The Yale expositor. (Yale, St. Clair County, Mich.) 1894-current, 1898-04-01

Sec %. IL the property so destrained CAM
not be sold for want OF bidders. or IL the PROP
erty OF any corporation levied upon phuer hirs
shall forthwith return statement OF the samei
10 the auditorgenerali and II sueh coIporatiotll
4 n neglect refuse to pay such tax
within 80 days after such return, II shall be
Ge.lDed forfeiture Of all us corporate rlght,sl
and privileges. And the auditorBenefal hnall
request the attorney general. who shall' by Z.
ball in equity, apply TO any court OF comPeteht
the corporation to be affected TO have such
forfeiture declared and enforced.
Sec "a fixes the compensation Of members OF
the board at $40 per day and expenses for time
actually spent in performing their duties.
Sec. %. said board shall attach TO the as
sessment roll herein provided Tor oertiicate
TO be signed by the members OF said board. OF
the majority OF said members who have taken
part in the assessment of the properly OF said
companies. in the following form: We do.
hereby certify that we have set down in the
above assessment roll all the property OF all the
railroad companies, express companies. teis-
graph companies and telephone COMPANIES lCbl
10 be taxed in this state according to best
information. and that we have estimated the
same al what we believe to be the true cash
value thereof, and that we have taxed the
same at the average rate OF taxes for state,
municipal and local purposes levied throughout
the state during the year. not including, spe-
cial assessments for improvements made in.
counties, cities villages or townships.
Sec 20 provides a definition OF the term
cash value"
Sec. %. Whenever property is sold for taxes
under this act and such property Is incapable
of division. IL may be sold as an entirety and
II there is surplus arising from the sale Of
such property the same shall be turned over 10
the person or corporation against whom the
taxes for which II Is sold shall have been as
sessed. And II said surplus is claimed by any
other person or corporation than the person or
corporation for whose tax such property is
SOLD and such claim shall be contested, either
OF the contestants may prosecute an action
against the other as for money had and re
ceived. and in such action the right OF the
parties 10 such surplus shall be determined.
Sec. IS II said board shall wllfully assess
any property at more or less than what the
memlers taking part In making such ASSESS
ment believe to be its true cash value, the
members voting In favor of such assessment
shall be guilty Of a misdemeanor and on con-
viction thereof shall be punished by inlprison-
ment in the county Jail not exceeding one year.
or by fine not exceeding $1,000 each.
Sec. 20. II any person or corporation whose
property Is subject TO assessment under this
act shall directly or indirectly promise offer or
give TO any member during his term of Office, or
TO any other person at his request. any gratulty
or any Kind whatever such person corpora
ton shall forfeit to the state the sum OF
$4,000 for every such offense to be recovered
In AN action In the name OF the people OF the
state or Michigan in any court OF competent
jurisdiction And the recovery Of such sum
under this act shall not constitute a bar TO
any prosecution of the person corporation
state.
Sec 90 All acts or parts of acts whether
contained In special acts under which any Of
the companies whose property is to be assessed
under this act, shall have been Incorporated
or in the general railroad law and the amend
ments thereto. or in the act for the Incorporation
OF union railroad stations and depot companies,
or In any other law OF the state. so far az such
acts or parts OF acts are inconsistent with this
act, and no further, are hereby repealed: Pro-
vided. however, That all rights which the state
has now under any OF said acts for taxes or
penalties shall not be In any way affected by
this act, and this act shall not constitute a bar
against any prosecution or recovery on ac-
count Of such taxes penalties.