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Copartnerships, how treated.
Liability of partners.
Real property, where assessed, etc,
tion as to a natural person in the name of the corporation. The place where its principal office in this State is situated shall be deemed its residence. The property of corporations paying specific taxes shall be exempt, as to the property covered by such taxation, except when otherwise provided by law. All other property of such corporation shall be taxed under this act. In computing the taxable property of insurance companies organized under the laws of this State, the value of the real property on which a company pays taxes shall be deducted from its net assets above liabilities as determined and shown by the last report of the commissioner of insurance, and the remainder shall be the amount of personal property for which the company shall be assessed.
SEC. 5. For the purposes of assessing property and collecting taxes, a copartnership shall be treated as an individual and whenever the name of the owner or occupant of property is required to be entered upon the assessment roll, if such property is owned or occupied by a copartnership, the firm name shall be used. A copartnership shall be deemed to reside in the township where its business is principally carried on. Each partner shall be liable for the whole tax.
SEC. 6. Real property shall be assessed in the place where situated and to the owner, if known, and also to the occupant, if any; if the owner be not known and there be an occupant, then to such occupant, and if there be no owner or occupant known, then as unknown; an executor, administrator, guardian or trustee having control of real property may be treated as its owner.
SEC. 7. The real property which belonged to a person deceased, not being in the control of an executor administrator, may be assessed to his heirs or devisees jointly without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate.
SEC. 8. All licensed homestead lands, the fee of which is in the State or the United States, when the licensee is entitled to make his final proof to obtain a' patent, shall be assessed, returned and sold as other real property.
SEC. 9. The interest in land of any person holding a part-paid certificate for the purchase of any State lands shall be assessed separate from other property. The assessment shall describe the land, and state therein that the title is in the State. The taxes, if not paid to the township treasurer, shall be returned and collected as hereinafter provided.
SEC. 10. All personal property, except as hereinafter provided, shall be assessed to the owner in the township of which he is an inhabitant, on the second Monday of April, of the year for which the assessment is made.
SEC. 11. The excepted cases referred to in the preceding section are as follows, viz.:
in other town. ships.
erty of non-res
First, All goods and chattels situate in some township When situated other than where the owner resides shall be assessed in the township where situate, and not elsewhere if the owner or person having control thereof hires or occupies a store, mill, dock-yard, piling ground, place for sale of property, shop, office, mine, farm, place of storage, manufactory or warehouse therein for use in connection with such goods and chattels: Provided, That the procuring any such property to be proviso. manufactured upon contract shall be deemed the hiring a mill or manufactory within the meaning of this section;
Second, All animals kept throughout the year in some Animals. township other than where the owner resides shall be assessed to such owner or the person in possession in the township where kept;
Third, All shares in banks shall be assessed to their own- Bank shares, ers in the township where the bank is located: Provided, Proviso. That shares owned by a person residing within the county where the bank is located shall be assessed in the township where he resides;
Fourth, Personal property of non-residents of the State, Personal propand all forest products owned by residents or non-residents, idents, and or estates of deceased persons, shall be assessed to the owner or to the person having control thereof in the township or ward where the same may be, except that where such property is in transit to some place within the State, it shall be assessed in such place: Provided, All forest products in Proviso. transit on the second Monday in April and thereafter found in the waters or streams of this State, or on the banks or shores of any lake, pond or stream of this State, when the same is not at the place where it is to be manufactured, shall be held to have a place of destination at the sorting grounds of the rafting and driving agents or booming company nearest the mouth of the stream, unless the contrary shall be made to appear by the owner or party having the same in charge: Provided further, That all lumber, logs, Further proviso. timber, lath, pickets, shingles, posts, cordwood, tanbark, telegraph or telephone poles, or railroad ties, that may be piled or left in any yard, railroad reserve, or in any shed, shall not be deemed in transit, but shall be assessed to the owner thereof in the township or ward where the same may be situate at the time provided by law for taking such assessment;
Fifth, The personal property of minors under [guardian] Personal propguardianship shall be assessed to the guardian in the township where he resides, and the personal property of every other person under guardianship shall be assessed to the guardian in the township where the ward resides;
Sixth, The personal property belonging to the estates of or deceased deceased persons, in the hands of executors or administrators shall be assessed to them in the township and in the school district where the deceased last dwelt, until they shall give notice that the estate has been distributed to the parties interested. If such deceased was a non-resident of the State
erty of minors,
Under control of a trustee, etc.
Situate on public lands, including buildings.
such property shall be assessed in the [township) townships where situated, to such executors or administrators, or to the person in possession;
Seventh, Personal property under the control of the trustee or agent, whether a corporation or natural person, may be assessed to such trustee or agent in the township where he resides, except as otherwise provided. Personal property mortgaged or pledged shall be deemed the property of the person in possession thereof and may be assessed to him;
Eighth, All personal property of any person situate upon, also all buildings situate and being upon the lands of the United States, or of this State, shall be deemed personal property for the purposes of taxation and assessment, and shall be assessed as personal property, to the owner or occupant thereof, in the city, village or township in which such lands are situated, and such buildings shall be subject to sale for taxes in the same manner as herein provided for the sale of personal property: Provided, however, It shall not be necessary to remove any such buildings for the purpose of sale.
OF THE ASSESSMENT ROLL.
Supervisor to ascertain the taxable property.
To require detailed statement, under oath.
SEC. 12. It shall be the duty of each supervisor or assessing officer as soon as possible after entering upon the duties of his office, to ascertain the taxable property of his assessing district, and the persons to whom it should be assessed, and their residences. For this purpose he shall require every person of full age and sound mind, to make and subscribe to a true and correct written statement under oath, administered by such supervisor or assessing officer, of all the taxable property of such person, firm or corporation, whether owned by him or it, or held for the use of another, and it shall be the duty of every such person, firm or corporation, to make such statement under the following form of oath, duly administered by the supervisor or assessing officer:
Form of oath.
STATE OF MICHIGAN,
being duly sworn, deposes and says, that the above is a full and true statement of all the taxable property owned by him, liable to assessment in this assessing district.
d. D. 189... Subscribed and sworn to before me this
day of A. D. 189...
Supervisor. The Auditor General is required to prepare and distribute to the county treasurers blanks for such statements.
These blanks shall be furnished by the county treasurer to Blanks for, how
furnished, etc. the supervisors or assessing officers, and each supervisor or assessing officer is authorized to add to such blank any questions he may deem necessary. These statements shall What to show, show whether such property is owned by the person making the statement, or held for the use of another, and if the latter in what capacity it is held. They shall show the indebtedness of any person so far as he wishes a deduction from his credits on account of such indebtedness. The Cashiers, cashier of every bank shall, on the second Monday of April duty of. in each year, file in the office of the county clerk of the county where the bank 'is located, a statement of all real estate held by the bank and its value, a list of the names of the stockholders, the amount of stock held by each, and their respective residences. The statement aforesaid shall show the facts as they exist on the second Monday of April of the year when made. Immediately after the filing County clerk. of such statement the county clerk shall notify the supervisor or assessing officer of each township of the name of each person, if any, residing in his township, holding shares of stock in any such bank, and of the amount thereof as shown by such statement. All property shall be assessed Date of as of the second Monday of April. On the day next succeeding the completion of the review of the assessment roll, as hereinafter provided, the supervisor shall deliver Supervisor to all such written statements by him obtained under the pro- ments to clerk. visions of this act, to the township clerk of the township of which he is supervisor, and such township clerk shall safely keep the same in his office, open to public inspection for three years from the time of such delivery to him. SEC. 13. Every person required by this act to make or What statement
to set forth. deliver such statement shall set forth an account of the property held or owned by him as follows:
An accurate description of each parcel of land, with the Real properts. number of acres, and the amount of any incumbrance thereon, and the number of acres improved, and the number and kind of buildings thereon, and an accurate statement of real estate mortgages, and rate of interest thereon, held or owned by him, and a description of the real estate covered by such mortgages.
First, All annuities and royalties;
Second, All bonds, notes, chattel mortgages, accounts, Bonds, notes, demands, claims, and other indebtedness owing to such person, whether such indebtedness is due from individuals or from corporations, public or private, and whether debtors reside within or without this State, including all deposits in banks or with other corporations or individuals; together with a state
ment of any part thereof that is secured by real estate mortgage on lands (situated] situate in some other state where mortgages are taxed as an interest in the land, giving the description of such land;
Third, All bona fide indebtedness owing by such person, giving an itemized statement in detail, how secured, and to whom owing, and the residence of such creditors and the amount due each, provided he desires to have the same deducted from his credits.
First, All shares in banks organized in this State under any law of this State or [of] the United States, and their cash value after deducting the value of the real estate taxed to the banks;
Second, All shares in foreign corporations, except national banks, and their cash value;
Third, All shares in other corporations organized under the laws of this State when the property of such corporation is not exempt, or is not taxable to itself, and their cash value;
Fourth, All moneys;
Fifth, The value of all gold and silver plate, diamonds and jewelry;
Sixth, The value of all household furniture and musical instruments over and above exemptions;
Seventh, All patent rights and their value;
Eighth, The number and kinds of domestic animals and their value;
Ninth, All wagons, carriages and sleighs and their value;
Tenth, All mechanical and agricultural implements and tools and their value;
Eleventh, All machinery not affixed to real property and its value;
Twelfth, All ships, boats and vessels, whether at home or abroad, and their value;
Thirteenth, All merchandise and stock in trade and its value;
Fourteenth, All logs, timber, lumber, posts and ties, and their value where the same is situate on the second Monday of April, as near as may be, and the distinctive marks thereon, if any, and place of destination in this State;
Fifteenth, All other goods, chattels, and personal property not heretofore specifically mentioned, and their value, except property specifically exempt from taxation;
Sixteenth, All goods and chattels which are exempt from taxation.
Sec. 14. In every case when any person shall willfully neglect or refuse to make out and deliver a true and correct sworn statement, under oath administered by the supervisor or assessing officer as required by this act, said person shall be deemed guilty of a misdemeanor and upon conviction thereof, shall be subject to a fine of one hundred dollars or thirty days in the county jail, or by both such fine and imprisonment in the
Other goods, etc.
Neglect or refusal to make statement, etc.