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When chattels exempt from

liable to the payment of a duty of one and a half per cent. at each and every time they are so exposed for sale.

(979.) SEC. 32. Goods and chattels otherwise liable to Auction Duties. auction duties, shall be exempt therefrom, if sold under the following circumstances:

Sales, how made by Auctioneer.

Duties, how calculated.

1. If they shall belong to the United States, or to this State;

2. If they shall be sold in pursuance of any judgment, order, or decree of any Court of law or equity, or under any seizure or distress by any public officer;

3. If they shall belong to an estate of a deceased person, and be sold by his executors or administrators, or by any other person duly authorized by any Judge of Probate;

4. If they shall be the effects of a bankrupt or insolvent, and be sold by his assignee, appointed pursuant to law, or by a general assignment for the benefit of the creditors of such bankrupt or insolvent.

(980.) SEC. 33. All goods, property and effects, liable to the payment of duties, shall, in all cases when sold at auction, be struck off to the highest bidder, and when the Auctioneer, or owner, or any person employed by them, or either of them, shall be such bidder, they shall be subject to the same duties as if struck off to any other person; but this section shall not be construed to render valid any sale which would otherwise be deemed fraudulent and void.

(981.) SEC. 34. All duties shall be calculated on the sums for which the goods and property exposed for sale shall be respectively struck off to the purchaser thereof.

Persons acting as (982.) SEC. 35. If any person shall act as an Auctioneer in

Auctioneer with

out authority.

meanor.

guilty of misde the sale of any goods or property liable to the payment of duties under the provisions of this chapter, without first having delivered to the County Treasurer the bond herein required, such person shall be deemed guilty of a misdemeanor, and, on conviction thereof, shall be punished by a fine not exceeding five hundred dollars.

An Act Relative to Specific State Taxes on Plank Road, Mining, and other Corporations, not enumerated in the Revised Statutes of Eighteen Hundred and Forty-Six.

[Approved March 14, 1848. Laws of 1848, p. 67.]

for Specific Tax

(983.) SECTION 1. Be it enacted by the Senate and House of State to have len Representatives of the State of Michigan, That in all cases, when es. any incorporated company hereafter to be incorporated, is made subject to the payment of a specific State Tax, this State shall have a lien on all of the property of said company, to secure the payment of said tax, which lien shall take precedence of all other liens or incumbrances whatever.

be enforced.

(984.) SEC. 2. The payment of any such tax may and shall How Taxes may be enforced according to the provisions of sections seven, eight and nine of chapter twenty-one, of title five of the Revised Statutes of eighteen hundred and forty-six.

SEC. 3. This act shall take effect and be in force from and

after its passage.

An Act to Provide for Filing certain Reports in the Auditor General's Office, and for other

purposes.

[Approved January 29, 1853. Took effect May 16, 1853. Laws of 1853, p. 21.]

rations to be filed

ral's office.

(985.) SECTION 1. The People of the State of Michigan enact, Reports of Corpo That all reports of the amount of capital stock of incorporated in Auditor Genebodies paying specific taxes, hereafter received by any State. officer, shall be placed on file in the Auditor General's office within one week after their receipt.

and Auditor General

to estimate and

Tax.

neglect to pay.

(986.) SEC. 2. The Auditor General is authorized required, upon the receipt of such copies, to estimate and charge Specifie charge upon the books of his office, the amount of specific tax due from the company making such report; and in case any company shall neglect or refuse to pay the tax required by its charter, within twenty days after the same is due, it shall Proceedings on be the duty of the Auditor General to issue his warrant to the Sheriff of the county in which such company is located, commanding him to forthwith levy the same, together with ten per cent. for his fees, by distress and sale of any of the property of said company, wherever the same may be found within his county, and to pay over the same, reserving his fees, to the State Treasury, within ten days after the same is collected.

collect.

(987.) SEC. 3. The Sheriff shall give public notice of the How Sheriff to time and place of sale, and of the property to be sold, at least

How Sheriff to collect.

Proceedings when Corpora

port.

ten days previous to the sale, by advertisement, to be posted up in three public places in the township, city or village where such sale is made, and the sale shall be by public auction.

(988.) SEC. 4. If the property so distrained cannot be sold for want of bidders, or if the property of the company is insufficient to pay the tax, the Sheriff shall forthwith return a statement of the same to the Auditor General; and if the company shall still neglect or refuse to pay such tax within thirty days, if the place of business of such company be in the Lower Peninsula, if in the Upper Peninsula, then within sixty days after such return, it shall be deemed a forfeiture of all its chartered privileges.

(989.) SEC. 5. In case any corporation fails to make the tion fails to Re- report contemplated in the first section of this act, it shall be the duty of the Auditor General, and he is hereby required, to ascertain the amount of the specific tax of any such corporation, as appears from their last report, and to issue his warrant as provided in the preceding sections, and for double the amount of such tax.

Specific Taxes in
Upper Peninsula.

An Act to Provide for the Payment of Specific Taxes to the Counties in the Upper Peninsula. [Approved February 12, 1853. Took effect May 16, 1853. Laws of 1853, p. 76.]

(990.) SECTION 1. The People of the State of Michigan enact, That one half of the taxes received, or which may be hereafter received into the Treasury of the State, from mining corporations in the Upper Peninsula, paying an annual tax of one per cent., shall be paid to the Treasurers of the counties from which they respectively have been, or hereafter may be received, upon the written order of the County Clerk of the county from which such tax has been, or shall be received, to be used for county and township purposes, as the Board of Supervisors in said counties respectively shall direct, as provided in section seven of article nineteen of the Constitution.

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CHAPTER XIX. Of the Officers having the care and Superintendence of Highways and Bridges, and their general powers and duties.

CHAPTER XX. Of persons liable to work on Highways, and making Assessments therefor. CHAPTER XXI. Of the duties of Overseers in regard to the performance of labor on Highways, and the performance of such labor, or the commutation therefor, and the application of Moneys by the Commissioners.

CHAPTER XXII. Of laying out, altering and discontinuing Public Roads.

CHAPTER XXIII. Of the Obstruction of Highways, encroachments thereon, and penalties.
CHAPTER XXIV. Of the Erection, Repairing and Preservation of Bridges.

CHAPTER XXV. Miscellaneous Provisions of a general nature.

CHAPTER XXVI. Of the Regulation of Ferries.

CHAPTER XXVII. Of Private Roads.

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OF THE

OFFICERS HAVING THE CARE AND SUPERINTENDENCE OF HIGHWAYS AND BRIDGES, AND THEIR GENERAL POWERS AND DUTIES.

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SECTION

1006. How Clerk to transcribe the same.
1007. When transcribed, Commissioners to meet
at office of Township Clerk.
1008. Commissioners to establish, as Highways,
such of the Roads as the public interest
may require.

1009. Determination of Commissioners to be
recorded.

SECTION

1010. Effect of corrected Record.
1011. Streets on plats of unincorporated Villages,
to be under care of Overseers of High-
ways.

1012. State Roads to be in charge of Commis-
sioners of Highways.

N. Y. Rev. Stat.,
Art. 1, Title 1,
Chap. 16, Part 1.

Commissioners of
Highways, their
duties.

8 Barb. S. C. R.
645, 2 Hill, 619.
6 Hill, 463.

To lay out and discontinue

Roads.

Chapter Twenty-Two of Revised Statutes of 1846.

(991.) SECTION 1. The Commissioners of Highways in the several townships in this State, shall have the care and superintendence of highways and bridges therein, and it shall be their duty:

1. To give directions for the repairing of roads and bridges within their respective townships;

2. To regulate the roads already laid out, and to alter such of them as they shall deem inconvenient;

3. To cause such of the roads used as highways, as have been laid out, but not sufficiently described, and such as shall have been used for twenty years, but not recorded, to be ascertained, described and entered of record in the Township Clerk's office;

4. To cause the highways, and the bridges over streams intersecting highways, to be kept in repair;

5. To divide their respective townships into so many road districts as they shall judge convenient, by writing, under their hands, to be entered of record in the Township Clerk's office; but no such division shall be made within five days next preceding the annual township meeting;

6. To assign to each of said districts such of the inhabitants, liable to work on highways, as shall reside in such district, or own lands therein and,

7. To require the Overseers of Highways, from time to time, and as often as they shall deem it necessary, to have all persons assessed to work on the highways perform their labor thereon with such teams, carriages, sleds, or implements as said Commissioners, or any of them, shall direct.

(992.) SEC. 2. The Commissioners of Highways shall have power, in the manner and under the restrictions hereinafter provided, to lay out and establish, upon actual survey, such new roads in their respective townships as they may deem necessary; and to discontinue such old roads and highways as shall appear to them to have become unnecessary.

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