Alpena weekly argus. [volume] (Alpena, Mich.) 1871-1893, 1875-05-26

reviewing the same as above pro-
vidcd, or should such roll not he
completed or such Assessor not be
present at his office at tho time
above fixed, then public notice
shall be published in some news
paper printed and published in
said county, setting forth the name
of each person, etc, added to or
appearing upon said roll, and fixing
a time and place not less than ten
days from the date of publication
at which all persons interested will
appear and show canse why such
assessments should not be charged
as above provided, or such notice
may be served personally upon
each person, etc, ut least three
days before the time fixed for such
hearing.
Sec. THE County Treasurer
upon receiving such roll, shall pro-
ceed to collect such taxes, and for
that purpose shall remain in his
office on 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 2 per cent for
collection fees.
SEC. S.-If any person, ETC., shall
refuse or neglect to pay the tax so
assessed, within the time specified
in the proceeding section, such
Treasurer shall thereupon forth
with issue his warrant to the Sher-
if of said county, reciting therein
the name of such persons, etc., the
business carried on, the assessment
of such tax, and date Of the same,
and commanding him to levy and
make the amount Of said assess
ment with 10 per cent. interest from
the date of such assessment, and
1 per cent. collection fees, by dis
tress and sale of any goods and
chattels of such person or persons,
corporation, association, company
or copartnership, or of any goods
and chattais found in the custody
or possession Of such person, etc,
and in default thereof then of his,
her, or their lands and tenements,
and to pay over the same, reserv-
ing his fees, to the County Treasur-
er within ten days after the same
is collected.
SEC. 9.-Upon the receipt OF
such warrant the Sheriff shall pro-
ceed Immediately to collect the
same. He shall call at the place
of business Of each person, etc,
named in said warrant, and in case
any person, etc, refuses to pay
such tax he shall levy on the goods
and chattels of such person, ETC.,
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
precedence of any and all liens,
mortgages, conveyances or incum-
brances on such goods and chattels
so called in carrying on such bus
mess nor shall any claim of prop
erty by any third person to such |
goods and chattels so used in car
rying on such business avail
against such levy so made by the
Sheriff; and no property of any
person, etc, liable to pay a tax |
under 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 property to be
sold, at least six 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: Provided, hOac-
eUer, 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 execu-
ton and all provisions of law APP
plicable to sales of real estate upon
execution shall pe applicable to
sales under this act, except as
herein otherwise provided.
SEC. lin case the property
so destrained or levied upon can
not be sold for want of bidders,
said Sheriff may adjourn such sale |
so often as is necessary-not eX-
ceeding one week, however, at any
one time /; and in case the proper
ty destrained or levied upon and |
sold is sufficient to satisfy such
writ, the Sheriff shall make return
thereof and pay over the amount
by him received, less his said fees,
to said Treasurer, and said Treas
urer shall renew said warrant, and |
again deliver the same the to Sheriff,
commanding him as before, so of
ten as may be necessary, until the /
whole amount of such tax has
been collected.
SEC 12.--The 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, etc, 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 a pro rata
tax for the unexpired portion Of