam of the pubuo the private property whicn tne petiiion describes and prays may be taken; and if you shall determine that it 1 necessary to take said property, t at then you ascertain, determine, and award tne iust compeif.-iitiuu to be made therefor, and faitüful.y and luipartially discharge all such other dutlea as devolve upon you ia this case, and unless uischarged by the couit, a true verdict give aocordlroi to law and the evidenoe. So help you (iod (or under the pulns and penalties of perjury). The j ury sh.ll hear the proof and allegations of the parties and the arguments of counsul, and, if so ordared by the court, shall go to the place uf the intended tmprovementin the charge of an officer, and upon, or as near as practicable to, any property proposed to be taken ur assessed, and examine the premisen. They shall be instructed as to tneir duties and the law of the oase by the judge of the court, and shall retire under the charge of an offloer, and render thelr verdict tn the same manner as on the trial of an ordinair civil case, but the same shall be In wrlting and be nigned by foreman or by all Jurors. SKC 8 The jury shall determine in their verdict the necessity for taking Buch private proporty lor llie ue or beneüt of the public tor the proposed improvement, and in case they flud that such uecessity exists they shall award to the owners of said property and others interested therein such compensatiun therefor as they shall deal just; and in cases where a special assessment is required to pay for the proposed improvement, or any part thereuf, the jury shall asseBS and apportion the compensation to be pald for the private property taken, upon the taxable lots and pareéis and subdlvislons of real estatf within the assessment district Of any) nxed by the common oounoil or board of trustees, which wlll b beneflted by the Improvement, in proportion, as nearly as may be, to the benents they wlll receive, or ases and apporüon In like manner tae portion of such compensation which the law governing the oase requlreis to be thu assessed na spportlonea. If any Buch prlvata property shall bö subject to a r Katio, lease, aprreement or oth t lien, estáte, or s terest, thoy shall apportlon anti awtird to the parties in interest such portion of the compsnsution as they shall deern juut. Sec. 9. To assist the iury In arrtving at their verdict, the oourt may allow the jury, when they retire, to take with them the petittons tiled in the case and mapABhowinR the proposed improvement, and the assessment district, 01 any), and the location of each and all thj pareéis of property to be taken or assessed ; and may also submit to them a blank verdict, wnioh may be as follows: PART I. ' We and that it is noeessary to take and use the private property described in the petitlon in this cause for the public use (or benefit) as a ). PART II. And the Juat compensalion to be paid for such private property we have ascertained and determinad, and hareby award as follows: i lililí i lllll-j L iMiü a lilij i! s nmi í 1 1 i I I i í ! 1 1 rmn SI mili ! II i i iií-TTTTm I I liiil! : : : i i i íl 1 1 ■ : : ■ &=í %h : : : í : : , . : . . c o ï i ! 5 i ! S f. ____LLlLL: S S S s i i i i i :- ;i i i i fei ?a i i i i i i a . : : : : i Sg jiij! Si I J li i;;;;i II I liiij iflÜ Mi i II I 1 i; 11 il 1 _ - : fl" tlil: :.:::: a ■ ■ i ' : á ;:.::: 5 ." : i ! i i ! S S j ! : : . : o a k. i I i 5 i d a :1o. o? ! : !. ' üg2 :::;■.: S5 tí ! ! "II i ! ! ■ 3? gs i f I ]1 ] R 5 i I i ; : ! ; :.::: Si : : : : : The different descHpttons of property and the name of the occupanta, wnersand othtra tnterested therein, ma; be inserted in said blank verdict (unoer ' ne dlrection of the court), before ie is submitted to the jury. SkC. 1". Tn verdict of the jury may be set aaide by tb .j court and a new trial orde red, in the same manner and on the same grounds as in ordinary ciTil actiona tn the ■ ireuit courts of this State; and amendtuenta, el the r in furm or su batanee, of the petttlon, proceas, and proeeediog, may be ulluvved wben tbey will not interfere with the substantial ríght a of the partiee. Knies of practice under thU act may be adopted and promulgated by the supreme court of this 8 ate. Sec. 11. Motiona for a new trial or to arrest the prooeedings eball be made wi'hin two days nfter therendltlon of the verdict, unless further time is allowed by the court, and il no auoh motion is made. or belnff made is overruled; the court ahail entei an order conbrmUg the verdict of the jury: audsuch judKment of conflrmation, unless reversed by the suprime oourt, shall betinaland con.lusive as to all persons intereated therein. The coinpensation asseased by the jury upon any lot tfr parcel of land shall be a lien tbereon from the time oí sucia oonUrmadon unt41 paid and satisned, 8KC. 12. Any person whose property may be taken or assess d constderinï himself aggrieved, may appeai from toe j udgment of the court conflrming the verdict of the jury by fllinii In writlng wlth the clerk of said court a notice of such appeal wlthln Uve days af ter the confirmation, and serving within the same time a oopy therecf on the olí y or villace attorney, and flling a bond in said court, to be approved by the judge thereof, conditioned for the prosecution of said appeal and the payment of the sum assessed against the appellant and all costs that mtty be awarded agalnst him, in oase the judgment and conftrmatiun of the court shall be afflrmed. Sao 13 In case of appeals as above it shall be the duty of the clerk of the court without delay to trausmlt to the supreme court a certlned copy of all the flles, records, and proceedtnss in the oase. And it shall be the duty of the judge of the court, at the request of the appeliant, to settle and slgn a case showing the testimony taken on the trial, the objections, rulings, and eiceptions concerning the same; and the instruetions of the court to the jury, with the exceptions thereto; and the ame shall be retumed by the clerk as a part of the record in the case. Sec. 14. The said appeal may be brought on lor hearing at any term of the supreme court, and said court may amrm or reverse the proceedings and may grant a new trial. The said court shall allow the prevalling party bis reasonable costs and expenses to be taxed, and all costo and expenses awarded to the city or vlllage may be applled onor deducted from the oompensation (if any) to be paid to the appejlant. 8EC. 15. When the verdict of the jury shall have been flnally conürmed by the court, ano the time ui which to take au appeal has exptred, or if an appeal is taken, on the flliiw in the court below of a certined copy of the order of the supreme court, affirming the judgment of conflrmatlon, it shall be the duty of the clerk of the court below to transmit to the common councll or board of trustees a certined copv of the verdict of the Jury, and of the judgment of confirmation, and of the orier (if any) allowing and taxlng the costs and expenses; and thereupon the same proceedings, in due course, shall be taken for the cullection of the sums assessed and appoi tioned by the jury. ss i prorided for the collectlon of assessments for gradlng streets under the laws eontrollinK the levy and oollection of gradingtaxesin such city or villages. At any sale whioh take plaoe of the asses-ed premises or anv portion thereof delinquent for non-payment of the amount asseaBed and apportioned by the jury, the city or vlllage may become a purchaser at SEC. 16. Within one year af ur the conflrmation of the verdiet of tbe Jury or afier the judgment of cunUrmation shall on appeal be amrmed, the common council or board of trustees shall set apart „„,4 .„sa in hp orovided in tbe treasury the amoum raqulred to make eompensation to the uwners an.l persons interested, for the private propertv taken, as awardad by the jury; and shall, in the reiotution settin apart and proridlng said sum iirect the city orvillage treasurer to pay to the persons, respectiiely entl le i to the money so sal o part and provided, to each hls or her proportion as ancertalned and awarded fey said Terdict. And lt shall be the duty of the treusurer to securely hold such money In the treasury for the purpose oí payinx for the property taken and pay the same to the persons entuled thereto, accordin to the verdict uf the jury, on demand, nd not pay the money for any oiher purpose whatever. The common counoil or board ..f trustees may borrow such sum trom any money or fund in the treasury of the city or village and repay or refund the same trom the benent assessed and apjortloned by the jury, if any, when collected, or otherwtse as may lawfully be provided. Whenevar the necessary sum is actuallj in the treasur? for Mich purpose, the traaturer thall njake and .ign duplícale certlflcates verlned by üls oath. suowlng ihat th atnount of compas..tion awarded by the jury is a tuully In the ireasuiy to ti,e iredii of the private property taken ia the case, nlviiiK th.: t.tle of the case; he snali c uae oueof ïhw certificates to be tilO'i in the offioe of tne clerk of ihe court in wuich the proceeulnirawere had. and the other to be flled with the city clerk; whloh ceruticates shall be prima fcle eviduLce of the matieis therein stated. Whenever the amount of such compensatton is In the treasury and thus seoured to be pald, the oommon councii or board of trustees may enter upon and take possesiion of and conven such private properiy to the use and purpies for which it wu takeu, and may remove all buildinKS, fenoes, and other obstructions therafroui. In oase of resistiinOB or refusal on the pan of any oue tu me cemoion cuunc.l or board of trustees, or tueir ageuis and aervants entering uuon and taking poosession uf such private (.roperty, for the use auu purpose for which it was taken, at any ttuie aft r the amount of the compeusation aforeeaid is ctuaily in me treasury, ready 10 be paid to th Be entilled thereto, the lommon oouncil or board of trustees, üy the city orvillage attoniey, may apply tu the court and shall be entitled on niakiug a sumeient shuwing, to a wnt of assistanee to put theai i't possessiou of tuo property. ac 17. Oificers, jurors, and witnesses in any proceodini8 under tin acl shall be e..titled to receive front the city or villaje instituting the procecdings the sanie fees aud cumpensation as are nrovijed by law for similar seivice in n ordinary action at laf in the circuit courts of this "sec 18 The practlce and proceedings of the recorder's court ol the city of Detioit, under ti is act relatiiig to the summoning and excusiug of such jurors ud talesmen aud lo iu.posing ptnalti s upon thfcin lor nonattendanoe, snall be the sjme aa the practiue aud proceediass o. saiü court relativo to petit jurora lor the trtal of criminal Sec 19. All the expenses and costs of the proceedings tu take aud use private property under this act, incurred by th municipaüty, shill be ruised by a general tai, to be levied and collected in such city or village according to the provisions of its charter or act of iucorporation. tíEC. 20. The cities and vtllages of thts btate, authorized to take or hold land or property outside of their carporate limits lor obtainiug and secunug a aupply of water to the municipality or for any other public purpose, may take private property therefor, provided it is lor the use or benefit of the public fheproceedinga in all such cuses shall cpinply, as near us may be, to the proceedings prtsciibed by this act, but shall be instltuted -u the circuit court of the countv, and the jury shall be coniposed of dtsinterested freeholders of the county, not residing or owning property witnm the coiWatcj limits of such city or village, and shall be empaneled as follows: The sheritt oí the county shali niake a list of twenty-lour dlainwrested freeholders of the several to"8"Ps"L;l county, and the city attorney ana the responden! and to be served by said sherlit. If the respondenw refuse to stnke six names frQm said lut.it hall be done by the circuit judge, and in case any of the persons so summoned' hall not attend, or shall béexcusei for cause on a peremptory challenge ot otHerwue, taleuaen po.mg tbe j ' ■hall be summoned y iai4 "ineil or board of trusl"-orto discontinue proceedlnndet ; , la ac alter the renditioa of the verdj2tof the jury. Dut, they raay direct the citv or village attornoy to move for a new trial or to ar r2s, the protefdincs. or to take an appèal to the suprema ooMrt and in any such case the same procedmgs shall be taken as are hereinbefore prescribed m the case of like proceedings on the prt of any respondent. Sec. 22. It 8hallbe prima faeie evidence to who are owners of, and persons interested in anv property proposed to be taken or asseseed, iñ the proceedings instituted under this act if the register or deputy register of deeda ot the county shall teatify in open court that he has exarained the records and titles in his office and states who are the owners of and persons interested in such pvoperty, and tho nature and extent of such ownershlpand interest. Andan abstract of the titlp of any parcel or pareéis of sueh property, certiSed by the résister or deputy register of deeds shall also be prima faci evidence as to ownership and persous having an interest In any such property and the extent and nature of eaoh interest. Sec. 2 . In casethere Is, on the private property taken, a buildiHg or other structure, aud the same shall be sold by or uoder direction of the coramon council or board of trustees th3 araount produeed by the sale shall belong and be paid to the fund for paying the rampensatiou awarded for the property t lcen, and the comrron eouocll or board of trustees ahall cause Buch araount to be credited and applied in reductionprorataeftheassessment and apportiomnent made by the Jury, if any, and before procReding to collect the sme. Sec. 24. Cities and villages now authorized under existing acts of incorporation to take private property lor public usi-s, may severally proceed inder the provisions of their respective local charers or under the provisions of this act. Andthis act shall not be construed as in any way affecting or impairing the provisions of such local charters on the subject of taking private property for pubSec. 25. Act number two handredand one of tha public aots of 1877, approved May 23. 1877, ,d all iaws amtindatory thereof are hereby repealed; tut nevertheless proceedings bep;un flnd undetermined under sa'd act shall not be aSected by such repcal bnt may be completed in all respecta and bal be as binding as if this act had not been pvBsed. Approved March 15, 1882. [No. 27.] TO INOOBPOBATE GBAND OOTJNOTL OP OOOS TEMPLAR8 OF TEMPEBANOE. An Aot to provide for the inoorporation of the Grand Connoil of the Royal Templan of Temporáneo, and any seleot conncil of tha order in the State of Michigan. Bection 1. ThePeople of theSlau-of Miohlean enaot, That the Grand Counoll of the Royal Templara of Tempcrance duly organized within tblB Btate under aud parsuant to the provlsions of the Conslit.al.lon aad lawB of the ''Supreme Couooil of the Royal Templara of Teinperanoe" may becoiae a body "-porate aud politie, in the manner foll wing: Firxl .t gome regular session of suoh Grand Councll held ander and pursuaot to the oonstltiitloii aud lawe thereof, a renolution shall be put to vote ol thi membere thereof expresa! og the desire and delermlnaiion of said Grand Councll to be incorporated, and dlrectiog the officers tbereof to perfect such incorporatlon, and If suoh resoluüou recflves a two-tbirds' vote of the mrmbers erssent ït shall be declared passed, otherwise lost. Seoond, Ou such rsolution belngsopassed the öraud C"Uncil, or tba Grand Secretary and the Grand Trustees.sball prepare anieles of associition under Ihelr hands, and th seal of the said Oiaud Couocll, setting foith tbenumber of persons tben in good stauiiog under the Jurisdiotion of said Orand Councll d-siring incurporatiou, the name by wblch the Grand Councll is fcnowu, Ihe date of lts orean izauon, eopy ui icooiutlon menlioned In the first subdivisión of tblsact; itaecorporate Dame by wntch the Grand Council shall be Uuown In tie law, the place where the general office ehall be maiutatned, the object, and purpoxe of the assoclatlon, together witn a copy of the consUtutlan laws and bylaws of the Graai Council wblch sonll in uo way oonfllet or be Inconsistent witn tbe object and purpose oftneSupremeCounoilnf the Roya! Templare of Teinperance.as stated in lts actoflncorporatlon. eongtltution, laws and by-laws, nd the penod for whloo it is incorporated, notexceediug niuety-nineyears. Third A. certified copy of sucb articles of assoclatlon, wiib all tbe papers raentioned in the second subdivisión of this actshall b Bied in the office of the Secretary of State, and shaU be recarded together wtth the amdavit hereafter named, by sueh Seoretary In a book to be kepl by him for that purpose. Fourth The GraDd Councelor, the Graad Secretary, and the Grand Trustees, executing such articles of asnociatio Bhall mate and aunei thereto, befor flling, an affldaTit tatJUK that they are respectively members of, and occupyiog the official position abov named lniall Grand Council, that the resolutlon a copy of which is sot out in the articles of association was luly passed at a meetlus of said örand Council held pursuant to the provisión of theConstitutlon and recelved a two-thirds majority of all members present that all the statements in said articles ol association aretrue.to the best of thelr i._.„i..i„o o„rf hMr. and that said Grand cöüncil wasïesally organized a„d Is aotlng under a constitutioB duly approved by Ue Hupreme Council of the Royal Templarsof Temperance, a body corporate under the lawsof the State of New York. SKfí ion 2 When all the forgo!nEriulremeiS aie complied with the Grand Counoll orthe Royal Templar of Temperanee of the S ate of Michigan shal! be a body porporate nnd De iltlcby the name expressed Ín such tictes of asgociïtlon and by that name snall be a person In the lw, capable of suíiií and belng sued wlth fall power and auhoHty to tranact the business of aid as?oeiation pursuant to the edlcts of the SuSeCoucll of the Royal Templars of ansïcTiom 3 The Grand Council of the Boyal Templara of Ter, seranee of the State of Michigan bl, and they are hereby anthortóei to mead thelr artloles of assoclation, SSnïtltSioï. lawS and byl.w. i atny renj ,.-. .ncpUne of the Grand Counoll auer iw lneörBoratfon, BUCh amendments notbelag SéêSêê Ipproved bthe Supreme Council as lts oon8t=f "VíS.VvT'Sy select oounoil BH O(saKO 5" Kvery Corporation formed punnt SKCTbTmanagement, dtrectlon and ■BB Approved Maren 15th, 1882. JOINT KESOLUTIONS. _ Joint RESOLTmoNtoatify the action of tta Baard of Control of State swamp lnds in letting ooatracts in the burnt distrwt on SUte roads, and to authorize them w make any further contracta neowsary. in lüe lower Península, or so fll.tr,eho' TFAirSu, Uader said aPPropnatlo" oon traounave been made adenwredimo wltn varlous parties for the building of beverai atippreoved Maroh80,-1882. Joint Uebolution ior 'the payment of printshail te for warded to the Auditor O eneral wlthln thlrty days after the last publioation thwLiLïn tUiB case sueh .{Jf. so presen ted witnin the sald tbirty days, "ÖiSlU. Señale anaHo.ee oSeprsenccuives o Ihe SCcUe of Michigan, lUa -the Auditor üenera Be authorued to pay suott bill on proof of the printing ot said tax - ubi, as requlred by sald act, tne fe a thoiigh sald prooi had been iorwarded wUUIn me time fiinited by sald act. -" Ordered to taKe imausaiate eatou. Approïed, Maxohl