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damages.

against all persons whomsoever. The persons owning and inter- Payment of ested in said land according to the report and finding aforesaid, shall be entitled, on applying to the court, to be paid on the order of the court the amount or sum to which they are respectively entitled, according to such report or finding; for the sum received they shall respectively give to the clerk their receipt, in writing, to be by the clerk forwarded to the State Treasurer. In case the State does not, within the time so prescribed, deposit in court the amount of compensation and damages awarded, the court shall order the proceedings dismissed, and the State take nothing thereby. In the proceedings authorized by this act the court shall, Practice and as to the practice and mode of proceedings, be governed by the medio prorules applicable in cases at law, except as is in this act otherwise expressly provided. The expense of the proceedings shall be paid Payment of expense of pra by the State, and a certified copy of the record of the proceedings ceedings. and judgment of the court shall, together with the record thereof in the office of the register of deeds of the county, be evidence in all courts and places.

SEC. 5. This act shall take immediate effect.

Approved March 24, 1874.

ceedings.

[ No. 4. ]

AN ACT concerning submarine sites for light-houses, and other

aids to navigation.

thorized to con

SECTION 1. The People of the State of Michigan enact, That Governor auwhenever the United States of America desire to acquire title to vey lands, eto, land belonging to the State, and covered by the navigable waters for light-houses. of the United States of America, within the limits thereof, for the site of a light-house, beacon, or other aid to navigation, and application is made by a duly authorized agent of the United States, describing the site required for one of the purposes aforesaid, then the Governor of the State is authorized and empowered to convey the title to the United States, and to cede to the United States jurisdiction over the same: Provided, No single Number of tract shall contain more than ten (10) acres, and that the State acres limited. shall retain concurrent jurisdiction so far that all process, civil or State to have criminal, issuing under the authority of the State, may be executed concurrent jaby the proper officers thereof upon any person or persons amenable certain purposes. to the same within the limits of land so ceded, in like manner and to like effect as if this act had never been passed.

SEC. 2. This act shall take immediate effect.
Approved March 24, 1874.

[ No. 5. ]

AN ACT to cede jurisdiction to the United States on certain land, and for the purchase and condemnation thereof.

SECTION 1. The People of the State of Michigan enact, That the United States of America shall have power to purchase, or to con

risdiction

Purchase or

condemnation

demn, in the manner prescribed by its laws, upon making just of lands required compensation therefor, any land in the State of Michigan required for custom-houses, arsenals, light-houses, national cemeteries, or for other purposes of the government of the United States.

for custom

houses, arsenals, etc.

Entry upon and Jurisdiction over Buch lands.

SEC. 2. The United States may enter upon and occupy any land
which
may have been or may be purchased or condemned, or oth-
erwise acquired, and shall have the right of exclusive legislation
and concurrent jurisdiction together with the State of Michigan,
over such land and the structures thereon, and shall hold the same
exempt from all State, county, and municipal taxation.

SEC. 3. This act shall take immediate effect.
Approved March 24, 1874.

Taxable land omitted the pre

ceding year to be placed upon assessment roll

of the current year.

Rate per cent of taxes to be levied

Taxes levied upon land omit

ted, to be deduct

ed from aggre

[ No. 6. ]

AN ACT relative to taxation.

SECTION 1. The People of the State of Michigan enact, That whenever it shall come to the knowledge of the supervisor or proper assessing officer of any town, city, or ward, that any land liable to taxation in said town, city, or ward at the time of taking the assessment of the preceding year, was omitted from the assessment roll of said year, it shall be the duty of the supervisor to enter said land upon the assessment roll of the current year at a proper valuation of such property for assessment for the year in which said land was omitted from the assessment roll.

SEC. 2. The board of supervisors of the county in which said town, city, or ward is situated shall, at the next annual meeting after such assessment, proceed to levy taxes upon the same at a rate per cent not exceeding the rate per cent of taxes imposed upon the land in said town, city, or ward for the year in which such land was omitted from the assessment roll.

SEC. 3. The whole amount of the taxes levied upon land omitted in the tax levy of the preceding year shall be deducted from the gate amount for aggregate amount of taxation to be levied upon said town, city, or ward for the current year, before such tax for the current year is levied, and shall be collected or otherwise disposed of by the same authority and in the same manner as are ordinary taxes for the current year.

current year.

Time and man

assessment.

SEC. 4. The assessment provided for in the first section of this ner of making act shall be made within the time, and in the same manner, and subject to the same provisions of law as to assessment and review and otherwise, as is the assessment for the current year; and the lands placed upon the assessment roll under the provisions of such section, shall be placed upon a part of said assessment roll separate and distinct from the lands as assessed for the current year, and immediately preceded by a statement which shall distinctly set forth the year in which such land was omitted from the assessment roll, and for which it is then placed thereon.

SEC. 5. This act shall authorize placing upon the assessment roll Limitation of for the year eighteen hundred and seventy-four lands legally sub- act. ject to taxation when omitted from the assessment roll for the years eighteen hundred and seventy-two and eighteen hundred and seventy-three, and hereafter shall be limited to the assessment of lands omitted from the assessment roll of either or both of the two years next preceding that in which they are placed upon the roll, and at the time of such omission legally liable to assessment and taxation.

strued as omit

SEC. 6. Lands heretofore or hereafter placed upon the assessment Lands not placed upon roll roll for any year, but not within the time required by law, the taxes within the time upon which remain unpaid until the expiration of the time herein required, conprovided for the assessment of such land, shall, for purposes of ted. this act, be construed as omitted therefrom, and may be placed upon the assessment roll of the current year in the same manner as indicated above, except that in case the value of lands so placed Exception. upon the former assessment roll shall have entered into the valuation of the property of the town, city, or ward, as was equalized by the board of supervisors, and upon which the tax was thereto apportioned, then the amount of taxes against such land shall not be deducted from the aggregate amount of taxation to be levied upon the town, city or ward, within which they are situated, as provided in section three of this act.

charged back by

collected.

SEC. 7. Whenever the Auditor General shall have rejected any Taxes rejected or tax in the first instance, or have charged the same to the county to Auditor General; which it shall have been credited on account of any inaccurate or when and how imperfect description of land upon which such tax was laid, or for any other reason, the board of supervisors of the county shall, if such tax was rejected or charged back on account of inaccuracy or imperfection of description of the land on which it was laid, add to the then current assessment roll of the proper town, city, or ward, a correct description of such land, and cause to be assessed thereon the tax, interest, and charges in arrears, and the same to be collected with the taxes of the then current year, and in the same

manner.

lands charged

or upon which

SEC. 8. The taxes, together with all interest and charges in Taxes, etc., on arrears, upon any land rejected or charged back by the Auditor back as not subGeneral for the reason that such land was not subject to taxation at ject to taxation, the time prescribed by law for the assessment for such taxes, or taxes have been that the taxes thereon had been once paid, or that there had been paid, etc. a double assessment thereof, shall, by the board of supervisors, be levied upon the property at large of the proper township, or otherwise disposed of as may appear equitable, except that they shall not be re-assessed upon the same land.

filed in two pre

SEC. 9. The taxes, interest, and charges in arrears upon any land Taxes, etc., in rejected or charged back for any reason, except as specified in the cases not speeltwo preceding sections, may be re-assessed upon the same lands, ceding sections, levied upon the taxable property of the proper township, or otherwise disposed of by the board of supervisors as may be equitable.

[blocks in formation]

SEC. 10. The assessments made and taxes levied, under the provisions of this act, shall, in all matters except as herein before specified, be subject to the provisions of an act entitled "An act to provide for a uniform assessment of property, and for the collection and return thereof," approved April sixth, eighteen hundred and sixty-nine, and to the amendments thereto.

SEC. 11. This act shall take immediate effect.
Approved March 24, 1874.

[ No. 7. ]

AN ACT to amend section three thousand nine hundred and eighty-seven, of the compiled laws of eighteen hundred and seyenty-one, relative to the sale of swamp and primary school lands, in the mineral range of the Upper Peninsula, heretofore withheld from market as mineral lands.

SECTION 1. The People of the State of Michigan enact, That section three thousand nine hundred and eighty-seven, of the compiled laws of eighteen hundred and seventy-one, relative to the sale of swamp and primary school lands in the mineral range of the Upper Peninsula, heretofore withheld from market as mineral lands, be and the same is amended so as to read as follows:

(3987). SEC. 4. The pay of such agents shall be five dollars per day, for the time actually and necessarily spent in the discharge of their duties, together with their actual and reasonable traveling expenses; and their accounts for such services and expenses, properly verified by such agents, when allowed by the Board of State Auditors, shall be paid by the State Treasurer, upon the warrant of the Auditor General, out of any money in the Treasury not otherwise appropriated.

SEC. 2. This act shall take immediate effect.
Approved March 25, 1874.

JOINT RESOLUTIONS.

[ No. 1. ]

JOINT RESOLUTION asking Congress to aid in the improvement of the navigation of the Saginaw River.

WHEREAS, The commerce of the Saginaw River, which largely exceeds that of any other navigable stream within the limits of this State, and is constantly increasing, is and has been impeded and rendered difficult by the existence and formation of bars in said river;

AND WHEREAS, The people of Saginaw county have, by the issue of bonds, local taxation and private subscription, expended upwards of two hundred thousand dollars in removing such obstructions and improving such navigation, and kept the channel open without aid from the State or National treasury;

AND WHEREAS, By a report recently made to the Secretary of War by General Weitzel and other United States Engineers, appointed to examine said river, that the sum of fifty thousand dollars additional is necessary to protect and complete the work already accomplished, and such engineers have reported in favor of the general government completing such improvement, which has been endorsed by the War Department, and such report, and a bill appropriating said sum of fifty thousand dollars for prosecuting and preserving such improvement, is now before Congress; therefore,

Resolved by the Senate and House of Representatives of the State of Michigan, That the Congress of the United States be and they are hereby requested to make such appropriation as may be necessary for completing such improvement, and that our Senators in Congress be instructed, and our Representatives requested to use all proper efforts to secure an appropriation for that

purpose.

Resolved, That His Excellency, the Governor, be requested to transmit copies of the foregoing preamble and resolution to each of our Senators and Representatives in Congress.

Approved March 23, 1874.

[ No. 2. ]

JOINT RESOLUTION proposing an amendment to section one of article seven of the Constitution, in relation to the qualifications of electors. Resolved by the Senate and House of Representatives of the State of Michigan, That at the election when the amended Constitution shall be submitted

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