The true northerner. [volume] (Paw Paw, Mich.) 1855-1920, 1875-05-21

Trustees, or the Common Council, and paid out
of the contingent funds of said township. vii
lage or city, ....-.r ..- . ...f.-
completed his roll, it shall BIO his duty to attach
thereto, signed by him, certificate which may
be in the following form Il do hereby certify
that have set down in the above assessment
roll all the places where the business of manu-
featuring. selling, or offering for sale spiritu-
ous Intoxicating brcwed or malt liquors il being
carried ON. together with the name OF the COR
poration person, association, company, or CO.
partnership engaged in such business, and the
particular kind of business in which o ach il 80
engaged, according to my best information and
belief And on or before the first Monday OF
June he shall attach to such assessment roll
warrant under his hand, commanding such
Treasurer to collect such taxes in the manner
prescribed by law for the collection of township,
ward, city, or village taxes assessed upon per-
sonal property, except as herein otherwise pro-
Wded he shall deliver the said roll and warrant
40 completed to the Treasurer of his said town. !
ship, city. or village: Procided ho,oeoer, That
in case the above roll is not completed within
the time above fixed, or IL defective
in any respect, the same may, by such
Assessor, be completed at any time thereafter
and delivered to such Treasurer ProUided
further, That should any person, corporation,
association company, or copartnership be added
to said roll after the time fixed for reviewing
the same, as above provided or should such
roll not be completed or such Assessor not be
present at his Office at the time above fixed,
then public notice shall be pulNshed in some
newspaper printed and published in said county,
setting forth the name of each person, corpora
ton association, company, or copartnership
added to or appearing upon said roll and liking
a time and place not less than ten days from
the date of publication, at which all persons in
terested may appear and show cause why such
assessments should not be charged as above
,,rox-iIa1 auch notice ba AQryad
sonally upon each person, corporation, assocla-
ton, company or copartnership, at least three
days before the time fixed for such hearing.
SEC. 7. The Treasurer, upon receiving such
roll shall proceed to collect such taxes, and for
that purpose shall remain in his Office OH the
second, third and fourth Fridays of June, and
upon all taxes paid to him at any time prior to
or on the fourth Friday of June he shall add
two per cent. for collection fees.
SEC. 8. If any person, corporation associa-
ton, company, or copartnership shall refuse
or neglect to pay the tax 80 assessed, within the
time specified in the preceding section, such
Treasurer shall thereupon levy and make the
amount of SAID assessment, with ten per
cent interest from the date of such
assessment, and four per cent. collec-
ton fee, by distress and sale of any goods
and chattels found in the custody or possession
of such person, corporation, association, COM
pany or copartnership. Such Treasurer shall
levy on the goods and chattels of such person,
corporation, association, company, or copart-
nership wherever found in said county, or on
the bar fixtures or furniture, liquors, beverages
and other goods and chattels 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 80 use in car
rying on such business avail against such levy
so made by the treasurer, and no property of
any person, corporation, association, COM
pany or copartnership, liable to pay tax un-
der the provisions of this act, shall be exempt
from such levy.
Sec. 8. In case the property so distrained
or levied upon cannot be sold for want of
bidders said Treasurer may adjourn
such sale so often AZ may be necessa-
~, 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 Treasurer shall notify
the Assessor. and said Assessor shall renew said
warrant and again deliver the same to the
Treasurer commanding him as before, so often
IA may be necessary, until the whole amount
of such tax has been collected.
SEC. 10. TIE Assessor shall have power and
it 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
l. the first section of this act, whose name does
II 1t appear upon such roll and to ASSESS against
such business thereon a 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 copartnorship 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, If any, why
such assessment should not be made which
notice shall be personally served in the same
manner AZ summonses issued by Justices of
the Peace, and shall be served at least three
DAYS before the time specified therein for
hearing, and npon such assessment being made,
the same proceedings shall be had in all re-
spects "a though such assessment had been
made by the Assessor as above prescribed.
SEC. IL. All moneys collected by any Treas
urer under the provisions of this act, except the
fees and percentage herein allowed to him AZ
compensation. which may be retained by said
Treasurer as his fees, shall be by him placed to
the credit of .he contingent fund of his town
ship, village, or city, and the same shall be by
such township village or city. applied as other
contingent funds.
Sec. H. 1t shall be the duty of each and
every Treasurer, at least once i'll each and every
month, to make sworn statement containing
| the names of each and every person, corpora
ton company or copartnershp in his township,
village, or city paying a tax under the provs-
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 bis township city, or village.
Said clerk shall, upon the first day of June and
December in each year, make report to tho
| County Treasurer for the six months preceding
of the persons paying, and the amount of tax
assessed and collected in his township, village,
or city, as shown by the reports of the
Treasurer. Such County Treasurer SHALL on
or before the twenty-fifth day of Deem
Der in each year, make full and complete
report of all the facts shown by the reports
on file in his Office, and return the same to the
Auditor General. 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 by them to the
township village or city officers.
SEC Is. Any officer willfully 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
offense And any person liable to pay q tax I'M
der the provisions Of this act who shall neglect
or refuse to pay the same, shall deemed guilty
of a 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, and on failure