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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 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. Assessment 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
Sale of lands for unpaid
Notice of sale.
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.
Sec. 36. The city treasurer shall, immediately after receiving 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 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 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 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.
Sec. 37. Any person claiming any of the lands sold as aforesaid, or any interest therein, may, at any time, within one year succeeding the sale, redeem any parcel of said lands, or any part 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 treasurer 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 personal tax, any 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
shall charge interest on all such taxes at ten per cent. per annum from the time of returning the tax roll until the day of collection; it shall be also lawful for the marshal, in the name of the city, to sue the person or persons against whom any such personal property tax was assessed, after the return of the assessment roll before any court of competent jurisdiction, and to have, use and take all lawful ways and means provided by 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 seized and sold under warrants issued for the collection of any city taxes; and the proceedings of any officer, with such execu 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
ted as evi.
on the trial of any action brought for the recovery of any tax therein assessed, may, upon proof that it is the original assessment roll, or the assessment roll with the warrant annexed, of the city, be read or used in evidence; and if it shall appear from said assessment roll that there is a tax therein assessed against the defendant in such suit, it shall be prima facie evidence of the legality and regularity of the assessment of the same; and the court before whom the case may be pending, shall 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 execution shall be allowed on any such judgment.
Compensation of officers.
Sec. 40. The mayor and clerk shall select and return lists of grand and petit jurors, in the same manner and within the same time that the same duty is required of township officers in this State.
Sec. 41. The clerk, marshal, street commissioner, and all other officers of said city, shall receive such compensation for their services as the common council may provide, unless the same is fixed by the provisions of this act, but the mayor and aldermen shall receive no compensation for their services.
Sec. 42. The common council shall, within five days after the annual charter election in each and every year, cause to be
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 expenditures, and the object and purpose for which the same and expen 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.
cers to be of
ficers of city
Sec. 43. The present president, clerk, trustees, and other Village off officers of the village of Coldwater, shall respectively continue 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 Coldwater 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 el'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 elected and qualified.
cal or public
Sec. 45. When any assessment for public improvements, or Taxes for lo for any local improvements upon any ward, district, street, improve lane, 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 so 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