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property in that township at the time required by law for the assess-
ment of taxes for the year eighteen hundred and forty-eight, which tax
shall be assessed according to the valuation of property in said town-
ship as determined by the board of supervisors for the year eighteen
hundred and forty-seven aforesaid, and shall be entered on the assess-
ment roll, levied, collected and returned in the same manner as taxes
reassessed on account of having been rejected by the Auditor Gen-
eral.

Sec. 2. This act shall take effect from and after its passage.
Approved April 3, 1648.

No. 194.

AN ACT to amend the revised statutes of eighteen hundred and

forty-six, concerning the assessment and collection of taxes, and the act amendatory thereof, approved March seventeen, eighteen hundred and forty-seven.

Section 1. Be it enacted by the Senate and House of RepresentaAud. Gen'l tives of the State of Michigan, That any person may purchase any tain lands at unsold or unredeemed "state tax lands,” which may have been once private sale.

or more than once offered for sale as such, upon application therefor at the office of the Auditor General, and upon paying to the State Treasurer, on the certificate of the Auditor General, the minimum price as established by the twelfth section of act number eighty-four of eighteen hundred and forty-seven, entitled “an act to amend the revised statutes of eighteen hundred and forty-six, concerning the as. sessment and collection of taxes," approved March seventeen, eighteen hundred and forty-seven, with interest thereon from the first Monday in October in the year in which the lands were so first offered for sale, to the day of making such application and payment, at the rate of ten per cent per annum; and the said person so applying, shall, at the time of purchasing the said lands, pay to the State Treasurer the amount of all bids made in behalf of the said state at any sale or sales subsequent to the sales in October of the year eighteen hundred and forty-five, with twenty-five per cent interest thereon, as now provided by law, for which bids he shall be entitled to a certificate of purchase, or to a deed as hereinafter provided.

Deed on

Certainlands

fered at sale.

Sec. 2. Upon application and payment being made as above men- lands, tioned, the Auditor General shall execute to such purchaser a deed conveying all the right, title and interest of the state in and to the said “state tax lands,” acquired by virtue of the original sale or sales to the state, subject to all taxes duly assessed thereon ; and for the sales of said bids for any subsequent years for which the redemption has not expired, the said Auditor General shall issue to the purchaser certificates of purchase according to the provisions of section fifteen of the act above recited. But if the said lands are not redeemed or otherwise discharged according to law, the Auditor General shall execute to such purchaser a deed as above mentioned.

Sec. 3. The lands situated in the counties of Ingham, Clinton and Eaton, bid off to the state for taxes, on which the time of redemption heretofore has expired, and which were withheld from sale according to the represent requirements of the joint resolution number twenty-two of eighteen hundred and forty-seven, shall be offered at public sale under the direction of the Auditor General, by the treasurers of those counties in which they are respectively situated ; and the auditor general is hereby required to cause to be published in the state paper for four weeks successively next previous to the day of sale, a statement of the several descriptions to be so offered, with the aggregate amount due on each description, to be ascertained and determined according to the provisions of the said twelfth section of the act above recited, and all such as remain unsold by the said county treasurers shall thereafter become subject to sale by private entry at the office of the Auditor General, on the terms and conditions prescribed for the sale of other "state tax lands” in the foregoing sections; and all bids made in behalf of the state on said lands, the redemption of which has not expired, may, on application at the said Auditor's office, be purchased according to the provisions of the sections aforesaid, concerning the sale of the bids on other lands similarly situated : Provided, That any person having an interest in any of the lands mentioned in this section, shall be permitted to redeem the same at any time prior to the sale of lands for taxes in October next.

Sec. 4. Neither the sale of any state tax lands, nor the sale of any subsequent of the bids of the state for which the time of redemption has not ex- to be preju.

diced by sale pired, shall in any wise prejudice the right of the state to enforce the

state tax not

pur.

ney, &c.

collection of any tax subsequent to the year or years for which the same have been sold as aforesaid, and for the taxes and charges remaining unpaid for such subsequent year or years, the Auditor General shall cause such lands to be offered in regular succession, at the next ensuing annual sales for taxes in the proper county, giving the notice required by law, unless previously redeemed or otherwise dis

charged. When 'aud.

Sec. 5. When any single description of state tax lands shall be general may sold for the taxes of two or more years, and it shall be made to appear refund chase mo

to the Auditor General within the time prescribed by law, that the taxes for any year for which the same was originally bid off to the state were paid before sale, or were illegally assessed, or would be void for any other cause, he shall, on application, cause to be refunded to the purchaser the amount due and paid on account of said year's tax, with interest at the rate of seven per cent from the day of sale until said purchaser was notified that said amount would be refunded; but the deed shall remain a valid conveyance to the purchaser of all the rights acquired by the state under the sale or sales for taxes of other years, not thus proved to have been illegal or void.

Sec. 6. Whenever any unsold state tax lands shall have been sold

to individuals for the taxes of any year subsequent to that for which deem in cer- they were bid off to the state, it shall be the duty of the State Treasu

rer and Auditor General to redeem the same from such sale to individuals, if in their opinion the interest of the state would be promoted thereby.

Sec. 7. All unsold state tax lands, remaining unredeemed or not state tax Ind otherwise disposed of according to law, may be re-offered at public

sale at the annual tax sales in October of each year, by the treasurers of the several counties, under the direction of the Auditor General, according to the provisions of the act above mentioned.

Sec. 8, Section thirty-one of chapter twenty of the revised statutes Revised stat utes amend of eighteen hundred and forty-six le and the same is hereby amended

by adding after the word “thereto,” in the third line, the following words: “and to all other taxes required by law to be assessed by him;" and section eighty-two of said chapter is also hereby amended by striking out in line fourth, the word “and” before " assigns,” and inserting "or."

State to re

tain cases.

to be oftered at annual sale.

tain lands confirmed

utes annend

Sec. 9. All sales of state tax lands, or of the bids in behalf of the sales of cerstate, at the Auditor General's office, under the provisions of the act to provide for the sale of certain unsold state tax lands, and for other purposes, approved February seventeen, eighteen hundred and fortysix, and the act number seventy-two, amendatory thereof, approved April twenty-three, eighteen hundred and forty-six, which were made after the said acts were repealed, and also the sales at the said office of the bids in behalf of the state on lands sold for the taxes of eighteen hundred and forty-one, eighteen hundred and forty-two and eighteen hundred and forty-three, and which were previously held by the state as state tax lands, for the taxes of eighteen hundred and forty and previous years, and the deeds or certificates of purchase issued or to be issued on account of such sales shall be as valid as if said acts had not been repealed.

Sec. 10. That the seventieth section of chapter twenty of the revised Revised etatstatutes shall be and is hereby amended by adding thereto as follows: ed. "And accompanying or preceding such statements, the Auditor General shall cause to be published in the respective counties, a list of all lands not sold by the several county treasurers at the time prescribed by law, on account of error in advertising, or other cause not affecting the legality of the assessment, or requiring a rejection of the taxes thereon, and on which the taxes, interest and charges still remain unpaid or not otherwise discharged for the taxes of any year prior to that for which the statements above mentioned are made up; and deeds given by the Auditor General to purchasers at such sales or their assigns, shall take effect according to the year's tax for which the deed may be given; the deed for the latest year's tas taking precedence : and the interest on such re-advertised lists shall be computed at the same rate as in other cases, up to the time of the ensuing annual tax sales. Sec. 11. All laws contravening the provisions of this act, be and

Repea!, the same are hereby repealed ; and the provisions of the sixteenth section of the act number eighty-four aforesaid, shall be applicable to so much of this act as relates to the sales of the said " staie tax lands," and to the sales of the bids thereon as above mentioned.

Sec. 12. This act shall take effect and be in force from and after its passage. Approved April 3, 1648.

Bonndries

No. 195.
AN ACT to amend an act entiled “an act to incorporate the village

of Jackson. Section 1. B: it enacted by the Senate and House of Representaof the village tives of the State of Michigan, That so much of the town of Jackson

as is included in the following boundaries, to wit : commencing at a point on the township line two hundred and forty rods west of the no: th erst corner of section three, in town three south, of range one west, from t'ence running north on the west line of the ea t half of the south west quirter of section thirty-four in township two south, of range one west, to the quarter post line one hundred and sisty rods, thence east on the ea-t and west quarter post line, running through the centre of section thirts-four and thirty-five, in town two south, of range one west, four hundred and forty rods, thence south parallel with the east line of the west half of the south-east quarter of said section thirty-five, one hundred and sixty rods to the south line of the last said section in township two south, thence south parallel with the east line of the west half of the north-east quarter of section two, in township three south, of range ore west to the quarter post line of said last named section, supposed to be one hundred and sixty rods, thence west on the east and west quarter post line of said section two and section three, four hundred and forty rods, thence north on the west line of the east half of the north west quarter of section three, in town three south, range one west, to the north line of said section three, to the place of beginning, supposed to be one hundred and sixty rods, shall be and the same is hereby constituted a town corporale by the name and title of the village of Jackson.

Ses. 2. The officers of said village shall consist of a president, reVillage off

corder, t e isurer, marshil, street commissioner, attorney, six trustees and two assessors, to be elected by a plurality of votes by bal. lot, of t'ie in'ıabitants of said village having the qualifications of elertors under the constitution of this state, and the common council of said village are hereby authorized to appoint such other officers as may be necessary under the provisions of this act. The election of officers herein provided for, shall be held in said village at such place as may be appointed by the common council, on the fourth Monday in April in the year eighteen hundred and forty-eight, and on the sec

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