REPORTS OF STANDING COMMITTEES. By the Tax Commission: To the Honorable the House of Representatives: The Tax Commission, to whom were referred the following amendments of bill No. 1, being the tax bill, beg leave to report that they have had the same under consideration, and recommend in regard thereto as follows, viz: First, The following amendment to section three we approve, viz.: SEC. 3. Amend 4th subdivision by inserting after the word "grounds" the following: "and the rights of burial therein. Second, The following amendment, viz.: SEC. 24. Amend by striking out of lines 4 and 5 the following: "taxable property therein as equalized" and inserting in lieu thereof the following: "aggregate taxable property, both real and personal, therein as determined by them," Is disapproved. We recommend in lieu thereof to strike out the words "as equalized" in the fifth line and insert the words "real and personal as determined by them for that year." We do not deem this change of any importance; we regard the language of the bill as sufficiently plain. Third, The following amendment, viz.: SEC. 31. Amend by striking out of line 2 the word "Saturday," and inserting in lieu thereof the word "Friday," Is approved. Fourth, The following amendment, viz.: SEC. 32. Amend by inserting in line 2 after the word "township," the following: "or the common council of any city," Is approved. Fifth, The following amendment, viz.: SEC. 57. Amend last sentence of same so as to read as follows: "The court may decree such costs against a person contesting any tax as may be equitable, if the tax or any part thereof which remains unpaid is adjudged valid,' Is approved. Sixth, The following amendment, viz.: SEC. 62. Amend in line 4 by inserting after the word "making" the words "and entering," We deem quite unnecessary, nevertheless no harm will come of it. SEC. 63. Amend by striking out of lines 28 and 29 the following, "all lands bid off in the name of the State shall continue liable to be taxed in the same manner as if they were not the property of the State," We disapprove. We believe that its effect would be oppressive to the resident tax-payer. In some localities one-half of the real estate in the township would be withdrawn from taxation. Eighth, The following amendment, viz.: "For SEC. 68. Amend by adding to the end of the section the following: the years one thousand eight hundred and eighty-one and subsequent years, but whenever any lands shall be sold for taxes under any of the provisions of this act the purchaser thereof shall take and hold the same discharged from the lien of any such delinquent taxes assessed previous to said year 1881 and the Auditor General shall thereupon credit to the proper county an amount sufficient to cover any such taxes so discharged which may have been charged against such county previous to such sale, Is disapproved. The object sought to be accomplished will be embraced in the bill which the Commission proposes to report respecting the disposition of State tax lands. Ninth, The following amendment, viz.: 16th. Sec. 55. Amend by striking out the sentence commencing in line 11, as follows: "In such notice he shall also fix and name a time and some convenient place at the county seat, when and where the lands described in said petition, and for which an order of sale shall be made, will be sold for the taxes, interest, and charges thereon, as determined by such decree, which time shall not be less than ten days, nor more than sixty days, after the time named for the hearing of said petition," and inserting in lieu thereof the following: "In such notice he shall also state that on the second Monday of April next thereafter the lands described in said petition, and for which an order of sale shall be made, will be sold for the taxes, interest and charges thereon, as determined by such decree, at some convenient place in said county, to be named in said notice," And also the following, viz. : SEC. 63. Amend by striking out of line 1 the words "on the day designated in the notice for the sale," and inserting in lieu thereof the following: "on the second Monday of April," Are approved. Tenth, The following amendment, viz. : SEC. 55. Amend by adding to end of section the following: "The circuit court in chancery shall have jurisdiction to hear, try, and determine the matters alleged in such petition, even though the amount involved therein be less than one hundred dollars," Is approved. Eleventh, The following amendments, viz.: SEC. 100. Amend by adding to end thereof the following: "Provided, That the city of Detroit shall be exempted from the provisions of the last clause of this section, and the common council shall have power to fix and determine the compensation of the city assessor thereof," And also, SEC. 100. Amend by adding thereto the further proviso: "Provided further, That the township of Kalamazoo shall also be exempted from the provisions of the first clause of this section, and the township shall have power to fix and determine the compensation of the supervisor of said township, but the amount paid for such services shall not exceed the sum of one thousand dollars per annum, Are approved. Twelfth, The following amendment, viz.: 21st. SEC. 99. Amend in line 1, by inserting after the word "officer" the following: "except assessing officers,' Is disapproved. Under this bill an assessing officer is not authorized to appoint a deputy, and therefore there is no necessity for the amendment. Thirteenth, The following amendment, viz.: 24th. SEC. 11. Amend the first subdivision so as to read as follows: First, All goods and chattels situate in some township other than where the owner resides shall be assessed in the town where situate, and not elsewhere if the owner hires or occupies a store, mill-place for sale of property, shop, office, mines, farm, or warehouse therein, for manufactures, or use in connection with said property, Is approved. Fourteenth, The following amendment, viz.: SEC. 79. Amend by inserting in line 6 after the word "county" the words "or town," and by inserting in line 7 after the word "county" the words "or town," Is approved. Fifteenth, The following amendment, viz. : SEC. 18. Amend by inserting in line 8 after the word "motion" the following "or on sufficient cause being shown by any person," Is approved. Sixteenth, The following amendment, viz. : SEC. 19. Amend first sentence of the same so as to read as follows: "Said board of review shall also meet at the office of the supervisor on the Monday next succeeding the fourth Monday in May at nine o'clock in the forenoon and continue in session during that day and the two days following, to complete the review of such assessment roll," Is disapproved. The bill as it stands requires the board to be in session two entire days; this, in a majority of the towns, is sufficient. In some a longer time is required. The bill, therefore, provides that when the necessity exists the board may continue in session at its second meeting not exceeding five days in all. The amendment makes the time arbitrarily three days, whether they are necessary or not, and makes no provision for the board to continue for a longer time when necessary. We are clearly of the opinion that the amendment ought not to be made. Seventeenth.-The following amendment, viz.: SEC. 11. Amend as follows: Insert at the end of the fourth clause, in Sec. 11, "Provided, that the assessing officer shall ascertain, if he can, the owner and the destination of all said logs in rollways or streams in his township, and if the destination be within this State, then the supervisor shall inform such supervisor through the county clerk in the county of destination such property liable to assessment, and such supervisor shall assess the same to such owner,' Is disapproved. We think it impracticable. Eighteenth, The following amendment, viz.: SEC. 3. Amend third subdivision by striking out of lines 9 and 10 the words "incorporated under the laws," Is approved. The bill follows the present statute. We see no objection to the amendment. Nineteenth, The following amendment, viz.: SEC. 3. Amend fourth subdivision by adding to the end thereof the following: "Providing that tombs built within any burying grounds and kept for rent in whole or in part shall be assessed as personal property," Is approved. Twentieth, The following amendment, viz. : SEC. 13. Amend third subdivision of same so as to read as follows: Third, all bonafide indebtedness owing by such person, giving an itemized statement in detail, and to whom owing: Provided, He desires to have the same deducted from his credits, Is approved. We recommend that the amendment be so amended as to require the name and residence of creditors, and the amount due each. Report accepted. JOHN MOORE, Chairman. The report was then referred to the committee of the whole. REPORTS OF SELECT COMMITTEES. By the select committee to draft resolutions of respect to the memory of the late Hon. Frank Kendrick: The committee to whom was referred the matter of drafting resolutions of respect in memory of Hon. Frank Kendrick, deceased, would respectfully ask that the hour of 4 o'clock P. M. of Thursday next, be set apart, or so much thereof as may be necessary for the reading of the resolutions as prepared by the committee, and memorial addresses. GEO. DAVENPORT, S. W. LA DU. Report accepted. On motion of Mr. Davenport, The recommendation of the committee were concurred in, two-thirds of all the members present voting therefor, and the reading of the resolutions was made the special order for Thursday next at 4 o'clock P. M. By unanimous consent, INTRODUCTION OF BILLS. Mr. Granger, previous notice not having been given, introduced Joint Resolution to ratify the action of the board of control of State swamp lands in letting contracts in the burnt district, on State roads, and to authorize them to make any further contracts necessary. The joint resolution was read a first and second time by its title, and pending its reference, On motion of Mr. Cutcheon, The rules were suspended, two-thirds of all the members present voting therefor, and the joint resolution was put upon its immediate passage. The joint resolution was then read a third time and passed, a majority of all the members elect voting therefor, by yeas and nays, as follows: By a vote of two-thirds of all the members elect, the joint resolution was ordered to take immediate effect. By unanimous consent Mr. Hubbard, previous notice not having been given, introduced House Bill No. 8, entitled A bill to make an appropriation for an insurance fund for State buildings, and to provide for its use. The bill was read a first and second time by its title, and referred to the committee on insurance. On motion of Mr. Young, GENERAL ORDER. The House went into committee of the whole on the general order, Mr. Ball in the chair; After sometime spent therein the committee rose and through their chairman made the following report: The committee of the whole have had under consideration the following: Bill No. 1, entitled A bill to provide for the assessment of property and the levy and collection of taxes thereon; Have made the following amendments thereto, and have directed their chairman to report the same back to the House, and recommend that they be printed at length in the journal and referred to the Tax Commission in compliance with the act creating said commission. 32d. SEC. 3. Amend by adding to the end thereof a new subdivision to stand as subdivision 8, and read as follows: Personal property, or so much thereof as shall be equal to the actual bona fide indebtedness of the person owning the same; Provided, That every person claiming such exemption shall subscribe to the following oath: I do solemnly swear (or affirm) that I have indebtedness to the amount of my personal property (or, if the indebtedness is less than his personal property, then state such amount) and that no part of such indebtedness is conditional or fictitious. 33d. SEC. 68. Amend by striking out of lines 10 and 11 the following: "Provided that such deed shall not be executed until the purchaser shall pay all delinquent taxes on such lands returned to the office of the Auditor General." But not having gone through therewith, have directed their chairman to report that fact to the House and ask leave to sit again. Report accepted. WILLIAM BALL, Chairman. The question being on concurring in the recommendation of the committee |