LAWS OF MICHIGAN. [ No. 1.] AN ACT to extend the time for the collection of taxes in the unorganized county of Delta. tended. SECTION 1. The People of the State of Michigan enact, That Time exthe time for the collection of the State and county and town taxes of the unorganized county of Delta, for the year eighteen hundred and sixty, be and the same is hereby extended until the first day of July next; and the proper officer whose duty Return, it is to collect the said taxes is hereby authorized to proceed and collect said taxes, and make return thereof, as fully as he might have done within the lifetime of his warrant, and make his said return by the first day of July next. when made. Sec. 2. A transcript of all unpaid taxes returned to the Unpaid taxes, how recounty treasurer of the county of Mackinac, in pursuance of tuined and collected... 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 from the same time as other taxes for the year eighteen hundred and sixty, and duly returned to the Auditor General for non-payment, are to be collected. lector. Sec. 3. It shall be the duty of the officer whose duty it is to Duty of col collect the said taxes, before he shall be entitled to the benefit of this act, to pay over all moneys collected during the lifetime of his warrant, as now prescribed by law, and to execute to the treasurer of the county of Mackinac a bond, with sufficient sureties, to be approved by such treasurer, with the same penalty and conditions as required by law of township treasurers. Sec. 4. This act shall take immediate effect. Approved January 10, 1861. [ No. 2. ] Cancelment of tax. Supervisor, duty of. AN ACT to provide for the relief of school districts numbe one and two, of the township of Manchester, in the county Washtenaw. SECTION 1. The People of the State of Michigan enact, That th treasurer of the township of Manchester, in the county of Wash tenaw, be authorized and required to cancel so much of th tax in the tax roll of said township for the year eighteen hur dred and sixty, as results from the levying of a tax of on thousand dollars on the property of school districts numbe one and two of said township, for the purpose of building union school house. Sec. 2. The supervisor of said township shall, on being ap plied to by the treasurer, furnish said treasurer with a state ment of the amount added to the tax of each individual liable to pay tax in the said districts, by reason of the levying o the said sum of one thousand dollars. Sec. 3. This act shall take immediate effect. Repeal. Proviso. [No. 3.] AN ACT to repeal act No. 29, of the session laws of 1859. SECTION 1. The People of the State of Michigan enact, That act No. 29, of the session laws of the year eighteen hundred and fifty-nine, being "an act appropriating money from the Treasury to relieve the immediate wants and necessities of the suffering citizens of Gratiot, Isabella, and other newly settled counties of this State," be and the same is hereby repealed: Provided, That nothing in this act contained shall be deemed a release of any obligations held by the State under the provis ions of the act hereby repealed. Sec. 2. This act shall take immediate effect. d: [ No. 4. ] AN ACT to authorize fractional school district number one, of the townships of Shelby and Sterling, in the county of Macomb, to issue bonds. thorized. SECTION 1. The People of the State of Michigan enact, That Bonds aufractional school district number one, of Shelby and Sterling, in the county of Macomb,' is hereby authorized to issue bonds in such sums, and for such amounts, not exceeding five thousand dollars, and drawing not exceeding ten per cent. interest, as such school district shall, at any annual or special meeting How issued. direct, by the votes of two-thirds of the legal voters of said dis trict there assembled: Provided, That the meeting at which Proviso. such bonds shall be authorized, shall be called in the manner now provided by law. Approved January 22, 1861. [No. 5.] AN ACT to extend the time for the collection of taxes in the township of Holland, in the county of Ottawa, for the year one thousand eight hundred and sixty. tended. SECTION 1. The People of the State of Michigan, enact, That Time exthe time for the collection of taxes in the township of Holland, in the county of Ottawa, is hereby extended to the first Monday of March next. when made. Sec. 2. The treasurer of the township of Holland aforesaid, is Returns, hereby authorized and empowered to proceed and collect said tax 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 full force for said purpose until said time. renewed. Sec. 3. It shall be the duty of said treasurer of said township, Bond to be before he shall be entitled to the benefit of this act, to pay over all moneys collected by him as provided by law, and to give to the county treasurer of his county an official bond as treasurer of said township, conditioned and to be approved by said county Return of unpaid taxes. treasurer as required by law, to pay over or otherwise account for said deferred taxes at the time limited by this act, or required by law. Sec. 4. A transcript of all unpaid taxes returned to the 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, duly returned to the Auditor General for non-payment. Sec. 5. This act shall take effect immediately. Tax roll le galized. Power of treasurer. [ No. 6. ] AN ACT to legalize the tax roll of the township of Ionia, in the county of Ionia, for the year one thousand eight hundred and sixty, and to authorize the collection of the same. SECTION 1. The People of the State of Michigan enact, That the tax roll of the township of Ionia, in the county of Ionia, for the year one thousand eight hundred and sixty, be and the same is hereby declared to be as valid and legal as it would be if the tax levied on each description in said roll was extended opposite to, and on the same line with said description. Sec. 2. The treasurer of said township is hereby authorize and empowered to proceed and collect all taxes remaining du and unpaid on the same, and make his return at any time on c Warrant before the first Monday in March next, and the warrant theret attached is hereby continued and declared to be in full force an effect, for the purposes named therein, until said first Monday i March next. Cont nued in force. Duty of treasurer. Sec. 3. It shall be the duty of the treasurer of said township before he shall be entitled to the benefit of this act, to pa over all moneys collected during the lifetime of his warran bond. as is now provided by law, and to renew his official bond to Renewal of the satisfaction of the treasurer of said county. Sec. 4. This act shall take effect immediately. Approved January 22, 1861. [No. 7. ] AN ACT to provide for the collection and return of taxes by township treasurers in newly organized counties, in certain cases. taxes SECTION 1. The People of the State of Michigan enact, That Duty of township when any new county shall be organized, and officers elected treasurer. and qualified after the State and county tax has been assessed in such new county, by the county to which it had been attached, and before the township treasurers have made their returns, the said township treasurers of such newly organized counties shall make their returns to, and pay over the moneys Collection of and settle with the county treasurer of the county from whom they received their warrants, and to whom they have given bond, and the collection of said taxes shall proceed and be made as though no new county had been organized or set off. Sec. 2. Such newly organized county, and the county to which Apportionthe same, or any part thereof, was formerly attached, shall taxes. settle and adjust their equitable rights in a division and apportionment of such taxes between them, according to the provisions of section twenty one, of chapter nine, of the compiled laws, and the sections following to section twenty-five inclusive. Sec. 3. This act shall take effect immediately. Approved January 22, 1861. [ No. 8. ] AN ACT to provide for the restoration of lost records, papers or other proceedings in courts of record. ment of SECTION 1. The People of the State of Michigan enact, That Application whenever any record, paper or proceeding in or relating to any made for restora tion, how |