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taxes that have been levied by the common council for the year, adding thereto, and to all other taxes required by law to be assessed by him, not more than five per cent. for collecting ex-Collecting
expenses penses, upon the taxable property in the city, according and in limited. proportion to the individual and particular estimate and valuation, as specified in the assessment roll of the city for the year. Arsessment He shall thereupon deliver to the city marshal a copy of said assessment roll, with the taxes for the year annexed to each valuation, and carried out in a column thereof, and carry out the total amount of taxes in the last column of said roll, and shall annex thereto a warrant, under the hands of the clerk and Warrant. mayor, and the seal of said city, commanding the marshal to collect from the several persons named in said roll the several sums mentioned in the last column thereof, opposite their respective names, on or before the day specified in such warrant; and it shall authorize the marshal, in case any person shall neglect or refuse to pay his tax, to levy the same by distress and sale of the goods and chattels of such person. The marshal, Marshal to upon receiving the tax roll, shall proceed to collect the taxes therein mentioned, and shall call upon each person taxed, if a resident of the city, at least once, and demand payment of the taxes charged to him upon said roll; and in case of a refusal or neglect to pay such taxes, the marshal shall levy the same by distress and sale of the goods and chattels of every such person, wherever found within the city, and may take any property that can be taken by township treasurers in the collection of taxes; he shall give the same notice, and sell in the Notice and same manner, as township treasurers are required to do in the collection of taxes, and any surplus shall be returned to the person in whose possession said property was when the distress was made. The said marshal shall, within ten days after the time mentioned in his warrant for the collection of said taxes, return said roll into the office of the city treasurer; and in case any of the taxes mentioned in said roll shall remain unpaid, and he shall be unable to collect the same, he shall make out a statement of the taxes remaining unpaid and due, with a full and
perfect description of such premises from said roll, and shall attach thereto an affidavit that the sums mentioned in said statement remain unpaid, and that he has not, upon diligent inquiry, been able to discover any goods or chattels belonging
to the person charged with or liable to pay such tax. Sale of lands Sec. 36. The city treasurer shall, immediately after receiving for unpaid
said statement, transcribe the same into a book, to be provided and kept for that purpose; and shall, under the directions of the common council, and in pursuance of the ordinances or resolution of said council, proceed to sell at public sale so much of said lands so returned on account of the non-payment of the taxes thereon, as shall be necessary to satisfy the amount of taxes, together with such amount as shall be directed by the
common council to cover the expenses of such sale, notice of sale.
which sale shall be given by publication in a newspaper published in said city once in each week for four successive weeks preceding such sale; and the said city treasurer, on such sale,
shall give to the purchaser or purchasers of any such lands a Certificate certificate in writing, describing the lands purchased, and the of purchase.
time when the purchaser will be entitled to a deed for the same; and in case a less amount than the whole of any such description shall be sold, the part so sold shall be taken from the north
side or end thereof, and shall be bounded on the south by a line Proviso. running parallel with the northerly line thereof: Provided, That
if any parcel of land cannot be sold to any person for the taxes and charges, the city treasurer shall bid the same off to the common council of said city, and shall give a like certificate of such sale, which shall have the like effect in all respects as if
the same had been given to any purchaser thereof. When re. Sec. 37. Any person claiming any of the lands sold as aforedeemable.
said, or any interest therein, may, at any time, within one year
succeeding the sale, redeem any parcel of said lands, or any part Conditions. or interest in the same, by paying to the treasurer of the said
city the amount for which said parcel was sold, or such proportion thereof as the part or interest redeemed shall amount to, with interest thereon at the rate of twenty-five per cent. per
annum, fifteen per cent. of which shall be paid to the purchaser; but in no case shall the interest be computed for a less time than three months from the day of sale, whereupon the city Certificate
of redemptreasurer shall issue to and deliver to the person making such tion. payment a certificate of the redemption thereof.
Sec 38. Upon the presentation of any such certificate of sale Deed to purto the city treasurer, after the expiration of the time for the redemption of the lands sold as aforesaid, he shall execute to the purchaser, his heirs or assigns, a conveyance of the lands therein described, which conveyance shall vest in the person or persons to whom it shall be given an absolute estate in fee simple, subject to all the claims the State may have thereon; and the said conveyance shall be prima facie evidence that the Effect of proceedings were regular, according to the provisions of this act, from the valuation of the same by the supervisors to the date of the deed, inclusive, and of the title of the grantee therein named; and every such conveyance, duly made and acknowledged, may be given in evidence in all the courts of this State, in the same manner, and with the like effect of any other conveyance of real estate, or any interest therein; and the com-Cancelment. mon council may, upon satisfactory evidence upon oath of the payment of any tax upon real estate, that the same has been returned for non-payment by mistake or otherwise, improperly, or for any other irregularity in the return of such real estate, cancel the certificate of sale before the land therein described has been conveyed as aforesaid, and thereupon the clerk shall draw an order upon the treasurer, countersigned by the mayor, for the amount of the purchase money, and no deed shall be given upon such certificate of sale.
Sec. 39. Whenever the marshal shall not be able to collect City or perany city tax on personal property, on account of the absence of how collectthe person so taxed, or for any other cause, the clerk may, if directed by the common council, issue a new warrant to the marshal for such tax; and thereupon said warrant shall be and remain in full force for the purposes of such collection as long as shall be directed by the common council, and the marshal
roll admit ted as evi
shall charge interest on all such taxes at ten per cent. per an-
law for the collection of debts, to enforce the payment of any Executions, such tax. Executions issued upon judgments rendered for
every such tax, may be levied upon any property liable to be
tion, shall be the same, in all respects, as is now or shall be hereAssessment after directed by law. The production of any assessment roll
on the trial of any action brought for the recovery of any tax dence.
therein assessed, may, upon proof that it is the original assess-
proceed to render judgment against the defendant, unless he Stay, not al. shall make it appear that he has paid such tax, and no stay of lowed.
execution shall be allowed on any such judgment.
Sec. 40. The mayor and clerk shall select and return lists petit jurorg.
of grand and petit jurors, in the same manner and within the
in this State.
other officers of said city, shall receive such compensation for
Sec. 42. The common council shall, within five days after the
tion of offi cers.
Annual ac count of common oouncil.
cers to be of
published a just and true accouut of all the moneys received and expended by them in their corporate capacity, during the year, previous to which they shall audit and settle the accounts of the city treasurer, and the accounts of all other officers or persons having claims against the city, or accounts with it, and shall make out, in detail, a statement of all receipts and statement
of receipts expenditures, and the object and purpose for which the same and expen
ditures. were made, and the amount of taxes raised, and all such information as shall be necessary to a full and perfect understanding of the financial concerns of the city.
Sec. 43. The present president, clerk, trustees, and other Village of officers of the village of Coldwater, shall respectively continue fic-rs of city
temporally. to discharge the duties of their several offices until they are supsereded by the election of city officers, under the provisions of this act; and no election for village officers shall be held in said village of Cold water on the first Tuesday of March, eighteen hundred and sixty-one, as now provided by law.
Sec. 44. The present clerk of the village of Coldwater shall Village cl'rk hold and discharge the duties of the office of clerk of the city in office. of Coldwater until the annual charter election, in the year eighteen hundred and sixty-two), and until his successor is electetl and qualified. Sec. 45. When any assessment for public improvements, or Taxes for lo.
calor public for any local improvements upon any ward, district, street, improvelane, alley, public sewer, or other improvement, shall have been made, as in this act provided, and the tax roll for the same shall have been delivered to the marshal for collection, the same shall be a lien upon the premises upon which the same was assessed; and the marshal, collecting such tax, shall levy and collect the same of any personal property found on the premises 80 assessed, or in possession of that person chargeable with such tax; and in case sufficient personal property shall not be found to levy and collect the same, the marshal shall make return to the clerk of the sums so remaining uncollected by him, with a description of the lots or parcels upon which such tax was assessed, and which remains unpaid, as aforesaid, and