The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1875-06-04

1
ship, and in default thereof. then of his, her
or their lands and tenements, and to pay oyel
the same reserving his fees, to the County
| Treasurer, with ten days after the same Is col
| lected.
SEC. o. Upon the receipt of such warrant
the Sheriff shall proceed Immediately 10 collect
the same. lie shall call once at the place OF
business of each person, corporation, associa.
| ton, company or copartnership named IN SAID
warrant, and in case any person, cor
poration, association, company, or copartner-
ship refuses 70 pay such tax he shall
levy on the goods and chattels of such persons,
corporation, association. company, or copart-
nership wherever found in said county. or on
the bar fixtures or furniture, liquors. beverages
and other goods and chattes used in carrying
on such business, which levy shall take prece-
dence Of any and all liens, mortgages, convey
ances, or encumbrances on such goods and
chattels so used in carrying on such business,
nor shall any claim of property by any third
person TO such goods and chattels so used in car
rying on such business avail against such levy
80 made by the Sheriff, and no property Of
any person, corporation, association, com
pany or copartnership, liable to pay tax nm
der the provisions Of this act, shall be exempt
from such levy.
SEC. 10. The Sheriff shall give public notice
OF the time and place of sale, and OF the prop
erty to be sold. at least six days previous to the
sale. by advertisement, to be posted up i'm three
where such sale il made: PrOpided, hOlreUeT,
That in cases where levy has been made upon
real estate, such Sheriff shall give like notice of
the time and place of such sale as in sales of real
estate on execution and all provisions of law
applicable to sales of real estate upon eXecu-
ton shall be applicable to sales under this act,
except as herein otherwise provided.
SEC IL. In case the property so distrained
or levied upon cannot be sold for want of
bidders, said Treasurer may adjourn
such sale 80 often as may be necessa-
ry, not exceeding one week, however, at
any one time ; and in case the property dis
trained or levied upon and sold is insufficient to
satisfy such writ, the Sheriff shall make re-
turn thereof and pay over the amount by him
received less his said fees 70 said Treasurer,
and said Treasurer shall renew said warrant,
and again deliver the same to the Sheriff.
commanding him as before, so often AZ may be
necessary, until the whole amount of such tax
has been collected.
SEC -. The Assessor shall have power. and
il shall be his duty, to add to said roll at any
time during the year, the name Of any person,
corporation, association. company or copartner-
ship engaging in any kind of business specified
in the first section of this act, whose name does
not appear upon such roll, and to assess against
such business thereon pro rata tax for the
unexpired portion Of such year and said Asses
sor SHALL before making such assessment,
notify the person, corporation, association,
company or copartnershlp of time and place
at which the assessment will be made, and re-
quiring such person to appear at the time and
place mentioned and show cause, il any, why
such assessment should not be made, which
notice shall be personally served i'll the same
manner as summonses issued by Justices OF
the Peace, and shall be served at least three
days before the time specified therein for
hearing and upon such assessment being made,
the same proceedings shall be had in all re-
spects as though such assessment had been
made by the Assessor "a above prescribed: Pro
ctded hOlrerer That in case of neglect or re-
fusal of said Assessor to comply with the pro-
visions OF this section, then. and in that case,
the said County Treasurer shall have power, and
it shall be his duty TO make the assessment and
give the notice required by this section, and the
same shall be valid as though made by the
Assessor.
SEC. b. All moneys collected by any Treas
urer under the provisions Of this act, except the
fees and percentage herein allowed to him as
compensation. which may be retained by such
Treasurer as his fees, shall be by him placed to
the credit of the contingent fund of the town
ship village, or city from which the same
was collected and the same shall be by
such township, village, or city, applied as other
contingent funds.
SEC. II. 1t shall be the duty of each and every
County Treasurer, at least once in each and every
month, to make sworn statement containing
the names of each aud every person, corpora
ton. company or copartnership III his
county paving a tax under the provis-
ions Of this act, stating therein the residence OF
such person. corporation, association, COM
pany or copartnership, the business in which
such person is engaged. the place of doing
business, the amount of tax paid and date OF
payment Of the same. and file such statement
with the clerk of his county and such County
Treasurer shall, on or before the 25th day of
December III each year, make full and complete
report Of all the facts as shown by the reports
on file in his Office and return the same TO the
Auditor General, and publish the same in at
least two newspapers in his county, il so many
there be. All blanks required to carry into
effect the provisions of this act shall be
prepared and furnished by the Auditor General
to the County Treasurers, and 10y them to the
township, village or city officers.
SEC. Is. Any officer wilfully neglecting or
refusing to perform his duty under the pro-
visions of this act. shall be liable TO a penalty
OF one hundred dollars for each and every
ofIense. And any person liable to pay tax un-
der the provisions of this act, who shall neglect
or refuse to pay the same shall be deemed guilty
OF misdemeanor, and upon conviction thereof
shall be punished by fine Of not less than
twenty-five dollars nor more than one hundred
dollars, and costs OF prosecution, for each and
every eifsnse, and on failure to pay such fine
and costs shall be imprisoned in the county
Jail, not less than ten nor more than ninety
DAYS, in the discretion of the court.
SEC. 16. The word Assessor IS used in this
act shall be held to include Supervisors, or
other officers whose duty it il to make assess
ments in townships, wards, villages or cities.
SEC. II. In case any Assessor, County Urea
surer or Sheriff wilfully negleots or refuses to
perform his duty under the provisions of this
act, he shall be liable to a penalty Of one hun
dred dollars for each and every offence and the
Governor may, III case OF any such neglect or
refusal, appoint some other person or persons
TO perform the duties prescribed by this act,
who shall upon being 30 appointed, havo like
powers and duties under this act as such Asses
sor, Treasurer, or Sheriff. AZ the case may be-
SEC. Is. The act entitled AN act 10 prevent
the manufacture and sale CT spirituous or in
toxicating liquors AZ a beverage" approved Feb
ruaTy 3D. 1856, and tho several acts amendatory
thereof, and in addition thereto, being sections
2, 136 TO section g 154, inclusive Of the Compiled
Laws OF 1871 also act number $50 Of the ses-
sion laws OF 1873, entitled AN act to prevent
the sale Of spirtuous and intoxicating drinks as
beverage" the same being q new section to
chapter 60 Of the Compiled Laws of eighteen
hundred Ind seventy-one, being an act rela-
tive to THE manufacture and sale OF spirtu-
Gus and intoxicating drinks IA a beverage" to
stand M section twenty-five, shall be and the
same are hereby repealed, saving all actions
pending and all causes of action which have ac-
crued at the time this act takes effect.
SIC. 10. This act shall take immediate effect.
Approved May 3, 1875.