city, or village is situate, at their annual meeting in October in each year, whose duty it shall be to immediately equalize the taxation, including said separate assessment roll or rolls; and as soon Collection of. as the rate of taxation is ascertained, it shall be the duty of each supervisor in whose township the said separate assessment roll may be required, forthwith to make out a separate tax roll from said separate assessment roll, and deliver it to the township, city, or vil lage treasurer, who shall proceed at once to collect the said taxes so assessed under the provisions of this act, according to the law for the collection of taxes, and pay over the amount so collected in the same manner as other taxes are collected and paid over. SEC. 2. This act shall take immediate effect. An Act to authorize the Auditor General to issue new tax deeds in place of those lost. [Approved March 22, 1869. Laws of 1869, p. 98.] cate tax deed (1139.) SECTION 1. The People of the State of Michigan enact, Issue of dupliThat whenever it shall be made to appear to the satisfaction of the authorized. Auditor General, by affidavit or otherwise, that any Auditor General's deed for land sold as delinquent for taxes has been lost or destroyed, it shall be his duty to execute, issue, and deliver to the person making such proof, a new deed of the lands described in said first deed, and the said deed shall have indorsed upon it a statement that it is a new deed issued in place of one that is lost or destroyed; and said new deed, or the record thereof, shall be evidence of title in all courts and proceedings, of title in the grantee, his or her heirs or assigns, the same as the original deed, or the record thereof, would be. An Act to provide for taxing the property of Masonic and Odd Fellows' Lodges, and other benevolent societies. [Approved March 24, 1869. Laws of 1869, p. 104.] ized. (1140.) SECTION 1. The People of the State of Michigan enact, Taxation authorThat any Masonic and Odd-Fellows' Lodge, or other benevolent society or order, incorporated under the laws of this State, owning, occupying, or controlling any temple, hall, or other property, such property shall be subject to taxation, in like manner as the same kind of property owned by individuals or companies is taxed: Pro- Proviso. vided, That any hall or rooms occupied by such corporation for their own use exclusively shall be exempt from taxation. SEC. 2. This act shall take immediate effect. Providing for payment of taxes before recovery of lands held for taxes. An Act to provide for the payment of taxes levied and assessed upon lands purchased and held for non-payment of taxes. [Approved April 5, 1869. Laws of 1869, p. 318.] (1141.) SECTION 1. The People of the State of Michigan enact, That no person shall be entitled to the recovery of the possession of non-payment of land purchased and held by such person from the State, or held as grantee of a previous grantee or grantees of the State, for the nonpayment of taxes, nor shall any such person or his legal representatives be lawfully entitled to the possession of any such lands, unless such person shall have, at any time before final judgment in his favor, or at the time of entering into such possession, either paid all the taxes levied and assessed upon such lands, subsequent to the date of any tax deed under which he claims, or tendered the amount of taxes thus paid to the person who paid the same, if such person be the person against whom recovery is sought, or shall have acquired all the tax titles given for the taxes levied and assessed subsequent to such first acquired tax title, and previous to the entering into such possession. Irregularities An Act relative to the construction of acts legalizing taxes, assessments, and tax and assessment rolls. Approved March 18, 1871. Laws of 1871, p. 40.] (1142.) SECTION 1. The People of the State of Michigan enact, not legalized un- That no act of the Legislature legalizing any tax or assessment, or less distinctly stated. any tax or assessment roll, and which shall hereafter become a law, shall be construed as extending to the legalization of any irregularity or defect which is not distinctly stated and set forth in such act. SEC. 2. This act shall take immediate effect. stock of railroad (1143.) SEC. 5. Every company heretofore incorporated, or here- Tax on capital after to be incorporated within this State, for the purpose of con- and other corstructing and using any railroad, canal, or turnpike therein, shall porations. 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. in lieu of all (1144.) SEC. 6. Such tax shall be in lieu of all State, county, such tax to be township, or other taxes in this State, on the capital stock of said other taxes. corporations, and on the railroad, canal, or turnpike constructed or used by any such corporation, and on all the real and personal property in which said capital stock shall be invested, and which shall be used and occupied by any such company, in accordance with the provisions of its charter and the laws of this State, in the construction or use of such railroad, canal, or turnpike. case of neglect (1145.) SEC. 7. If any such incorporated company shall neglect Proceedings in or refuse to pay the tax aforesaid, on or before the said first Mon- to pay. day of October, the State Treasurer shall immediately furnish the name of every such company so neglecting or refusing to pay such tax, to the Attorney General, with the amount due from each; and the Attorney General shall thereupon file a bill in the court of Pro 410 TAXES. Providing for An Act to provide for the payment of taxes levied and assessed upon lands purchased and held for non-payment of taxes. (Approved April 5, 1869. Laws of 15659, p. 318.] (1141) SKOTION 1. The People of the State of Michigan enact, worry That no person shall be entitled to the recovery of the possession of wow payment of land purchased and held by such person from the State, or held as grantee of a previous grantee or grantees of the State, for the non payment of taxes, nor shall any such person or his legal represent atives de city called to the possession of any such land unless such persen det bare at any time before final judgmen in his Bron or at the time of entering into such possession, eith pand all the taxes deviol and assessed pca sach lands, subseque to the dare det under vixit be claims, or tende the amount of taxes thus all the person who paid the same such persen de the new art Whim recovery is sought shall have socmiral al to us tiles river for the taxes levied wwwxxnd bec nen; to s. 1. frst Bet tax title, and previs adve stock of railroad 43.) SEC. 5. Every company heretofore incorporated, or here- Tax on capital ach in lieu of all ) SEC. 6. Such tax shall be in lieu of all State, county, such tax to to As a guy or other taxes in this State, on the capital stock of said alias Ons, and on the railroad, canal, or turnpike constructed 7 any such corporation, and on all the real and personal n which said capital stock shall be invested, and which sed and occupied by any such company, in accordance rovisions of its charter and the laws of this State, in iction or use of such railroad, canal, or turnpike. SEC. 7. If any such incorporated company shall neglect Proceedings in pay the tax aforesaid, on or before the said first Mon- to pay. ber, the State Treasurer shall immediately furnish the ry such company so neglecting or refusing to pay such ttorney General, with the amount due from each; and General shall thereupon file a bill in the court of case of neglect |