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in case of
and also the expenditures of said company, and all moneys by them
company whenever it shall be required.
ance of said road within ten years from the passage of this act,
be null and void.
ly liable to the amount of stock owned and paid in by such stock-
hausted. To pay an
Sec. 19. The said company shall pay to the state an annual tax annual té X. of five mills on a dollar on all the capital stock paid in, and upon
all loans for the construction of said road, to be paid in December,
Sec. 21. This act shall take effect and be in force from and after
Approved March 17, 1847.
the Assessment and collection of Taxes.
Revised stat. utes ameld ed.
Section 1. Be it enarted by the Senate and House of Representatires of the State of Michigan, That section eighty-two of chapter twenty of the revised statutes of 1846, be amended by adding
thereto the following: “And in case of the loss of such certificate of sale, the purchaser or his legal representative or assignee, may file his affidavit of such loss, and that he was at the time of such loss the bona fide and legal holder thereof, and the auditor general shall thereupon execute as aforesaid a deed for the lands described in the said certificate, in the same manner as though it had been presented and surrendered. Any person who shall make an affidavit as above required, or concerning any other matter, which may be filed in the office of the auditor general, shall be liable to the penalties of perjury for any false statement made in such affidavit, with intent to defraud, upon conviction thereof before a court having jurisdiction of the offence."
Sec. 2. Any person interested in any of the lands sold for the May rede'm taxes due thereon, may at any time within one year next succeeding the sale thereof, redeem any parcel of said lands, or any part or interest in the same, by paying at his option into the state treasury, or to the treasurer of the county in which such lands are situated, the amount of redemption money and interest as ascertained and provided by the eighty-third and eighty-fourth sections of chapter twenty aforesaid.
Sec. 3. Upon the payment of the redemption money and inter-To issue cerest to the county treasurer as aforesaid, he shall issue duplicate certificates of redemption in the usual form, both of which certificates shall be countersigned by the county clerk, who shall make an entry of the number of each certificate, the amount for which it was given, and the name of the person paying the same; one of which certificates shall be delivered to the person making the payment, and the other. shall be transmitted by the county clerk to the auditor general, on the first Monday in each month, in the same manner as is now required for the transmission of duplicate receipts.
Sec. 4. Whenever the auditor general shall be satisfied that any deed executed by him upon the sale of any land for taxes, has been erroneously executed and ought to be cancelled, he shall, on application of the person claiming the premises, give the applicant a certificate of the same duly executed and proved and acknowledged, as other documents for record are proved and acknowledged,
and whenever such certificate so proved and acknowledged shall be presented to the register of the proper county, where said deed shall have been recorded, the said register shall record the same, and cancel the said deed of record, by a short memorandum written on the margin, or on the face of said deed, stating the substance of said certificate ; and thereupon the said deed shall be absolutely void, so far as the lands described in the said deed and in the said
certificate are identical. Am't of re. Sec. 5. The total amount of such redemption certificate shall be demption certificate to charged by the auditor general to the county returning the same, to county. if the amount shall be found by the books of his office to be due
such county; and if not thus due, then the said amount shall be deposited in the state treasury by the county treasurer, at such times as the auditor general shall require ; and if the said county treasurer shall refuse or neglect for thirty days after such requirement to pay over or deposit the amount as aforesaid, he shall be subject to a prosecution by the auditor general, under the provisions of the thirty-sixth section, chapter one hundred and fifty-four of the revised statutes of 1846, and upon conviction shall be punished as therein mentioned.
Sec. 6. Every county treasurer shall on or before the first day of June next succeeding his election, execute to the auditor general a bond, in such sum as the said auditor shall direct, with three or more sureties to be approved of by the prosecuting attorney of the proper county, and the said auditor, conditioned that such treasurer, his deputy and all persons employed in his office, shall render a just and true account of all moneys received by him or them for sales of lands at the annual tax sales, and for redemptions thereof, and all other money which may otherwise come into his or their hands, belonging to the state, and that he or they shall faithfully and promptly pay to the state treasurer all such moneys received as aforesaid, whenever required so to do by the auditor general, which bond shall be filed in the office of the said auditor,
Sec. 7. In case the said county treasurer shall refuse or neglec gen'l to em to execute and file such bond at the time and in the manner afore er person. said, the auditor general shall employ in behalf of the state some
other person to conduct the annual sales of lands delinquent for
To execute bond.
In case of neglect aud.
taxes, and to receive payment therefor under his direction, any law to the contrary nothwithstanding, upon such person executing and filing with the said auditor a similar bend with sureties as above mentioned, to be by him approved, conditioned for the faithful and prompt payment to the state treasurer of all moneys which may come into his hands, as the proceeds of such sale or otherwise, belonging to the state, whenever required so to do by the auditor general, as aforesaid, and a reasonable compensation for the services of such person shall be allowed and paid out of said proceeds.
Sec. 8. In all cases when lands sold for taxes have been convey. And gen'l to ed by deed, and the auditor general deeming the title invalid, shall cancel the deed pursuant to law; he shall at the time of offering to the purchaser his money and interest as the law requires, also briefly state the reasons for such cancelment.
Sec. 9. Whenever any township treasurer shall not be able to to issue collect any tax on personal property on account of the absence of to township the person so taxed, or for any other cause, the county treasurer, if required, shall issue a new warrant to the treasurer of the township for such tax, and it shall be the duty of the township treasurer to renew his office bond, and thereupon the said warrant shall be and remain in force for the purposes of such collection until the next annual meeting of the board of supervisors unless the tax is sooner collected, and the said township treasurer shall charge ten per cent interest on all such taxes from the first day of February until the day of collection: Provided, Said bond shall not be renewed unless the tax uncollected shall exceed five dollars.
Sec. 10. All after the word “ redemption,” in the seventh line of Certain sec. section one hundred and two,in chapter twenty aforesaid, be and the ed. same is hereby stricken out; and from and after the first day of October, eighteen hundred and forty-seven, the remainder of the said section shall be and the same is hereby repealed, and the following shall be substituted : “Any person may redeem any lands,or any part or interest which shall be clearly defined in any lands heretofore bid-in, or that may be hereafter bid in for the state, at any time within one year next succeeding the sale at which the same was bid in, by paying into the state treasury on the certificate of the auditor general, the amount for which the same was so bid in, with
To furnish statement.
interest thereon at the rate of twenty-five per cent. per annum, as is contemplated and provided in sections eighty-three and eighty. four of chapter aforesaid; and all such lands remaining unredeemed shall be subject to sale at any time, upon application at the office of the auditor general, and upon the payment therefor on his certificate to the state treasurer, of the amount for which the same would, be offered at public sale as is hereinafter provided, the interest being computed to the time of such application, the auditor general shall execute to the purchaser or his assigns, a deed conveying all the right, title and interest of the state in and to the said land acquired by virtue of the original sale or sales to the state, subject to all taxes duly assessed thereon.”
Sec. 11. The auditor general shall furnish to each of the county treasurers, in the month of August, in each and every year, a full and accurate statement of all the lands in his county that may
have been bid in for the state, on which the time of redemption would have expired, had the same been sold to individuals, and which shall remain unredeemed at the time of making such statement.
Sec. 12. Such statement shall exhibit the aggregate amount of statement
. all sums due to the state on each description of land for redemption
from sale, including interest thereon at the rate of twenty-five per cent. per annum, from the time the lands were bid in by the state, to the first Monday of October in the year in which they shall be offered as state tax lands, as contemplated in the preceding section: Provided, That on all state tax lands which have been once previously offered at public sales as such, and which, remaining unsold, are to be again offered as above, there shall be charged upon the amount for which each description thereof had been so offered, interest at the rate of ten per cent. from the time they were so offered, to the said first Monday of October.
Sec. 13. The auditor general shall cause to be published for eight published. weeks successively, next previous to the first Monday of October
in each year, a notice that the lands described in such statement will be sold at public auction by the treasurer of the county in which such lands are situated, at the time and place designated for the ordinary tax sales, under the direction of the auditor general.
What contained in
Notice to be