CHAPTER XLII.

PENAL AND REFORMATORY INSTITUTIONS.

Penal and reformatory institutions have been found necessary for the punishment and reformation of those who commit crime. They are also necessary to restrain offenders and thereby deprive them of the opportunity or power to violate the law.

A State prison has been established at Jackson where persons convicted of a higher grade of offenses-that is, those crimes that are considered most atrocious and wicked—are sent by the Courts for punishment. The prisoners are required to labor and are taught some of the mechanical trades.

The prison is under the direction of three Inspectors, appointed by the Governor. The officers of the prison consist of an agent, who is principal keeper of the prison, a clerk, a physician and surgeon, a chaplain, a deputy keeper, and a number of assistant keepers.

The Reform School at Lansing is designed for the reformation of boys, who, between the ages of ten and sixteen years, are convicted of crime.

Persons sent to this institution are sentenced to remain there until they are twenty-one years of age; but the Board of Control have power to discharge them at any time when satisfied of their reformation, or, when their presence in the school is prejudicial to the discipline thereof, may send them back to the Court for punishment in some other institution.

The design of the Reform School is not so much for punishment, as reformation; and the persons sent there are disci

plined, instructed, employed and governed, in such a way as shall tend to make them good citizens.

The Detroit House of Correction was built by the city of Detroit; but by a law of the State, the Beard of Supervisors of any county may make an agreement with the Common Council or agent of the city of Detroit, for the confinement of persons convicted of crimes which would otherwise subject them to imprisonment in the County Jail, in the House of Correction. In such case the county where the person is convicted pays the city of Detroit for keeping the prisoner.

All females convicted of offenses, except murder, which would, under the general provisions of law, subject them to imprisonment in the State Prison, are sent to the Detroit House of Correction.

In 1871, the Legislature authorized the establishment by the county of Jackson, of a House of Correction, similar to the one established in Detroit.

In each of the organized counties in this State, the law provides for the erection of jails for the detention of persons accused of crime until they can be tried, and for the punishment of such as are convicted of minor offenses.

Prisons are also established in cities and villages, for the confinement of those who violate the by-laws and ordinances.

Where is the State Prison located? What class of offenders are confined there? What officers control the prison? Where is the Reform School located? What persons are sent to this school? What authority has the Board of Control in relation to the custody of the inmates? What is the design of the Reform School? What is said of the Detroit House of Correction? In what institution are female offenders incarcerated? What is said of jails? Of prisons, in cities and villages?

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CHAPTER XLIII.

ASSESSMENT AND COLLECTION OF TAXES.

A tax is a contribution which individuals are required to make for the use or service of the State.

Since it is the duty of the Government to protect and defend the people in the enjoyment of their property, it is but just that those who have the most property should pay the largest tax.

As a basis for taxation, the value of all the real and personal property in the State, except such as the law exempts, is estimated, and a certain percentage of its value is required to be paid as a tax, by the owner, or persons in the possession of such property.

The following property is exempt from taxation: Two hundred and fifty dollars' worth of household furniture; fifty dollars' worth of spinning and weaving looms and apparatus; all arms required to be kept by law, and the clothing of every person or family; one hundred and fifty dollars' worth of library books, school books, and all family pictures; to every householder, fifteen sheep, with their fleeces, and the yarn and cloth manufactured therefrom; two cows, five swine, and food and fuel sufficient for the family for six months; a hundred dollars' worth of musical instruments; property of the United States and of this State; all public or corporate property of counties, cities, villages, townships, and school districts; the personal property of all library, benevolent, charitable, and scientific associations, incorporated within this State, and lands belonging to or leased by such institutions and occupied by them; churches, and church property, and places

of burial; and the personal and real estate of persons who. by reason of infirmity, age or poverty, may, in the opinion of the Supervisor, be unable to contribute towards the public charges.

When a tenant, paying rent for real estate, shall be taxed therefor, he may retain, out of his rent, the taxes paid by him for the same, unless there be an agreement to the contrary.

It is the duty of the Supervisor, who acts as Assessor, on or before the first Monday in May, of each year, to call upon each person in his township, liable to be taxed, and leave with him a blank form on which to make out statements of the taxable property in his possession; after which the Supervisor is required to take the list and set down the value of the property embraced in the statement, and deduct from the moneys at interest and other credits of such person, the amount of money upon which he or she pays interest, together with his or her other indebtedness.

On the third Monday of May, and the two following days, persons who are not satisfied with the assessment as made by the Supervisor, may appear before him and show cause why the valuation should be changed. If satisfied he has committed an error, it is his duty to make the proper correction.

After all needed corrections are made, the Supervisor makes out an assessment roll, containing the names of the resident persons liable to be taxed; a full description of the real estate of such persons; the number of acres in each tract or parcel, and the aggregate valuation of the personal estate of such person, liable to be taxed, as appears from the statements in the possession of the Supervisor.

Lands not occupied and not claimed to be owned by any one living in the township are set down and assessed as nonresident lands.

The Township Clerk who keeps the records of the township meetings, and of the meetings of the Township Board, and who keeps files of all orders and votes for raising moneys in his township, furnishes the Supervisor with a statement of the amount of money proposed to be raised, and for what purposes. This statement the Supervisor gives to the County Clerk, who is clerk of the Board of Supervisors.

At their meeting in October, the Board of Supervisors ascertain whether the valuations in the different towns and cities are relatively equal. If they are not they correct them.

The Auditor-General of the State apportions the State tax equitably among the several counties, and notifies the County Clerks of the amounts required from their respective counties. The Boards of Supervisors apportion the taxes required for county purposes among the townships. In this way the County Clerk is enabled to determine just how much money is to be raised in each township for taxes, and informs the Supervisor, who then assesses the taxes against the individual valuations of property on his assessment roll, specifying what such taxes are required for. This list the Supervisor delivers to the Township Treasurer, who collects the tax.

If persons against whom a tax is assessed, refuse or neglect to pay the same, provision is made by law to sell so much of their property as may be necessary for that purpose; and if the tax assessed against non-resident lands shall not be paid, such lands may be sold to pay the same.

Under our statutes, State, county and township taxes upon real estate, become a lien upon the land from the first Monday in December of the year in which they are assessed, and not before; and as between seller and purchaser under a warranty deed, the obligation is upon the purchaser to pay the taxes for the current year where the conveyance is prior to that date, and upon the vendor, where it is subsequent.