made and returned shall become a lien upon said lots and parcels, as in case of town, county and state taxes. (1875, c. 139, § 19.) *$223. Appropriations limited. No greater sum of money than five hundred dollars shall be appropriated for any one purpose by the council, unless it is expressly authorized by a vote of the legal voters of said village at an annual or special meeting. (Id. § 20.) *§ 224. Election district. The territory comprised within the prescribed limits of the village, shall constitute one election district only for the election of village officers. (Id. § 21, as amended 1878, c. 35, § 1.) *§ 225. Power to carry out this act. Any village incorporated under this act is vested with all the powers necessary to carry into full force, virtue and effect all and every part of this charter, and shall have power to pass and ordain all and every ordinance necessary to carry out fully the meaning and intent thereof. (Id. § 22.) ASSESSMENT OF PROPERTY FOR TAXATION. 6-15. Time, manner and place of listing. 16. Items in statement, with value of each. 17. Examination under oath by assessor. 18, 19. Deductions for credits. 20, 21. Merchants and manufacturers. 22, 23. Listing of property of corporations and 24-26. Listing bank stock-tax a lien on dividends. 39, 40. Town board of review. 70-76. Delinquent list-publication and proofproceedings in district court-appearance and defence by owner-judgment on failure to answer-form and effect of judgment. 77-80. Trial where answer is put in-what defences allowed-judgment, Its contents and effect-proceedings In supreme court. 81. Copy of judgment for auditor-statement to be furnished by him. SALE OF REAL ESTATE UNDER JUDGMENT, 82-87. Sale, how made-entries in judgment book -the certificate and its effect-who may not purchase-purchase by owner. 88. Taxes levied on property after sale. REDEMPTION FROM SALE. Redemption, how made-by minors, etc.in case of undivided interests. 89-92. MISCELLANEOUS PROVISIONS. 41-43. Books to be returned to auditor-lists to be 46, 47. State board of equalization-transcript sent to county auditor. 94. Attachment of rents. 95. Fees of clerks and sheriffs. 96. Rights of purchasers when land is not re deemed. Interest on tax judgments and purchase- 99. Clerk to make record. ties. treasurer. COLLECTION OF TAXES. 54-57. Treasurer to give notice-may appoint dep- money. 100. Certificates to be endorsed before recorded. 101, 102. Sale of land forfeited to state-disposition of purchase money. er. 103, 104. Payment of taxes by tenant or lien-hold- An act to provide for the assessment and collection of taxes. Approved March 11, 1878. (Laus 1878, c. 1.) SECTION. 108. Platting of irregular lots. 109. Abbreviations in describing lands. 110, 111. Letting publication of delinquent list printer's errors. 112. Auditor to correct false lists and returns. 113. Uncollected tax to be added to tax of next year. 114. Limit to municipal debts. 115. Exempt property to be assessed. 116. Offences by audítors and assessors. 117. Suits against officials. 118. Public and railroad lands sold, to be certified for taxation. 119. State auditor to prescribe blanks, construe this act, etc. 120. Repealing and saving clause. FURTHER PROVISIONS AS TO REDEMPTION. 121. Certificate holder to cause notice to be given, etc. SECTION. 126, 127. Abstract and statement to be sent by TAXATION OF RAILROAD COMPANIES, ETC. 128, 129. Payment of percentage of gross earnings by railroads, in lieu of taxation." 130, 131. Telegraph companies to pay per mile of 143-147. Municipal bonds in aid of railways-regis- *§ 1. Property subject to taxation. All real and personal property in this state, and all! personal property of persons residing therein, the property of corporations now existing or hereafter created, and the property of all banks or banking companies now existing or hereafter created, and of all bankers, except such as is hereinafter expressly excepted, is subject to taxation, and such property, or the value thereof, shall be entered in the list of taxable property for that purpose, in the manner prescribed by this act: provided, that railroad, insurance and telegraph companies, shall be taxed in such manner as now is or may be hereafter fixed by law. (1878, c. 1, §1.) *§ 2. Real property defined. Real property, for the purposes of taxation, shall be construed to include the land itself, whether laid out in town lots or otherwise, and all buildings, structures and improvements, trees or other fixtures, of whatsoever kind thereon, and all rights and privileges thereto belonging or in any wise appertaining, and all mines, minerals, quarries and fossils in and under the same. (Id. § 2.) *§ 3. Personal property defined. Personal property shall, for the purposes of taxation, be construed to include all goods, chattels, moneys, credits and effects, wheresoever they may be; all ships, boats and vessels belonging to inhabitants of this state, whether at home or abroad, and all capital invested therein; all moneys at interest either within or without this state due the person to be taxed, more than he pays interest for, and all other debts due such persons more than their indebtedness; all public stocks and securities, all stock in turnpikes, railroads, canals and other corporations (except national banks) out of the state, owned by inhabitants of this state; all personal estate of moneyed corporations, whether the owners thereof reside in or out of this state; and the income of any annuity, unless the capital of such annuity be taxed within the state; all shares of stock in any bank organized or that may be organized under any law of the United States, or of this state; and all improvements made by persons upon lands held by them under the laws of the United States, the fee of which lands is still vested in the United States; and all such improvements upon lands the title to which is still vested in any railroad company, or any other corporation whose property is not subject to the same mode and rule of taxation as other property. (Id. § 3.) *§ 4. Definition of terms used in this act. The term "money" or "moneys," wherever used in this act, shall be held to mean gold and silver coin, treasury notes, bank notes, and every deposit which any person owning the same, or holding in trust and residing in this state, is entitled to withdraw in money on demand. The term "credits," wherever used in this act, shall be held to mean and include every claim and demand for money or other valuable thing, and every annuity or sum of money receivable at stated periods, due or to become due, and all claims and demands secured by deed or mortgage, due or to become due. The terms "tract" or "lot," and "piece or parcel of real property," and "piece or parcel of lands," wherever used in this act, shall each be held to mean any contiguous quantity of land in the possession of, owned by, or recorded as the property of, the same claimant, person or company. Every word importing the singular number only may be extended to and embrace the plural number; and every word importing the plural number may be applied and limited to the singular number; and every word importing the masculine gender only, may be extended and applied to females as well as males. Wherever the word "oath" is used in this act, it may be held to mean affirmation; and the word "swear" in this act may be held to mean affirm. The words "town" or "district," wherever used in this act, shall be construed to mean township, village, city or ward, as the case may be. The term "true and full value,' wherever used in this act, shall be held to mean the usual selling price at the place where the property to which the term is applied shall be at the time of assessment, being the price which could be obtained therefor at private sale, and not at forced or auction sale. The term "person," whenever used in this act, shall be construed to include firm, company or corporation. (1878, c. 1, § 4.) *$ 5. Property exempt from taxation. All property described in this section, to the extent herein limited, shall be exempt from taxation, that is to say: First. All public school-houses, academies, colleges, universities and seminaries of learning, with the books and furniture therein and the grounds attached to such buildings, necessary for their proper occupancy, use and enjoyment, and not leased or otherwise used with a view to profit; houses used exclusively for public worship, and the lot or parts of lots upon which such houses are erected. 12 M. 395. Second. All lands used exclusively for public burying-grounds or cemeteries. Third. All property, whether real or personal, belonging exclusively to the state, or to the United States. Fourth. All buildings belonging to counties used for holding courts, for jails, for county offices, with the ground, not exceeding in any county ten acres, on which such buildings are erected. Fifth. All lands, houses, and other buildings belonging to any county, township or town, used exclusively for the accommodation or support of the poor. Sixth. All buildings belonging to institutions of purely public charity, including public hospitals, together with the land actually occupied by such institutions, not leased or otherwise used with a view to profit; and all moneys and credits appropriated solely to sustaining, and belonging exclusively to such institutions; and all lands owned and occupied by agricultural societies, not leased, or used with a view to profit, not exceeding eighty acres. Seventh. All fire-engines and other implements used for the extinguishment of fires, with the buildings used exclusively for the safe-keeping thereof, and for the meeting of fire-companies, whether belonging to any town or to any fire-company organized therein. Eighth. All public market-houses, public squares, or other public grounds, town or township houses or halls, used exclusively for public purposes, and all works, machinery or fixtures belonging to any town, and used exclusively for conveying water to such town. Ninth. All public libraries, and real and personal property belonging to or connected with the same. Tenth. The personal property of each individual liable to assessment and taxation under the provisions of this act, of which such individual is the actual and bona fide owner, to an amount not exceeding one hundred dollars in value: provided, that each person shall list all of his personal property for taxation, and the county auditor shall deduct the amount of the exemption authorized by this section, from the total amount of his assessment, and levy taxes upon the remainder. (1878, c. 1. § 5.) *§ 6. Listing of real and personal property. All real property in this state, subject to taxation, shall be listed and assessed every even-numbered year, with reference to its value on the first day of May preceding the assessment; and all real estate becoming taxable any intervening year shall be listed and assessed with reference to its value on the first day of May of that year. Personal property shall be listed and assessed annually, with reference to its value on the first day of May. (Id. § 6.) *§ 7. Manner of listing personal property. Personal property shall be listed in the manner following: First. Every person of full age and sound mind, being a resident of this state, shall list all his moneys, credits, bonds or stock, shares of stock, of jointstock or other companies, (when the property of such company is not assessed in this state,) moneys loaned or invested, annuities, franchises, royalties, and other personal property. Second. He shall also list separately, and in the name of his principal, all moneys and other personal property invested, loaned, or otherwise controlled by him as the agent or attorney, or on account of any other person or persons, company or corporation whatsoever; and all moneys deposited subject to his order, check or draft, and credits due from or owing by any person or persons, body corporate or politic. Third. The property of a minor child shall be listed by his guardian, or by the person having such property in charge. Fourth. The property of an idiot or lunatic, by the person having charge of such property. Fifth. The property of a wife, by her husband, if of sound mind; if not, by herself. Sixth. The property of a person for whose benefit it is held in trust, by the trustee; of the estate of a deceased person, by the executor or administrator. Seventh. The property of corporations whose assets are in the hands of receivers, by such receivers. Eighth. The property of a body politic or corporate, by the president or proper agent or officer thereof. Ninth. The property of a firm or company, by a partner or agent thereof. Tenth. The property of manufacturers and others in the hands of an agent, by such agent in the name of his principal, as merchandise. (Id. §7.) *§ 8. Place of listing personal property. Personal property, except such as is required in this act to be listed and assessed otherwise, shall be listed and assessed in the county, town or district where the owner or agent resides. The capital stock and franchises of corporations and persons, except as may be otherwise provided, shall be listed and taxed in the county, town or district where the principal office or place of business of such corporation or person is located in this state; if there be no principal office or place of business in this state, then at the place in this state where any such corporation or person transacts business. The personal property pertaining to the business of a merchant or of a manufacturer shall be listed in the town or district where his business is carried on. (1878, c. 1, § 8.) 7 M. 198 (258.) § 9. Property of transportation companies, etc., where to be listed. The personal property of express, transportation and stage companies shall be listed and assessed in the county, town or district where the same is usually kept. All persons, companies and corporations in this state, owning steamboats, sailing vessels wharf-boats, barges, and other water-craft, shall be required to list the same for assessment and taxation, in the county, town or district in which the same may belong, or be enrolled, registered or licensed, or kept when not enrolled, registered or licensed. (1878, c. 1, § 9.) *§ 10. Of gas and water companies, where listed. The personal property of gas and water companies shall be listed and assessed in the town or district where the principal works are located. Gas and water mains and pipes, laid in roads, streets or alleys, shall be held to be personal property. (Id. § 10.) *§ 11. Of street railroad companies, where listed, etc. The personal property of streetrailroad, plank-road, gravel-road, turnpike or bridge companies shall be listed and assessed in the county, town or district where the principal place of business is located; and the track, road or bridge shall be held to be personal property. (Id. § 11.) *§ 12. Non-residents' farm property, where listed. When the owner of live stock, or other personal property connected with a farm does not reside thereon, the same shall be listed and assessed in the town or district where the farm is situated; provided, if the farm is situated in several towns or districts, it shall be listed and assessed in the town or district in which the principal place of business of such farm may be located. (Id. § 12.) *$ 13. Personal property moved between May and July, where listed. The owner of personal property removing from one county, town or district to another, between the first day of May and the first day of July, shall be assessed in either in which he is first called upon by the assessor. The owner of personal property moving into this state from another state, between the first day of May and the first day of July, shall list the property owned by him on the first day of May of such year in the county, town or district in which he resides; provided, if such person has been assessed, and can make it appear to the assessor that he is held, for tax of the current year on the property in another state, county, town or district, he shall not be again assessed for such year. (Id. § 13.) *§ 14. Place of listing, how decided in case of doubt. In all questions that may arise under this act as to the proper place to list personal property, or where the same cannot be listed as stated in this act, if between several places in the same county, the place for listing and assessing shall be determined and fixed by the county board; and when between different counties or places in different counties, by the auditor of state; and when fixed in either case, shall be as binding as if fixed by this act. (Id. § 14.) § 15. Lists of personal property to be made under oath. Every person required by this act to list property shall make out and deliver to the assessor, when required, a statement, verified by his oath, of all the personal property in his possession or under his control, and which, by the provisions of this act, he is required to list for taxation, either as owner or holder thereof, or as guardian, parent, husband, trustee, executor, administrator, receiver, accounting officer, partner, agent or factor; but no person shall be required to include in his statement any share or portion of the capital stock or property of any company or corporation which such company is required to list or return as its capital and property for taxation in this state. (Id. § 15.) § 16. Valuation to be fixed by assessor-items of list. It shall be the duty of the assessor to determine and fix the true and full value of all items of personal property included in such statement, and enter the same opposite such items respectively, so that, when completed, such statement shall truly and distinctly set forthFirst.-The number of horses under three years old, and three years old and over, and the value thereof. Second-The number of cattle under two years old; the number of cows two years old and over; the number of all other cattle two years old and over; and the value thereof. Third. The number of mules and asses of all ages, and the value thereof. --- |