An Act to provide for a uniform assessment of property, and for the collection and return of taxes thereon. [Approved and took effect April 6, 1869. Laws of 1869, p. 325.] ject to taxation.. (967.) SECTION 1. The People of the State of Michigan enact, Property subThat all property, real and personal, within this State, not expressly exempted therefrom, shall be subject to taxation in the manner provided by law. (968.) SEC. 2. Real estate shall, for the purpose of taxation, be Real estate. construed to include all lands in the State, and all buildings and fixtures thereon, except in cases otherwise expressly provided by law. (969.) SEC. 3. Personal estate shall, for the purposes of taxation, Personal estate. be construed to include all goods, chattels, moneys, credits, and effects, wheresoever they may be; all ships, boats, and vessels belonging to inhabitants of this State, whether at home or abroad, and all capital invested therein; all moneys at interest, either within or without this State, due the person to be taxed more than Corporate property. Bxemptions. he pays interest for, and all other debts due such persons more than their indebtedness; all public stocks and securities, all stock in turnpikes, railroads, canals, and other corporations (except national banks) out of the State, owned by inhabitants of this State; all personal estate of moneyed corporations whether the owner thereof reside in or out of this State, and the income of any annuity, unless the capital of such annuity be taxed within the State; all shares of stock in any bank organized, or that may be organized under any law of this State or of the United States; and all improvements made by persons upon lands held by them under the homestead laws of the United States, the fee of which lands is still vested in the United States, and all such improvements upon lands the title to which is still vested in the State of Michigan. (970.) SEC. 4. All property of private corporations, except in the cases where some other provision is made by law, shall be assessed in the name of the corporation, in the township or ward where the same shall be situated; and in collecting the same, all .the personal property of such corporation shall be liable to be seized wherever the same may be found in the county, and sold in the same manner as the property of individuals may be sold for taxes. (971.) SEC. 5. The following property shall be exempt from taxation, viz: First. Household furniture, including stoves put up and kept for use in any dwelling-house, not exceeding in value two hundred dollars; Second. All spinning and weaving looms and apparatus, not exceeding in value fifty dollars; Third. All arms and accoutrements required by law to be kept by any person; all wearing apparel of every person or family; Fourth. The library and school books of every individual and family, not exceeding in value one hundred and fifty dollars, and all family pictures; Fifth. To each householder, fifteen sheep with their fleeces, and the yarn and cloth manufactured from the same, two cows, five swine, and provisions and fuel for the comfortable subsistence of such householder and family for six months, and all musical instruments kept for use, not exceeding in value one hundred dollars; Sixth. All the property of the United States and of this State, except lands bid off for the State at tax sales, except as hereinafter provided; Seventh. All public or corporate property of the several counties, Ibid. cities, villages, townships, and school districts in this State, used or intended for corporate purposes; Eighth. The personal property of all library, benevolent, charitable, and scientific institutions, incorporated within this State, and such real estate belonging to or leased by such institutions as shall be actually occupied by them for the purposes for which they were incorporated; Ninth. All the houses of public worship, with the pews or slips and furniture therein; also the land on which such houses of worship may stand, so far as occupied by such houses of worship, and for no other purposes, and rights of burial and tombs, while in use as repositories of the dead; and also any parsonage, owned and occupied as such by any religious society incorporated under the laws of this State; Tenth. The personal and real estates 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. tenant. resident real (972.) SEC. 6. When a tenant, paying rent for real estate, shall be Taxes paid by 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. (973.) SEC. 7. All personal estate within this State, except in the Personal and cases where other provision is made by the third and eighth sections estate; when of this act, shall be assessed to the owner in the township where he shall be an inhabitant on the second Monday of May, and all resident real estate to the person occupying it on that day, unless the same shall be given in by some other person for assessment to him. assessed. (974.) SEC. 8. The excepted cases referred to in the preceding Excepted cases. section, and not included in said section three, are the following: First. All goods, wares and merchandise, or stock in trade, including stock employed in the business of the mechanic arts, in any township other than where the owners reside, shall be taxed in the township where the same may be, if the owner hire or occupy a store, mill, shop or warehouse therein, and shall not be taxable where the owner resides; and all shares in national or State banks, owned by persons not residents of this State, shall be taxed in the township or city where the bank is located, and not elsewhere; Second. All horses, mules, and neat cattle, sheep, and swine, kept throughout the year, other than where the owner resides, shall be assessed to such owner in the township where they are kept; Third. All personal property of non-residents of this State shall be assessed to the owner or to the person having the possession or Excepted cases. Personal prop control thereof, in the township or city where the same may be, or in case the same is in transit, at the place of destination within the State; Fourth. All personal property belonging to minors under guardianship shall be assessed to the guardian in the township where he is an inhabitant, and the personal property of every other person under guardianship shall be assessed to the guardian in the township of which the ward is an inhabitant; - Fifth. All personal property held in trust by any executor, administrator, or trustee, the income of which is to be paid to any married woman or other person, shall be assessed to the person having possession or charge of such property, in the township of which he is an inhabitant, whether such married woman or other person reside within or without this State; Sixth. Personal property placed in the hands of any corporation, as an accumulating fund for the future benefit of heirs or other persons, shall be assessed to the persons for whose benefit the same is accumulating, if within this State; otherwise, to the person so placing it, or his executors or administrators, until a trustee shall be appointed to take charge of such property, or of the income thereof; Seventh. The personal estate of persons deceased, which shall be in the hands of executors or administrators, shall be assessed to the executors or administrators in the township where the deceased last dwelt, until they shall give notice to the supervisor that the estate has been distributed and paid over to the parties interested. Eighth. All property held by any religious society as a ministerial fund shall be assessed to the treasurer of such society; and if such property consists of real estate, it shall be taxed in the township where such property lies; if it consists of personal property, it shall be taxed in the township where such society usually holds its meetings. (975.) SEC. 9. When personal property is mortgaged or pledged, erty when mort- it shall, for the purpose of taxation, be deemed the property of the person who has possession thereof. gaged. Undivided real estate of deceased persons. (976.) SEC. 10. The undivided real estate of any deceased person may be assessed to the heirs or devisees of such person, unless occupied by some other person to whom it may be assessed, without designating them by name, until they shall have given notice to the supervisor of the division of such estate, and the names of the several heirs and devisees; and each heir and devisee shall be liable for the whole of such tax, and shall have a right to recover of the other heirs and devisees their respective portions thereof, when paid by him. purchase of (977.) SEC. 11. Any person holding a part-paid certificate of the Certificate of purchase of university, primary school, State building, swamp, State lands. salt spring, or other State lands, or occupying the same, shall be liable to be assessed therefor, as if he were the actual owner thereof: Provided however, That the same shall be assessed as Proviso. personal property, and not as real estate, and the tax thereon shall be collected in the manner hereinafter prescribed. (978.) SEC. 12. Partners in mercantile or other business, whether Partners, where residing in the same or different townships, may be jointly taxed may be taxed. under the partnership name, in the township where their business is carried on, for all the personal property employed in such business; and, if they have places of business in two or more townships, they shall be taxed in those townships for the proportion of property employed in such townships respectively; and, in case of being so jointly taxed, each partner shall be liable for the whole tax. certain terms (979.) SEC. 13. The term "money" or "moneys," whenever Meaning of used in this act, shall be held to mean gold and silver coin, and used in this act. bank notes, and every deposit which any person owning the same or holding in trust and residing in this State, is entitled to withdraw in money on demand. The term "credits," whenever used in this act shall be held to mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deed or mortgage, due or to become due. The terms "parcel of real property" and "parcel of land," whenever used in this act, shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of the same claimants, person, or company. Every word importing the singular number only may extend to and embrace the plural number; and every word importing the plural number may be applied and limited to the singular number; and every word importing the masculine gender only may be extended and applied to females as well as males. Whenever the word "oath" is used in this act, it may be held to mean affirmation; and the word "swear," in this act, may be held to mean affirm. The words "town" or "townships," when used in this act, shall be construed to mean ward or city, as the case may be. The term "cash value," whenever used in this act, shall be held to mean the usual selling price at the place where the prop |