eighteen hundred and sixty-one, were still in full force and effect, the said orders shall be deemed legal and valid, the same as if the provisions of the act first above mentioned had been in all respects complied with, in granting and issuing of said orders.

Sec. 2. This act shall take immediate effect.

Approved January 29, 1863.

[No. 15. ]

AN ACT to extend the time for the collection of taxes in the township of Erin, in the county of Macomb, for the year eighteen hundred and sixty-two.

SECTION 1. The People of the State of Michigan enact, That the

tended.

time for the collection of taxes in the township of Erin, in the Time excounty of Macomb, is hereby extended to the first Monday of March next.

treasurer.

Sec. 2. The treasurer of the township of Erin aforesaid, is Power of hereby authorized and empowered to proceed and collect said taxes in the same manner as during the lifetime of his warrant, and to make returns to the county treasurer on or before the first Monday of March next, and said warrant is continued in Warrant full force for said purpose, until said time.

continued in force.

treasurer.

Sec. 3. It shall be the duty of said township treasurer, before Duty of he shall be entitled to the benefit of this act, to pay over all moneys collected by him, on or before the first Monday of February next, as provided by law, and execute to the county Renewal of treasurer an official bond, in such sum and with such sureties as said county treasurer may direct and approve, conditioned for the faithful performance of his duties under this act.

bond.

taxes.

Sec. 4. A transcript of all unpaid taxes returned to the county Unpaid treasurer, in pursuance of the foregoing provisions, shall be returned to the Auditor General as soon as practicable; and such unpaid taxes shall be collected in the same manner, and with interest computed from the same time, as other taxes for the year

one thousand eight hundred and sixty-two, duly returned to the
Auditor General for non-payment.

Sec. 5. This act shall take effect immediately.
Approved January 29, 1863.

officers le

galized.

[ No. 16. ]

AN ACT to legalize the organization of the county of Delta, and confirm proceedings under the same, and to extend the time for the collection of taxes therein.

SECTION 1. The People of the State of Michigan enact, That Election of the elections for county and township officers, held in the county of Delta, in the month of September, eighteen hundred and sixty-one, and the organization of said county under and by virtue of the act entitled "an act to organize the county of Delta and define the boundaries of the same," approved March twelfth, eighteen hundred and sixty-one, are hereby declared to be as legal and valid as though such elections had been held in the month of July of that year, and as if the canvass and proceedings thereon had been made and had within or at the time prescribed by said act; and the official acts and proceedings of such county and township officers, and of the board of supervi sors of said county, including the assessment of taxes heretofore made, are hereby declared to be as legal and valid as if such elections had been held, and such officers had qualified, within or at the time or times prescribed by the act aforesaid.

Official bonds to be renewed.

Time for the collection of taxes extended.

Sec. 2. The official bonds of such officers, elected at such elections, as are required by law to file bonds, shall be renewed to the satisfaction of, and be approved by, the person by whom such bonds are required by law to be approved, before such officers shall be authorized to collect or receive any moneys by virtue of their respective offices, other than their own legal fees.

Sec. 3. The time for the collection of taxes in said county of Delta, for the year eighteen hundred and sixty-two, is hereby extended to the first Monday in March next, and the treasurers

treasurers.

of the several townships in said county are hereby authorized to Power of proceed and collect said taxes, as fully as they might have done during the lifetime of their warrants for that purpose, and to make their returns on or before the first Monday of March next, and said warrants are continued in full force, for said purpose, until that time.

liable for acts hereto

fore done.

Sec. 4. This act shall not have the effect, nor be construed Sheriff not in any way, to render the sheriff of the county of Mackinac liable for any official acts he may have undertaken or performed, in the assessment or collection of taxes within the county of Delta, for the year eighteen hundred and sixty-two, or which he may perform therein, prior to receiving actual notice of the passage of this act, by delivery to him of a copy of the same, certified by the Secretary of State: Provided, That said Sheriff Proviso. shall, within ten days after such notice, pay over to the treasurer of the county of Delta, all moneys collected by him, for taxes of said year, in said county of Delta, after deducting his legal fees and commissions therefor, and which it is hereby declared to be his duty to do.

supervisors

tain acc❜ts.

Sec. 5. The board of supervisors of the county of Delta shall Board of audit and allow to the assessor of the county of Mackinac, the to audit cersum of one hundred and twenty-five dollars, for making the assessment in said county, for the year one thousand eight hundred and sixty-two, and shall also audit and allow to the Sheriff of the county of Mackinac his proper expenses for collecting, or attempting to collect, the taxes for said year, in Delta county, prior to receiving the notice of the passage of this act, as provided in the previous section.

Sec. 6. This act shall take immediate effect.

Approved January 29, 1863.

Duty of
Marshal.

Notice of review.

Power of board of review.

Marshal to collect the

tax.

[ No. 17. ]

AN ACT to provide for the correction and collection of the city tax roll of East Saginaw, for the city taxes of eighteen hundred and sixty-two.

SECTION 1. The People of the State of Michigan enact, That the marshal of the city of East Saginaw be, and he hereby is authorized and directed, within ten days after the approval of this act, to return the tax roll for the city taxes for the year eighteen hundred and sixty-two to the common council of said city, accompanied with a full report of all taxes that have been paid thereon, stating, specifically, by whom paid, and upon what property, and he shall, within the same time, pay over all moneys in his hands collected on said roll, to the city treasurer. Sec. 2. The common council of said city are hereby author. ized, on receipt of said roll, to give two weeks notice, by publication in some newspaper in said city, of the time and place when and where the board of review will meet, in said city, to examine said roll, and to correct the same.

Sec. 3. The board of review of said city shall thereupon meet at the time and place appointed, and they are hereby authorized to correct all errors of description found therein, and all other errors, and if any property therein is imperfectly described, or so as to leave the identity of the property uncertain, they may correct the same so as to make every description certain and complete: Provided, That said board shall not be at liberty to change the valuation, nor amount of tax assessed on said roll, in any case, so as to increase the valuation or amount of tax. Said board shall continue in session at least two days, and any person claiming to be interested may be heard before said board concerning any description, assessment, or tax found in said roll. All the acts of the said board shall be duly rerecorded in their records.

Sec. 4. When the board of review shall have completed their examination and correction of said roll, they shall deliver the same to the comptroller, who shall thereupon annex a further warrant to said roll, commanding the marshal to collect all the

unpaid taxes on said roll, and to pay the same over, in accordance with the law for the collection of city taxes in ordinary cases, except as herein otherwise provided.

collection

tended.

Sec. 5. The time for the collection of said unpaid taxes is Time for hereby extended until the twentieth day of March, eighteen taxes exhundred and sixty-three, and the marshal may collect, under said warrant, until that time; but he shall return said roll, and pay over the moneys collected, on or before the twenty-third day of March, eighteen hundred and sixty-three, and all taxes on real estate, returned uncollected, on said roll, shall be enforced against the premises assessed, as provided in the charter of said city, and the laws of this State.

galized.

Sec. 6. The said assessment and tax roll of said city, for the Tax roll lcity taxes, assessed for the year eighteen hundred and sixtytwo, as the same shall be corrected, as herein provided, is hereby legalized and confirmed, and shall have like virtue, force and effect, as if the same had originally been made out, in conformity with the provisions of law.

Sec. 7. This act shall take immediate effect.
Approved February 6, 1863.

[ No. 18. ]

AN ACT to legalize the tax roll of the township of California, in the county of Branch, for the year eighteen hundred and sixty-two, and to extend the time for the collection of the taxes therein,

galized.

SECTION 1. The People of the State of Michigan enact, That the tax roll of the township of California, in the county of Branch, Tax roll le for the year eighteen hundred and sixty-two, be and the same is hereby declared to be as valid and legal as if the same had been made out and delivered to the township treasurer at the time prescribed by law; and that the time for the collection of Time exthe taxes assessed in said township for the said year, be and the same is hereby extended to the first Monday in March, eighteen hundred and sixty-three.

tended.