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[ No. 174. ]

AN ACT to amend section three of article three of act num

ber one hundred and seventy-four of the public acts of eighteen hundred eighty-three, entitled "An act to amend sections seven, thirty, thirty-six and forty-one of article two, and sections three and five of article three, and section fourteen of article four, and to add two new sections to article two, to stand as sections forty-five and forty-six, and a new section to article five, to stand as section twenty-two of an act entitled 'An act to revise the laws providing for the incorporation of railroad companies, and to regulate the running and management, and to fix the duties and liabilities of all railroads, and other corporations owning or operating any railroad in this State,' approved May one, eighteen hundred and seventy-three, being act number one hundred and ninety-eight, session laws of eighteen hundred and seventy-three. The section hereby amended is section three thousand three hundred and sixty of Howell's Annotated Statutes, volume three.

amended.

upon gross receipts.

SECTION 1. The People of the State of Michigan enact, Section That section three of article three of act number one hundred and seventy-four, being continuous section three thousand three hundred and sixty of Howell's Annotated Statutes, volume three, be and the same is hereby amended so as to read as follows:

SEC. 3. Every railroad company formed under the provis- Payment of tax ions of this act, or which now is or may hereafter be brought under the provisions of the general law of this State for the taxation of railway or railroad corporations, and every railroad company owning or operating any railroad situated in whole or in part in this State, shall, on or before the first day of July in each year, pay to the State Treasurer on the statement of the Auditor General, a specific tax upon the property and business of such railroad corporation operated within the State, which tax shall be computed in the following manner, viz.: Upon all such gross income not exceeding Computation on two thousand dollars per mile of road actually operated gross receipts. within this State, two per cent of such gross income; upon such gross income in excess of two thousand dollars and not exceeding four thousand dollars per mile, two and one-half per cent thereof; upon all such gross income in excess of four thousand dollars and not exceeding six thousand dollars per mile, three per cent thereof; and upon all such gross income in excess of six thousand dollars per mile not in excess of eight thousand dollars per mile, three and one-half per cent thereof; and upon all such gross income in excess of eight thousand dollars per mile of road so operated, four per cent thereof. And where the railroad operated by any such company lies partly within and partly without this State, prima facie, the gross income of said company for

Proviso,

, etc.

the purpose of taxation hereunder shall be such portion of its gross income derived from the operation of its entire road as the length of its operated portion of road lying within this State bears to the whole length of the road operated by such company: Provided, That if any railroad company taxable under the provisions of this act, shall claim that its income derived from the operation of its road within this State is a less proportion than the miles of road operated

in this State bear to the entire mileage operated by it, the Board of cross- question of the amount of its taxable income shall be deterngs to act in certain cases.

mined by the State board of, railroad crossings, so-called, consisting of the commissioner of railroads, Secretary of State and Attorney General upon application to said board in that behalf by said railroad company, and the determination of said board shall be conclusive; and in like manner, if it shall be claimed by the State that the proportion of the income of any company in this State exceeds the proportion of miles of said company within this State to the entire road of such company the question of such income shall be determined by said board upon reasonable notice given to said railroad company of the claim of the State in that behalf, and the time when and place where said board

will consider the same, and the determination of the said To be in lieu of board shall be conclusive. The taxes so paid shall be

in lieu of all other taxes upon the properties of such companies except such real estate is owned and can be conveyed by such corporations under the laws of this State, and not actually occupied in the exercise of its franchises, and not necessary, or in use in the proper operation of ite road, but such real estate so excepted shall be liable to taxation in the same manner, and for the same purposes and to the same extent, and subject to the same conditions and limitations as to the collection and return of taxes thereon as is other real estate in the several town

ships or municipalities within which the same may be Further proviso. situated: Provided further, That the rate of taxation fixed by

this act or any other law of this State shall not apply to any railway or railroad company hereafter building and operating a line of railroad within this State north of parallel forty-four of latitude, until the same has been operated for the full period of ten years, unless the gross earnings shall equal four thousand dollars per mile, except in so far as said line so built shall entend south of said parallel, but no such company shall be entitled to the immunity from taxation herein provided, when the same is owned, leased or operated by existing companies, until the report of earnings to the commissioner of railroads required by the laws of this State, containing the earnings of such lines hereafter built, separate and distinct from the earnings of existing lines, shall be made and filed.

Approved June 30, 1891.

as

[ No. 175. ] AN ACT for the apportionment of Senators in the State

Legislature.

Senate districts.

SECTION 1. The People of the State of Michigan enact, Division into That this State shall be and is hereby divided into thirtytwo Senate districts, each district to be entitled to one Senator, which shall be constituted as follows, viz.:

First District, The ninth, eleventh, thirteenth and fifteenth wards of the city of Detroit, and the townships of Grosse Point, Hamtramck, Greenfield, Redford, Livonia and Plymouth, in the county of Wayne;

Second District, The first second, third, fifth and seventh wards of the city of Detroit;

Third District, The fourth, sixth, eighth and tenth wards of the city of Detroit;

Fourth District, The twelfth, fourteenth and sixteenth wards of the city of Detroit, and the townships of Canton, Nankin, Dearborn, Springwells, Van Buren, Romulus, Taylor, Ecorce, Sumpter, Huron, Brownstown and Monguagon, and the city of Wyandotte, in the county of Wayne;

Fifth District, The counties of Lenawee and Monroe;
Sixth District, The counties of Calhoun and Hillsdale;

Seventh District, The counties of Kalamazoo, St. Joseph and Branch;

Eighth District, The counties of Berrien and Cass;
Ninth District, The counties of Allegan and Van Buren;
Tenth District, The counties of Jackson and Ingham;
Eleventh District, The county of Washtenaw;
Twelfth District, The county of Oakland;

Thirteenth District, The counties of Genesee and Livingston ;

Fourteenth District, The counties of Ionia, Barry and Eaton;

Fifteenth District, The counties of Muskegon and Ottawa;

Sixteenth District, The first second, third, fourth, fifth, eighth, ninth and tenth wards of the city of Grand Rapids, in the county of Kent;

Seventeenth District, The sixth and seventh wards of the city of Grand Rapids, and the townships of Tyrone, Solon, Nelson, Spencer, Sparta, Algoma, Courtland, Oakfield, Alpine, Plainfield, Cannon, Grattan, Walker, Grand Rapids, Ada, Vergennes, Wyoming, Paris, Cascade, Lowell, Byron, Gaines, Caledonia and Bowne in the county of Kent;

Eighteenth District, The counties of Gratiot, Clinton and
Shiawassee;

Nineteenth District, The counties of Macomb and Lapeer;
Twentieth District, The counties of St. Clair and Sanilac;
Twenty-first District, The counties of Huron and Tuscola;
Twenty-second District, The first, second, third, fourth,

,
fifth, sixth, seventh, eighth and ninth wards of the city of

Saginaw, and the townships of Albee, Birch Run, Blumfield, Bridgeport, Buena Vista, Frankenmuth, Spaulding, and the township of Taymouth, in the county of Saginaw;

Twenty-third District, The tenth, eleventh, twelfth, thirteenth, fourteenth and fifteenth wards of the city of Saginaw, and the townships of Brady, Brandt, Carrollton, Chapin, Chesaning, Fremont, James, Jonesfield, Kochville, Lakefield, Marion, Richland, Saginaw, St. Charles, Swan Creek, Thomastown, Tittabawassee, Zilwaukie and Maple Grove, in the county of Saginaw;

Twenty-fourth District, The counties of Bay, Gladwin and

Arenac;

Twenty-fifth District, The counties of Newaygo, Montcalm, Isabella and Midland;

Twenty-sixth District, The counties of Manistee, Mason, Lake and Oceana;

Twenty-seventh District, The counties of Mecosta, Osceola, Wexford, Benzie, Leelanau, · Grand Traverse, Kalkaska, Antrim and Charlevoix;

Twenty-eighth District, The counties of Alpena, Oscoda, Alcona, Ogemaw and Iosco;

Twenty-ninth[ District], The counties of Cheboygan, Presque Isle, Otsego, Montmorency, Crawford, Missaukee, Roscommon and Clare:

Thirtieth District, The counties of Chippewa, Mackinac, Luce, Schoolcraft, Delta, Manitou and Emmet;

Thirty-first District, The counties of Marquette, Baraga, Houghton, Keweenaw, Isle Royal and Alger;

Thirty-second District, The counties of Menominee, Dick

inson, Iron, Ontonagon and Gogebic. Election retnrns; SEĆ. 2. The election returns of each county forming one

Senate district, shall be made to the county clerk's office of said county. The election returns of each Senate district, composed of more than one county, shall be made to the county clerk's office of the county in such Senate district casting the largest total vote for president at the preceding presidential election. The election returns of each Senate district, composed of a portion of a county, shall be made to the county clerk's office of such county.

Approved June 30, 1891.

how made,

[ No. 176. ] AN ACT for the organization of township school districts

in the Upper Peninsula.

Petition for organization.

SECTION 1. The People of the State of Michigan enact, That whenever the qualified electors of any organized township in the Upper Peninsula desire to become organized into a single school district, they may petition the township

board, etc.

board to give notice that at the succeeding township meeting the officers for such organized school district will be chosen, and such other business transacted as shall be necessary thereto. Such petition shall be signed by a majority of the qualified electors of the township and shall be filed in the office of the township clerk at least fifteen days prior to the annual township meeting. Upon the receipt and filing of clerk to notify said petition, the township clerk shall notify the members of the township board and the school [inspector] inspectors of the township to attend a special meeting to be held not more than five days thereafter, and at which meeting it shall be the duty of such township board to compare the names signed to the petition with the names appearing on the list of registered voters qualified to vote at the preceding election, and if it be found that a majority of the voters qualified to vote at the preceding election have signed the petition that the organized township of which they are resident be organized as a single school district, they shall give notice that at the then succeeding township meeting officers will be chosen for such organized school district; and shall make and file, both with the county clerk and the secretary of the board of school inspectors of the county in which such township is located, a certified copy of the above mentioned petition together with their finding and doings thereon, and thereupon such township shall become a single school to be single district which shall be subject to all the general laws of the districts, etc. State, so far as the same may be applicable, and said district shall have all the powers and privileges conferred upon union school districts by the laws of this state, all the general provisions of which relating to common or primary schools shall apply and be enforced in said district, except such as shall be inconsistent with the provisions of this act, and all schools organized in said district in pursuance of this act, under the directions and regulations of said board of education shall be public and free to all persons actual residents within the limits thereof, between the ages of five and twenty years, inclusive, and to such other persons as the board of education shall admit: Provided, That Proviso. whenever the majority of electors in any surveyed township in such organized township shall petition the board of education to establish a school or schools therein, the said board of education are hereby authorized and directed within three months thereafter to organize such school or schools therein.

SEC. 2. The officers of said district shall consist of two Officers of trustees, who, together with the clerk and school inspector of said township, shall constitute the board of education of said · district. Said trustees shall be elected by ballot at the annual township meeting of the township, upon the same ticket and canvassed in the same manner as township officers required by law to be elected by ballot: Provided, Proviso, That at the annual election to be held in said township

district,

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