Questions-What is a tax? What is the basis for taxing property? What property is exempt from taxation? What remedy has a tenant who is taxed for the property he rents? In what way does the Assessor ascertain what property is to be assessed for taxation? What provision is made for correcting the Assessor's estimates of value? What does the assessment roll contain? How are unoccupied lands, not claimed by any one in the township, assessed? How does the Clerk of the Board of Supervisors ascertain what is proposed to be raised as a tax for township purposes? How are the valuations of property in the different townships equalized? What officer apportions the State tax among the counties? What body apportions the county tax among the townships? In what way is the Supervisor informed of the amount of tax to be raised in his township? What apportionment does the Supervisor make? What officer collects the tax? In case the tax is not paid, how may the tax be collected? When do the taxes assessed become a lien upon the land? What is said of the obligations of the sellers and purchasers of land, as to the payment of taxes?

CHAPTER XLIV.

TITLE TO REAL PROPERTY BY DESCENT.

When any person shall die seized of any lands, tenements, or hereditaments, or of any right thereto, or entitled to any interest therein, in fee simple, or for the life of another, not having lawfully devised the same, they shall descend, subject to his debts, in manner following:

First In equal shares to his children, and to the issue of any deceased child by right of representation; and if there be no child of the intestate living at his death, his estate shall descend to all his other lineal descendants; and if all the said descendants are in the same degree of kindred to the intestate,

they shall share the estate equally; otherwise they shall take according to the right of representation.

When we say "property descends in equal shares to a deceased person's children, and to the issue of any deceased child by right of representation," we mean that the issue of the deceased child take the share that would have belonged to such child had he been living. Thus a person dies leaving three children, and three grandchildren, the issue of a deceased child. Each of the three living children would take one fourth of the estate, and each of the grandchildren one twelfth. The three grandchildren thus represent or stand in the place of the deceased child, and hence we say, "they take by right of representation."

Inheritance, or succession, by "right of representation," takes place when the descendants of any deceased heir take the same share or right in the estate of another person that their parent would have taken if living. Posthumous children are considered as living at the death of their parents.

Second

-If he shall leave no issue, his estate shall descend to his widow during her natural lifetime, and, after her decease, to his father; and if he shall leave no issue or widow, his estate shall descend to his father;

Third-If he shall leave no issue, nor widow, nor father, his estate shall descend in equal shares to his brothers and sisters, and to the children of any deceased brother or sister, by right of representation: Provided, That if he shall leave a mother also, she shall take an equal share with his brothers and sisters;

Fourth

If the intestate shall leave no issue, nor widow, nor father, and no brother nor sister living at his death, his estate shall descend to his mother, to the exclusion of the issue, if any, of deceased brothers or sisters;

Fifth-If the intestate shall leave no issue nor widow,

and no father, mother, brother, nor sister, his estate shall descend to his next of kin in equal degree, excepting that when there are two or more collateral kindred in equal degree, but claiming through different ancestors, those who claim through the nearest ancestor shall be preferred to those claiming through an ancestor more remote: Provided however,

Sixth-If any person shall die leaving several children, or leaving one child, and the issue of one or more other children, and any such surviving child shall die under age, and not having been married, all the estate that came to the deceased child by inheritance from such deceased parent shall descend in equal shares to the other children of the same parent, and to the issue of any such other children who shall have died, by right of representation;

Seventh- If, at the death of such child who shall die under age, and not having been married, all the other children of his said parent shall also be dead, and any of them shall have left issue, the estate that came to said child by inheritance from his said parent shall descend to all the issue of other children of the same parent; and if all the said issue are in the same degree of kindred to said child, they shall share the said estate equally, otherwise they shall take according to the right of representation;

Eighth-If the intestate shall leave a widow and no kindred, his estate shall descend to such widow;

Ninth - If the intestate shall leave no widow nor kindred, his estate shall escheat to the people of this State, for the use of the primary school fund.

Any estate, real or personal, that may have been given by the intestate in his lifetime, as an advancement to any child or other lineal descendant, shall be considered as a part of the estate of the intestate, so far as it regards the division and distribution thereof among his issue, and

shall be taken by such child or other descendants toward his share of the estate of the intestate.

All gifts and grants shall be deemed to have been made in advancement, if they are expressed in the gift or grant to be so made, or if charged in writing by the intestate as an advancement, or acknowledged in writing as such by the child or other descendant.

If any child, or other lineal descendant, so advanced, shall die before the intestate, leaving issue, the advancement shall be taken into consideration, in the division and distribution of the estate, and the amount thereof shall be allowed accordingly, by the representatives of the heir so advanced, in like manner as if the advancement had been made directly to them.

Questions-Define the word seized, as use in this chapter. Tenements. Hereditaments. Devise. Issue. Intestate. Lineal. Kindred. Ancestor. When a person dies without a will, to whom does his property descend, first? When we say property descends in equal shares to a deceased person's children, and to the issue of any deceased child by right of representation, what do we mean? When does inheritance, or succession, by "right of representation,” take place?

If a man die leaving no issue, how does his estate descend? If he leave no issue or widow? If he leave no issue, nor widow nor father? If he leave no issue, nor widow nor father, and no brother nor sister living at his death? If he leave no issue nor widow, and no father, mother, brother nor sister? If he leave several children or one child, and the issue of one or more other children, and any such surviving child shall die under age and not having been married, what becomes of the share inherited by the deceased child from his parent? If, in the case just mentioned, all the other children of said parent shall also be dead and any of them shall have left issue, to whom does the estate that came to said child by such inheritance go? When does the estate descend to the widow? When does the property escheat to the people of the State? What is said of gifts by way of advancement? When

shall gifts or grants be deemed to have been made in advancement? In case of the death of the person to whom an advancement is made before the death of the person making it, what is done with such advancement?

CHAPTER XLV.

OF WEIGHTS AND MEASURES.

The law of this State provides how many pounds of certain grain, dried fruit, coal, vegetables and products, shall constitute a bushel: Wheat, 60; rye, 56; shelled corn, 56; corn on the cob, 70; corn meal, 50; oats, 32; buckwheat, 48; beans, 60; clover seed, 60; timothy seed, 45; flax seed, 56 ; hemp seed, 44; millet, 50; Hungarian grass seed, 50; blue grass seed, 14; barley, 48; dried apples, 22; dried peaches, 28; potatoes, 60; sweet potatoes, 56; onions, 54; turnips, 58; peas, 60; cranberries, 40; dried plums, 28; castor beans, 46; Michigan salt, 56; mineral coal, 80; orchard grass seed, 14; Osage orange seed, 33; stone lime, 70; red-top seed, 14.

A box or basket of peaches must contain seven hundred and sixteen and three-fourths cubic inches, or one-third of a bushel.

A barrel of fruit, roots or vegetables, is that quantity contained in a barrel made from staves twenty-seven inches in length, and each head sixteen and one-half inches in diameter.

All wheat flour, rye flour, and buckwheat meal, manufactured in this State for sale or exportation, shall be packed in good and strong casks, made of seasoned oak or other sufficient timber, and hooped with at least ten good and substantial hoops, three of which shall be on each chime, and properly nailed.