The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1877-05-15

to said roll at any time during the yea
the name OF any person, corporation
association, company or copartnershil
engaged in any kind OF business speci
hed In tho first section OF this act
whose namo does not appear upon sucl
roll, and TO assess against such bust
ness thereon pro rata tar for the un
expired portion Of such year. aud sais
assessor, shall before making such as
sessment, notify the person, corpora
tion, association, company or copar
tnership, OF the tims and place
at which the assessment will be made
and requiring such person to appear a
the time aud place mentioned aud show
cause. II any, why such assessment
should be made. which notice shall b.
served by leaving copy thereof with
the person or persons to bo assessed. .oi
with some person at his or their place
OF business, at least three days before
the time specified therein for tho day
Of hearing, and upon such assessmenl
being made, and within ten days aftel
snch hearing the assessor shall com.
plete such assessment and date and Mt.
| tach 10 the same the original assess
ment roll In the hands ef the county
treasurer, and within Aye days thereaf-
ter said treasurer shall Issue his war
rant and thercupon the same proceed.
ings shall be had in all respects. and
within like times, as though such as
sessment had been made by the assess.
or az nj first in this act prescribed: !:
Provided however That all warrants is.
sued under this section shall be return
able sixty days from date OF same.
That In case Of neglect or refusal OF
said assessor 10 comply with the pro-
visions Of this section, then. and in
that case, the said county treasurer
shall have power, and II shall be his
duty, TO make the assessment and give
the notice required by this section, aud
the same shall be- valid as though made
by the assessor and every assessment
and every assessment roll made under
the provisions OF this act. after the
same shall have been placed in the
hands OF the county treasurer. shall be
prima facie evidence OF the legality
and validity OF the roll, and OF the as.
sessments, and OF the correctness and
regularity Of all the proceedings, to
assess and collect the tax, and that the
person or persons assessed are liable
TO pay the tar assessed against them
Provided further, That in case any
person who has been assessed under
the provisions ofthis &C, and shall have
paid the tar assessed against him, shall
at any tune thereafter during the year
discontinue the busin@s for which he
was assessed, such tax or any part OF
same, shall not be refunded"
Section IS, providing for the disposi-
ton Of money collected under this act,
remains the same.
$50. IA. II shall be the duty Of each
and every county treasurer, at least
once in each aud every month, to make
a sworn statement containing the
names OF each and every person, cor
poration, company, or oopartnership
in his comfy paying tax during said
month, under the provisions OF this
act. stating therein tha residence Of
such person, corporation. association,
company or oopartnership, the busi-
ness IN which such person is engaged,
the place OF doing business. the
amount Of tax paid. aud date of pay
ment OF the samo, and file such state
ment with tho clerk OF his county; and
such county treasurer shall, on or be-
fore the first dav Of December In each
year. mako full and complete report
OF all the facts, as shown by the report
on ale in his Office. and return the same
10 the Auditor General, and publish
the same in at least two newspapers ia
his county, il so many there be. All
blanks required TO carry into effect the
provisions OF this act shall be prepared
aud furnished by the Auditor General
10 the county treasurer, and by them
10 the township, village, or city officers.
After any warrant. shall have been de-
livered to the county treasurer. he shall
upon the first day OF every month
thereafter, and also whenever any wur-
rant, or renewal thereof shall be return
ed 10 him showing any tax remaining
unpaid. deliver report and statement,
in writing, 20 the prosecuting attorney
Of tho county, giving the name and
plnce OF residence, aud place OF busi-
ness Of every person, corporation, $3.50
citation, company, or copartnership
who have failed 10 pay any tax, or any
part OF ally tax. levied or assessed
against him or them under this act, and
the amount OF the tar so remaining un-
paid, aud thereupon the prosecuting
attorney shall forthwith prosecute
every such delinquent, to recover the
penalty and enforce the punishment
provided in this act for the non-pay.
ment Of such tar: and no levy made, or
proceedings taken by the sheriff to col
lect such tax shsil be q defense to such
prosecution, unless collection OF said
tar was enforced thereby before the
commencement Of such prosecution.
And at the time OF making such report
as aforesaid. TO the prosecuting attor-
ney. the county treasurer shall make q
like sworn statement and report to the
Governor Of the state. together with
the names and amount OF tax due from
oil persons against whom such prosecu-
tion has been commenced.
Section 15, fixing penalties upon Of
fcers neglscting or refusing to carry
out the provisions OF this act, remains
unaltered.
Section 1G, defining On "assessor" to
be supervisor or other officer, remains
upaltered.
SIC. IL. In case any Assessor, bounty
treasurer, prosecuting attorney, oI
sheriff vilfully neglects or refuses tc
perform his dnty under the provisions
Of this act, he shall be liable 10 q pen-
atty of 800 for each and every offence
and the Governor may, in case OF any
sueh neglect or refusal, appoint some
other persons 10 perform the dutie.
Iprcscribed by this act. WHO shall. upor
being so appointed, have like powers
and duties under this act as such asses
sor, treasurer, prosecuting attorney, ol
sheriff, as the case may be; and in case
OF the appointment OF any person II
place OF the prosecuting attorney q
prosecute for violation OF this act IL
any county. the supervisors shall allow
and pay 10 suoh prosecutor q reasona
BILE compensation for all services per
formed by him as such prosecutor"
| Section Is specifies acts repealed
and remains unaltered.
This new act, amending the liquo
tar law, as above given, Is ordered b,
both houses OF tho Legislature 10 TAX
Immediate efecr, and will thus becom
an operative statute as soon as signe,
by the Governor.