for principal or interest, with the name of the person paying the same, in a book to be provided by him for that purpose, at the expense of the county, and shall, on the first Monday of each month, forward all receipts on file in his office, to the Commissioner of the Land Office or Auditor General, in such manner as he may direct.

SEC. 10. It shall be the duty of the Commissioner of the State Land Office, on or before the first day of July next, and of the Auditor General, on or before the first day of July in each year thereafter, to transmit to the county treasurers of the several counties where payments may be made under the provisions of this act, a statement of all salt spring, university or primary school lands within such counties upon which any interest or principal is due, or to become due, the amount of principal due on each description, the amount of interest annually due or to become due thereon, with such directions and instructions as may be necessary to enable said county treasurers fully to carry out the provisions of this act; and the said Cornmissioner of the State Land Office or the Auditor General shall also transmit to the several county treasurers with the statements mentioned in this section, a bond to be executed by them, in the penal sum of at least twice the amount which may be received by the said county treasurer; upon the election of any county treasurer in any county where payments may be made under the provisions of this act, they and each of them shall at the time of their executing their ordinary bond of office, and before entering upon the duties of their office, also execute the bond provided for in this act, and forward the same to the Auditor General, as herein provided.

SEC. 11. The said county treasurers shall, on the receipt of the statements and bonds, execute in the manner provided in this act, the bonds, and forward the same to be filed in the Auditor General's office, and for any failure to pay over to the State Treasurer any or all money received under the provisions of this act, by any county treasurer, the county in which such failure may occur shall be liable for all losses that may occur from such failure, and the State Treasurer shall charge the same to such county.

SEC. 12. The moneys received by said county treasurers under the provisions of this act, shall be held subject at all times to the order of the State Treasurer; and all such moneys so received shall be paid over to the State Treasurer on or before the first day of May in each year.

SEC. 13. This act shall take effect from and after its passage.
Approved March 31, 1849.

[ No. 317. ]

AN ACT to provide for the collection and payment of taxes assessed upon sold and part-paid-for university and primary school lands.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That the supervisor of every township in which there shall be assessed the interest of any purchaser of university or primary school lands, as personal property, shall, on or before the first day of November in the year when the same was so assessed, transmit to the treasurer of his county a list of all such lands, containing a full description thereof, together with the name of the persons to whom respectively the same was so assessed.

SEC. 2. That the several county treasurers shall, at the same time and in the same manner they are now required to return to the office of the Auditor General lands delinquent for taxes in their respective counties, return to the State Land Office a statement of all university and primary school lands upon which, from returns made to them by the township treasurers, it appears the taxes assessed have not been paid and cannot be collected.

SEC. 3. The Commissioner of the State Land Office shall provide suitable books and enter in the same the description of every parcel of land so returned to his office, and the taxes assessed: on the same.

SEC. 4. The purchaser or purchasers of any parcel of the land so returned, or the person or persons claiming to have any interest in the same as the assignee or legal representative in any other capacity of such purchaser, shall, under pain of forfeiting his or their interest in such lands and in the certificate of sale thereof, within the time in which the annual interest is required to be paid on the purchase money of such lands, pay to the State Treasurer the amount of taxes assessed upon any description of the lands so returned, with interest thereon from the first day of February following the assessment of the same, at the rate of fifteen per cent. a year, and in addition thereto on each description the sum of twenty-five cents to defray the expense of the collection of such taxes.

SEC. 5. Every parcel of land returned under the provisions of this act, upon which the taxes and the interest and charges aforesaid shall remain unpaid at the expiration of the time within which payment thereof is required to be made by the next preceding section, shall be deemed to have been forfeited to the State by the purchaser thereof, his assignee or other legal representstive; and the lands so forfeited shall be subject to sale in the same manner that other forfeited and unsold university and primary school lands are.

.SEC. 6. The said Commissioner shall, on or before the first day of May and November in each year, make out and furnish to the Auditor. General a statement containing a description of the lands upon which the taxes have been paid, and the amount of taxes, interest and charges paid on such lands.

SEC. 7. The Auditor General shall credit to the proper counties the taxes so paid, with the rate of interest allowed on other delinquent taxes, and place the balance of moneys arising from such interest and charges to the credit of the general fund.

SEC. 8. This act shall take effect and be in force from and after its passage.
Approved April 2, 1850.

[ No. 214. ]

AN ACT to amend an act to provide for the removal of the State Land Office to the seat of government, and to revive certain laws relative to the same.

SECTION 1. Be it enacted by the Senate and House of Representatives of the State of Michigan, That section five of an act to provide for the removal of the State Land Office to the seat of government, approved March 31, 1849, be and the same is hereby repealed; and the office denominated "The Land Office of the State of Michigan," in the act entitled "an act to organize a Land Office and to regulate the sale of public lands," approved March 6, 1843, be and the same is hereby re-established, the chief officer of which shall be called the Commissioner of the Land Office, as provided for in said last mentioned act.

SEC. 2. All the laws relative to the State Land Office which were in force at the time when the act to which this is amendatory took effect, not contravening the provisions of this act, or the act to which this is amendatory, are hereby revived, and shall be, after the passage of this sot, in full force.

SEC. 3. Section seven of the said first mentioned act is hereby amended by striking out all after the word "approved," in the fifteenth line, to and including the word "deeds," in the sixteenth line, and inserting instead thereof the words "by the judges of the county court.” SEC. 4. This act shall take effect from and after its passage.

Approved April 1, 1850.

APPENDIX.