Forfeiture in case

of neglect to pay Taxes.

(939.) SEC. 159. Every parcel of land returned under the provisions of this act, upon which the taxes, and the interest and charges aforesaid, shall remain unpaid at the expiration of the time within which payment thereof is required to be made by the next preceding section, shall be deemed to have been forfeited to the State by the purchaser thereof, his assignee, or other legal representative; and the lands so forfeited shall be subject to sale in the same manner that other forfeited and unsold university and primary school lands are. (940.) SEC. 160. The said Commissioner shall, on or before ment to Auditor the first day of May and November in each year, make out and furnish to the Auditor General a statement containing a description of the lands upon which the taxes have been paid, and the amount of taxes, interest and charges paid on such lands.

Commissioner to furnish state

General of Taxes so paid.

Auditor General to credit Counties.

Board of Supervisors of organiz

County to

may

Assessors: ; their duties, etc.

(941.) SEC. 161. The Auditor General shall credit to the proper counties the taxes so paid, with the rate of interest allowed on other delinquent taxes, and place the balance of moneys arising from such interest and charges to the credit of the general fund.

(942.) SEC. 162. The Board of Supervisors of any organized which unorganiz county, to which is attached any unorganized territory for tach a judicial purposes, may appoint one or more Assessors, who point one or more shall hold their office until others are appointed, to be duly qualified, whose duty it shall be to assess the property liable to taxation in such unorganized territory, in the same manner as is herein prescribed for the Supervisors of organized towns, who shall take, complete, and deliver the same to the County Clerk of such organized county, on or before the first day of October, which roll shall be equalized, and go to make the aggregate valuation of said county, the same as the other township rolls, and the relative amount of State and county tax, together with the expense of assessment and collection, shall be apportioned to the property of said rolls, the same as that of the several townships. It shall be the duty of the County Clerk to affix the taxes so apportioned to a true copy of said roll, to annex his warrant thereto, to deliver the same to the Sheriff, who shall give bonds to the County Treasurer that shall be approved by him, to collect and pay over the same, in the time, manner, and under the same restrictions as is herein prescribed for the Town Treasurer to collect and pay to the County Treasurer their several State and county taxes. Said Assessors shall be empowered at any time before the

first day of October, to make and complete an assessment in any organized town that may fail or neglect to make or complete an assessment roll within the time required by this act, and shall deliver the same to the County Clerk, who shall affix the taxes to a true copy thereof, and deliver the same to the Sheriff of said county, who shall give bonds to the County Treasurer, collect and pay over the same in like manner as is required for the unorganized portion of said counties.

ments repealed.

(943.) SEC. 163. That all acts, and parts of acts, contraven- Conflicting enacting the provisions of this act be, and the same are hereby repealed.

SEC. 164. This act shall take effect immediately.

An Act Amending the Fifth Section of the Twentieth Chapter of the Revised Statutes Relative to Exemption from Taxation. (p)

[Approved February 7, 1857, Laws of 1857, p. 166.]

(914.) SECTION 1. The People of the State of Michigan enact, That the fifth clause of the fifth section of the twentieth chapter of the Revised Statutes be amended by inserting after "therein," the following words: "Also the lands on which such houses of worship may stand, so far as actually occupied by such houses of worship, and for no other purpose," so that the clause shall read as follows:

Worship and lots

Taxation.

“(5.) All houses of public worship, with the pews, or slips Houses of Public and furniture therein; also the land on which such houses of exempted from worship may stand, so far as occupied by such houses of worship, and for no other purpose; also the rights of burial and tombs, while in use as repositories of the dead.”

From Chapter Twenty of Revised Statutes of 1846. (q)

divide Townships

(945.) SEC. 14. The Assessors may divide their townships Assessors may into districts, for the purpose of ascertaining the property into districts. liable to be taxed, and the persons subject to the payment of taxes thereon, and assign one district to each Assessor; but such property and persons, and the valuation of such property, shall be finally determined by them, or a majority of them,

(P) The Section here amended was re-enacted, and the exemptions increased by Section 5 of the preceding Act. For that reason it is not republished here.

(2) The whole of Chapter 20 of R. S. is believed to be either repealed or substantially re-enacted, except the Sections which follow.

If Sale found to be invalid after

amount to be re

thereon.

jointly, and if any Assessor shall neglect his duties within his district, the other Assessors shall perform them. (r)

(946.) SEC. 89. If, after the conveyance of any land sold for conveyance, taxes, the Auditor General shall discover that the sale was funded; Interest invalid, he shall, on demand, cause the money paid therefor to be refunded, with seven per cent. interest; and in all such cases, when the Auditor General, deeming a title invalid, shall have offered to the purchaser his money and interest upon a delivery and cancelment of the deed, and the purchaser shall have refused to receive the money and cancel the deed, such purchaser shall never be entitled to receive any more than the purchase money, and seven per cent. interest thereon, to the day of such offer and refusal. (s)

Purchasers not entitled to Inter

(947.) SEC. 111. No person who shall refuse to receive back est after Notice. his purchase money and interest, and surrender his deed, shall be entitled to any interest after he shall have been notified by the Auditor General that the sale has been canceled. (†)

(r) Although the Constitution of 1850 does not provide for the election of Assessors, yet as the provision in the Revised Statutes which permits the Electors of Townships to choose them, is not expressly repealed, this Section is retained.

(s) The last clause of this Section seems to be wanting in the corresponding Section in the Law of 1853. See Section 903.

(t) Relates to the Refunding of Moneys on the Cancelment of Deeds given on sales of State Tax Lands. See Section 932, and note thereto.

CHAPTER XVIII.

OF SPECIFIC STATE TAXES AND DUTIES.

From Chapter Twenty-One of Revised Statutes of 1846.

TAX UPON BANKS.

(948.) SECTION 1. Every Bank now incorporated, or hereafter Tax on Capital to be incorporated, shall pay a yearly tax of one and one half Stock of Banks. per cent. on the amount of capital stock paid in; one half

When certain portion of Stock

exempted.

When Stock paid in within months.

six

Proceedings in case of neglect to pay Tax.

thereof on or before the first Monday of April, and the other half on or before the first Monday of October in each year; which tax shall be in lieu of all State, county, township, or other taxes in this State, on the capital stock of said Banks, and of all State tax imposed by the charter of any such Bank heretofore incorporated.

(949.) SEC. 2. Any portion of the capital stock of any Bank, which shall, in accordance with the provisions of its charter and the laws of this State, have become vested in real, or personal estate, within this State, subject to taxation, and which shall be actually assessed within this State, for ordinary State, county, and other taxes, upon proof thereof to the satisfaction of the State Treasurer and Attorney General, shall be exempt from said tax of one and one half per cent. for the year succeeding said assessment, to the amount of the valuation of such property on the assessment roll.

(950.) SEC. 3. If any part of the capital stock of any Bank shall have been paid in within six months next before either of the days specified for the payment of said tax, the tax on such part shall be paid in proportion to the time that shall have elapsed after such part of the capital stock shall have been paid in.

(951.) SEC. 4. If any Bank shall neglect to make such payment, the State Treasurer shall forthwith notify the Attorney General thereof, who shall thereupon immediately institute proceedings against such delinquent Bank, by bill in Chancery, or by an action at law, for the recovery of such tax, with interest and costs, in the same manner, and with the like effect, as is hereinafter provided in cases of delinquent railroad, canal, and turnpike corporations.

TAX UPON RAILROAD, CANAL, AND TURNPIKE CORPORATIONS.

Tax on Capital
Stock of Railroad

rations.

(952.) SEC. 5. Every company heretofore incorporated, or and other Corpo- hereafter to be incorporated within this State, for the purpose of constructing and using any railroad, canal, or turnpike therein, shall pay a yearly tax to the State of three-fourths of one per cent. on the amount of the capital stock of such company paid in, or secured to be paid, which tax shall be paid into the State Treasury by said corporations respectively, on or before the first Monday of October, in the year one thousand eight hundred and forty-seven, and in each year thereafter.