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The annual meeting of the board was held Oct. 7, 1839, with Commissioners Townley, Hodges and Clark present. The auditing of accounts and the consideration of taxes for the years 1839– 40 were proceeded with.

Nov. 18, 1839, Alvin Clark took his seat in the board, having been re-elected to that position, and, on the motion of N. Townley, was chosen chairman.

Dec. 17 the board investigated the public accounts, as kept by ex-Treasurers O. Russ and N. Allen. In the settlement there is a sum of $9 allowed Norman Allen for money he received as treasurer when current, and failed in his hands.

Dec. 20 the resignation of N. Allen was accepted, and the board appointed John N. Dwight to that position. The closing days of 1839 were given up to much routine business, such as the auditing of accounts and examination of tax records. The Christmas holidays were unobserved by the members, nor did they adjourn until Saturday, Dec. 28, 1839.

The first meeting for 1840 was important, in so much that the accounts of 1839 were received, and W. R. De Land, County Clerk, ordered to superintend their publication in the columns of a newspaper known as the Sentinel, then printed in the county, This report appeared Jan. 15, 1840, and is said to have afforded much satisfaction to the people.

The meeting of Jan. 16, took up the question of standard weights and measures, and ordered the clerk to apply to the State for them.

Jackson and Ingham Counties.--The commissioners of the two counties, with the county treasurers, assembled at Jackson March 23, 1840, for the adjustment of claims existing between the two corporations since the time they were united for judicial purposes. Messrs. Alvin Clark, Nicholas Townley, Drasus Hodges, Jr., and Treasurer John N. Dwight represented Jackson, with Wm. R. De Land acting as clerk. Messrs. Jacob Loomis, Henry Lee, Wm. A. Dryer and Treasurer H. H. Smith, of Ingham, represented their county.

The afternoon of the 23d was devoted to a resume of the accounts of both corporations and in fixing upon a principle which might lead to a friendly adjustment of claims. Much desultory debate ensued, in which all the members of the convention took part. A simultaneous proposition from each board was suggested, but was not a success. After recess Henry Lee, a commissioner from Ingham, took his seat, and a further examination of books and papers was ordered.

The sitting of March 24th was more conciliatory. After a short deliberation the following paper was drafted and signed:

The commissioners of the county of Ingham, in pursuance of powers vested in them by law, agree to pay to the county of Jackson the sum of $120; said sum to be paid out of moneys collected on the unpaid non-resident taxes on lands in the said county of Ingham returned, and now in the office of the treasurer of Jackson, levied in the year 1837; and provided said sum of $120 should not be realized from collections on said tax within six months from this date, the commissioners of the county of Inghamn agree to pay it over from other funds. And it is further under

stood that this settlement is to extend to all claims prior to this date, that have been
audited and allowed by the Board of Supervisors or Commissioners of the County of
Jackson. And whatever claims may arise hereafter growing out of the judicial
connection of the two counties shall be a matter of future adjustment. And the
commissioners of the county of Jackson hereby agree to relinquish for the benefit
and use of said county of Ingham, all claim which the said county of Jackson may
have bad to the balance of the above mentioned non-resident unpaid tax, amounting
to about $517.00, and permit the same to be collected by the treasurer of the county
of Jackson,--the said county of Ingham paying all extra expenses which may arise
from collecting the same.
[Signed.]

ALVIN CLARK,
NICHOLAS TOWNLEY,

Commissioners of Jackson
Druous HODGES, Jr.

County.

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Wm. R. DE LAND, Clerk of the Board of Commissioners of Jackson County.

The united wisdom of two counties dispersed, and the fact is thus set forth in the annals of that important and amicable transaction. Having no further business, on motion the two boards, adjourned sine die."

Miscellaneous.—So late as March, 1840, there were sums paid out to wolf-scalpers.

PECULIAR STATISTICS.

In the annual abstract furnished to the Auditor General, the total value of real and personal property, pertaining to the county, is set down at $1,661,318, which, compared with the exhibit made June, 1839, viz.: $2,065,720, shows a depreciation in value, equaling $404,402. This exhibit was completed June 29, 1840. A few days later, the same board approved a corrected assessment roll, showing a further reduction in total value of real and personal property of $158,954, or a total depreciation within the years 1838–ÃO of $563,356, or over a half million dollars.

A resolution of July 10 orders “ That Daniel Parkhurst, the present district attorney for this county, be allowed the sum of $450, and the use of the room he now occupies in court-house, known on the Journal of the Commissioners as room No. 1 (reserving said room for the use of the grand jury at each term of the Circuit Court), as his salary for one year,--the year to commence from the time of his appointment to said office. Many accounts were authorized to be paid, some routine business transacted and the board adjourned.

Nicholas Townley, of Tompkins, Alvin Clark, of Grass Lake, and John Belden, of Spring Arbor, with Fairchild Farrand, exofficio clerk of the board, met January 4, 1841, and organized by electing Alvin Clark chairman for the ensuing year. The first action of the board was the appointment

of superintendents of the poor for one year from January 4. They were John Daniels, Drusus Hodges, Jr., and Daniel Parkhurst.

Nicholas Townley's motion, to have the court-house insured for $4,000 and the poor-house for $300, in the office of the Jackson Mutual Fire Insurance Company, was carried.

At a special meeting held Feb. 8, 1841, the commissioners resolved:

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That said county of Jackson shall and will prepare, construct and furnish for the use of the Legislature of said State, a good, suitable and convenient building at the village of Jackson, in said county, for all sessions of said Legislature, and equally as suitable and convenient in all respects as the building now occupied by said Legislature, in the city of Detroit, without any charge for the same or expense to the said State, at all times from and after the first day of September next, until such time as the seat of government of said State may and shall be permanently fixed and located by law; provided, that the seat of government of said State of Michigan shall be temporarily fixed and located at the said village of Jackson by law. ALVIN CLARK, Chairman Board Commissioners.

F. FARRAND, Clerk.

The commissioners assembled on the 10th to consider the question of the collection of delinquent taxes. After some consideration the board resolved, “That Alvin Clark be and is hereby authorized to bid off all the lands that are not sold to private individuals for taxes remaining unpaid, as agent, for the benefit of the county, and that the treasurer be requested to make such certificates, as required by law, to said Alvin Clark, agent.

The June session was mainly occupied in the preparation of the annual report for the Auditor General of State.

A county surveyor was appointed Nov. 8, 1841, to serve until the election of county officers, the first Monday in January, 1843; James A. Knight was chosen to fill the position.

The following day George Byrne, Registar of the county, was authorized to compile a general index to the record books of his office.

In December the board voted a sum of $500 to Treasurer John M. Dwight in compensation for his services from Jan. 1, 1841, to Jan. 1, 1842.

The commissioners held their last regular session, as recorded, Jan. 3, 4 and 5, 1842. A number of accounts were ordered to be paid, and a sum of $200 allowed Phineas Farrand for his services as prosecuting attorney during the year 1841.

Norman Allen's name with that of John Belden appear as signers and commissioners, on the last record.

Revival of Popular Government, July 4, 1842.—The rule of supervisors was re-established, and though few complaints were lodged against the oligarchy who for a few years ruled over the county, the change to the government of many was hailed with delight.

The supervisors assembled at the meeting of July 4, were: Nicholas Townley, Tompkins; Benj. Davis, Napoleon; A. R. Morrison, Parma; Abram Van De, Liberty; H. G. Cornell, Spring Arbor; Charles Woodworth, Concord; A. H. De Lamater, Columbia; Wm. J. Moody, Jackson; David Porter, Hanover; Stephen B. Crawford, Springport; C. M. Chapel, Sandstone; Ben. Seidle,

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Grass Lake; Russell Ford, Leoni; A. T. Gorton, East Portage; G. Coolbaugh, Henrietta; Alvin True, Rives; Elijah Dixon, Pulaski.

The new board having appointed committees, adjourned to the 5th, when it took up the subject of claims against the county, and the equalization of the assessment roll. The table showing the result of their deliberations in the second instance gives the following totals: No. of acres, 399,866; value of real estate, $1,355,-213; value of personal property, $82, 701 ; total value, $1, 437, 914.

The session of October, 1842, opened on the 10th. The supervisors ordered a sum of $2,875.83 to be levied for the purpose of paying State tax; and $8,500 as county tax for 1842. duly apportioned to the township.

Messrs. Jonathan Wood, Marcus Wakeman and Oliver Russ, were elected by the board superintendents of the poor for one year.

During the December sessions the supervisors manifested a desire to increase the salaries of the county treasurer and district attorney. Consequently a motion was carried granting the former, J. N. Dwight, $450 for services rendered during the year 1842, and $470, together with the use of two rooms in the courthouse, for the latter, Phineas Farrand, for services from April, 1842, to April, 1843.

At this time the question of leasing the court room to the Methodist society created much discussion, both within and without the board, so that when the motion granting the lease was placed before the meeting, it required the casting vote of Chairman Cornell to pass it.

From the table of equalized valuation the total worth of real and personal property is set down at $1,412,160, and the number of acres in the county at $410,880. The supervisors ordered that a sum of $10,591.25, including $2,824.24 State tax, be levied off the county for 1843.

The election of the superintendents of the poor, held by the board Oct. 24, resulted in the re-election of Messrs. Wood, Wakeman and Russ.

In December, 1843, the tenants, repairs and decoration of the county court building occupied the attention of the board, and if resolutions of such bodies ever resulted in trouble to outside parties, a few of those characterizing that meeting promised anything but peace to an old citizen.

Oct. 19 was given up to the examination of 112 claims against the county, and also to the equalization of value of county property for 1844.

The entire value of real estate was set down at $1,245,556, and that of personal property at $178,080, with an acreage of 402,797.

The name of David Johnson appears as prosecuting attorney in 1844. Oct. 31, that year, the board voted him a salary of $500 per year for his services from April 10, such salary to be paid quarterly.

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By some happy advance in the knowledge of orthography, the word “ moneys""is spelled correctly for the first time in the pages of the records Jan. 1, 1845. The corrected word is contained in a resolution affecting the poor-farm, carried that day by the Board.

The second day of the January session, 1845, was occupied in the auditing of 79 accounts against the county.

At the annual meeting in October, the supervisors having answered to their names, proceeded to organization. Superintendent Townley's motion, “ That Marcus Wakeman be chairman of the Board for ensuing year," was carried, when the call of townships was again made.

The business brought before the October session was of a varied and important character, though not exceeding in subject the ordinary routine.

At the meeting held Dec. 19, 1845, the supervisors resolved " that Hirain Thompson be authorized to procure the binding of the entry books in the register's office; also to procure an abstract at the land office of the original entries of lands in Jackson county.” From this it appears that the county did not possess any records of the first land purchases until 1846 ; and it does appear strange that a number of supervisors and commissioners, who bestowed so very much attention on the county, should overlook a subject so interesting and valuable, and remain without such important knowledge from 1833 to 1845.

In the calculations of the board it appears that the number of acres credited to the people in 1845 was 407,204; the aggregate value of real and personal property, $1,407,369; the State tax, $3,518.38; the county tax, $8,796.96, and the rejected tax, $1,158.84.

Sixty-six accounts were passed by the board, and receipts presented by G. T. Godfrey, Prosecuting Attorney, for his salary ; by H. Tisdale for $454.78, for services rendered county in 1845 ; and by L. D. Welling for $1,072.51, for services rendered the county during the years 1843-75.

At the October meeting of 1846 Supervisor Nicholas Townley was elected chairman of the board for the succeeding 12 months. On the third day of the session the following resolution was adopted : “ That Hiram Thompson be authorized to make an abstract of all the records of the register's office of Jackson county, affecting the titles of any lands in said county, but at his own costs and charges, reserving the right to the county of Jackson of purchasing the same at the rate of nine cents for each abstract entry; the said Thompson to have the use of the books of the office, when not in use by the register or other person or persons, for the above object." Whether Mr. Thompson carried out his patriotic offer remains to be seen.

The board ordered the payment of 111 accounts Oct. 22. the 23d Marcus Wakeman, Abram Van De Bogart and William Moody were chosen by the board superintendents of the poor for the ensuing year.

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