Certificate of County treasurer. Proviso. Receipt and statement to county treasurer, etc. Settlement to be endorsed on bond, etc. Roll to be deposited with County treasurer. goods or chattels belonging to the person liable to pay such sums whereupon he could levy the same; and that the amount of moneys collected by him upon such tax roll is truly stated therein. SEC. 44. The county treasurer shall immediately compare such statements with the said tax roll, and if he finds the same to be correct, he shall add to each of them a certificate showing that he has examined and compared such statements with the said tax roll and found them correct and shall file such statements in his office: Provided, That the county treasurer shall, at the time of making such comparison, and at no other time, reject any tax upon any lands which shall have been twice assessed, or upon any parcel which shall be so erroneously or defectively described that it cannot be ascertained. SEC. 45. The county treasurer shall give to the township treasurer a receipt, stating the amount of moneys paid to him by such township treasurer, for which the township shall receive a credit on the books of the county treasurer, and he shall also give such township treasurer a statement of all taxes rejected by him, the amount of delinquent taxes returned, and the amount of any unpaid taxes on personal property, which receipt and statement shall be the vouchers of such township treasurer for the amounts specified therein. SEC. 46. The county treasurer shall thereupon endorse the fact of such settlement on the bond of the township treasurer, which endorsement shall operate as a discharge of the treasurer and his sureties from the obligation thereof, unless the return of such treasurer is incorrect, in which case such bond shall continue in force, and such treasurer and his sureties shall be liable thereon for all damages occasioned by such incorrect returns; and the township treasurer shall immediately deposit his tax roll with the county treasurer, who shall file and preserve the same in his office, and which said roll or a duly certified copy thereof, shall, for all purposes, in all courts, suits and proceedings, be taken, held, and used as evidence, in the same manner and with like effect as the original roll. The county treasurer shall give the personal taxes, township treasurer a statement of all the personal taxes which remain uncollected, taken from the return of the latter, with a warrant authorizing him or his successor to collect them according to law, and thereafter the township treasurer or his successor shall have the same power to collect such taxes as under his original warrant. Statement of uncollected etc. Unpaid taxes on lands to be recorded. Transcript of descriptions. SEC. 47. When any county treasurer shall receive from a township treasurer a statement of unpaid taxes, together with a list of the lands on which the same are delinquent, verified according to law, such county treasurer shall enter the same at length on the books in his office, provided for that purpose, and he shall make a transcript of all the descriptions of land returned as delinquent for unpaid taxes, except such as may have been rejected by him, which transcript shall be compared by the county clerk with the statement of the township treasurer, and, if he finds it to be a true transcript thereof, he shall add to it a certificate that he has found it correct. General. SEC. 48. Such transcript, so made, compared, and certified, Sald transcript shall be forwarded by the county treasurer to the Auditor Gen- to Auditor eral, by the first day of March next after the return of such statement; but such transcript shall be receivable at any time during said month of March, and the Auditor General is hereby authorized, when in his judgment it may be deemed expedient, to extend the time in which said transcript shall be returned to him: Provided, That such transcript of statement from the township of South Manitou, in the county of Manitou, shall be receivable at any time before the tenth day of June next following said month of March. Provision for payment of. SEC. 49. After the return of lands for unpaid taxes the county Unpaid taxes, treasurer is authorized to receive the amounts due, and the board of supervisors in each county may authorize notice to be given to Notice to all delinquent tax payers so far as known. delinquents. County SEC. 50. The county treasurer shall issue duplicate receipts for Receipts by all taxes received by him, which shall be countersigned by the treasurer, etc.. county clerk, and one of said duplicates shall be left with such clerk, who shall make an entry of the amount for which every such receipt was given, with the name of the person paying such tax, in a book to be provided for that purpose, and shall, on the first Monday of each month, forward all such receipts to the Auditor General in such manner as he may direct. The provisions of this section shall apply to the redemption certificate provided for in section sixty-four of this act. OF THE SALE OF LANDS, AND CONVEYANCE AND REDEMPTION THEREOF. to sale. SEC. 51. Any lands, upon which taxes shall remain unpaid for Lands subject more than one year from the first day of July next after their return to the Auditor General as delinquent therefor, shall be subject to sale in the manner hereinafter mentioned. Auditor General SEC. 52. As soon as practicable after the first day of July in Petition of each year, the Auditor General shall prepare and file in the office to circuit court. of the county clerk in each county in which lands are to be sold under the provisions of this act, a petition addressed to the circuit court for said county in chancery, stating therein by Contents of. apt reference to lists or schedules annexed thereto a description of all lands in such county upon which taxes have remained unpaid for more than one year from the first day of July after their return to the Auditor General, and the total amount of such taxes, with interest computed thereon to the time fixed for the sale thereof and a collection fee of four per cent extended separately against each parcel of land, and he shall include with and add to such total amount against each parcel one dollar for the cost of advertising and other expenses of sale. Such petition decree of sale. shall pray a decree in favor of the State of Michigan against said land for the payment of the several amounts so specified therein, Praying for and in default thereof that such lands be sold. It shall be signed by the Auditor General and need not be otherwise verified, and shall be deemed equivalent to a bill in chancery to enforce the lien for such taxes, interest and charges, averring their validity, that they have not been paid, and praying for a sale to pay such lien. Lands bid off to Lands hereafter bid off in the name of the State and thus held shall not be included in such petition. State. Form of 1001 1:59 to include. "Tax record," etc. Subpoena for SEC. 53. The petition shall be in a substantial record book, with the lists of lands and taxes annexed following the same therein. Such record shall be ruled with appropriate columns, one containing a description of the lands, with columns for the total amount of taxes, interest and charges claimed due on each parcel of land opposite thereto; also with blank columns, one with heading, "Parts of descriptions paid before sale or withheld ;" another, "By whom paid ;" another, "Amount paid before sale;" another, "Amount decreed against lands;" another, "Special orders;" another, "Interest in each parcel sold ;" another, "Name of purchaser;" another, "Address of purchaser;" another, "Number of certificate;" another, "Remarks." The Auditor General may What petition add such other columns as he may find necessary. The word petition shall be construed to include the lists annexed thereto. Said record shall be called tax record. Parts of descriptions of lands upon which taxes are paid before sale, or which are withheld from sale, the amount paid on taxes before sale, the amount of taxes, interest and charges decreed against lands, special orders made by court relating to any parcel of land or any tax, the interest in each parcel of land sold, the name of each purchaser and his address, and the number of certificate of sale shall be entered in said record under their appropriate headings, opposite each delinquent. to the description of lands affected thereby. After the filing of said petition, the county clerk, acting as a register in chancery, shall issue a subpoena directed to each delinquent tax payer who is a resident of this State, to appear and answer said petition within twenty days after the return day of said subpoena, or in default thereof said petition will be taken as confessed by such delinquent tax payer. Said subpoena shall be made returnable not less than ten days nor more than thirty days from the issuance of the same, and may be served by any sheriff, under sheriff, deputy sheriff, constable, police officer or other officer who has power to serve legal papers, and shall be personally served upon such delinquent tax payer, if he can be found within this State, in the same mannor as subpoenas in chancery are served, and return of service shall be filed in the county clerk's office and shall become a part of the When personal proceedings in the matter of said petition. When personal service is had, further proceedings shall be taken therein, as far as consistent with the provisions of the act, in the same manner as in circuit courts in chancery. Whenever the delinquent tax payer is a resident of the county wherein the taxes are to be collected, service shall be made by one of the officers herein before designated, whose return of service filed in the matter shall have the same force and effect as returns upon subpoenas in chancery have When return- etc. service had, etc. etc. quent resides in etc. when made by proper officers serving the same. The officer serving Fees of officers, such subpoena shall be entitled to a fee of twenty-five cents for service of each subpoena and ten cents for a copy thereof served upon such delinquent tax payer and ten cents for each mile necessarily and actually traveled one way in making such service, and when made by an officer residing at the county seat where said matter is pending, the distance so traveled shall be reckoned from the county court house to the place of making such service: Provided, That when two or more subpoenas are served at the same Proviso. time or place upon different [delinquent] tax payers, only one travel fee shall be charged and paid. Where the delinquent tax payer is When delina resident of the State, but not of the county wherein the taxable other county, property is located, it shall be the duty of the sheriff of the county wherein said taxable property is located to transmit said subpoena to an officer who can serve the same and who lives nearest to said delinquent tax payer, and said officer shall make due service upon such delinquent tax payer, and after making his return of service, which return of service shall have the same force and effect as if made by an officer residing in the county wherein such taxable property is located, he shall re-transmit said subpoena to said. sheriff, who shall deliver the same to the county clerk, who shall file the same in the matter of said petition. The officer making Fees of officers, such service shall receive the sum of twenty-five cents for making and certifying to the service of the same and the sum of ten cents for a copy of the subpoena left with such delinquent tax payer and ten cents for each mile actually and necessarily traveled one way in making such service, together with a farther sum of ten cents for re-transmitting said subpoena to the sheriff who transmitted said subpoena to him, and the sheriff transmitting any such subpœna shall receive the sum of ten cents for each subpoena so transmitted. If service of such subpoena cannot be made the return of If service is not the officer shall so state, together with the reason therefor. If any delinquent tax payer who has been personally served with subpoena shall not appear to defend against the said petition within the time in this section provided, the same shall be taken as confessed by him, and thereupon a decree may be entered against him unless When decree to said confession shall, upon application to the court, at a time etc. before said decree is taken, be set aside. Such decree may be taken either in term time or at chambers. All fees and expenses incurred Fees, etc., to be by virtue of this section shall be a charge against the real estate on account of which the same were incurred. etc. 1 had, etc. be confessed, charge, etc. Publication of petition. SEC. 54. The Auditor General shall cause a copy of said petition to be published at least once in each week for four successive weeks prior to the time fixed for the hearing thereof, in some newspaper to be selected by him: Provided, It shall be sufficient Proviso. to print against each parcel the "Amount of taxes," "Interest," "Charges," "Total" due on each. He shall also publish there- Notice, contents with for a like time a notice, by him signed, stating therein in substance that the State of Michigan has filed such petition in the -circuit court for such county in chancery, referring to such copy; that it claims a decree against each parcel of land therein described of, etc. notice of sale of lands, etc. for the amounts specified; that such petition will be brought on for a hearing and decree at the next term of such court, to be held at a time and place in such notice specified; that all persons interested in such lands against whom a decree shall not have been taken desiring to contest the lien claimed thereon for such taxes, or any part thereof, shall appear in said court and file with the clerk thereof their objection thereto on or before said day, and that in default thereof a decree will be taken as prayed for To contain also in such petition. In such notice he shall also state that on the first Monday of May 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. The publication of the notice aforesaid shall be equivalent to a personal service of notice on all persons not personally served who are interested in the lands specified in such petition, of the filing thereof, of all proceedings thereon and of the sale of the lands under the decree, and shall give the court jurisdiction to hear such petition, determine all questions arising thereon, and to decree a sale of such lands for the payment of all Jurisdiction in taxes, interest and charges thereon. 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. Publication equivalent to personal service, etc. chancery. Duty of prosecuting attorney. In case of . refusal, etc. Validity of tax, how contested, etc. When further time given. SEC. 55. It shall be the duty of the prosecuting attorney to prosecute all such proceedings on the part of the State. If he shall refuse, neglect or be unable to do so, the court shall appoint some competent person to take charge of and prosecute the same, who shall be paid by the county. The board of supervisors may employ some competent person to prosecute such proceedings or assist therein. Proof of the publication of the notices herein required shall be filed before any final order is made. SEC. 56. Any person against whom a decree has not been taken desiring to contest the validity of any tax shall file in writing his objections thereto with the clerk of the county, on or before the day fixed in said notice for the hearing of such petition, and shall not be allowed to make any objection not therein specified. If within the first five days after the day fixed in such notice for the hearing of such petition it shall be made to appear to the court that any person has been prevented from filing objections to any tax, without fault on his part, such further time may be granted for that purpose as may seem proper, not exceeding five days. The Precedence of court shall give precedence to the hearing of such petition over all other business, shall examine, consider, and determine the matters therein stated and objections made in a summary manner without other pleadings, and make final decree thereon as the taxes presumed. right of the case may be. The taxes specified in the petition shall be presumed to be legal and a decree be made therefor unless the contrary is proved. Evidence shall be taken in open court. oral testimony shall, at the request of any person interested, be written down and filed. The court may make such orders from petition, etc. Legality of Evidence, etc. |