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Idem.

The institutions which shall be included in the provisions of this section are the following, viz.: The Asylum for Insane at Kalamazoo, The Asylum for Insane at Traverse City, The Asylum for Insane at Pontiac, The Asylum for Insane at Newberry, The Industrial Home for Girls at Adrian, The Home for the Feeble Minded and Epileptic at Lapeer, and all institutions of like nature which may hereafter be established.

SEC. 2. In the following named institutions of this State a woman physician shall be employed, who, under the direction of the superintendent of such institution, shall render to such women and girls who are inmates such medical treatment and services as may from time to time be necessary. The institutions which shall be included in the provisions of this section are the following, viz.: The School for the Deaf at Flint, The School for the Blind at Lansing, and all institutions of like nature which may hereafter be created. Approved May 2, 1899.

Sections amended.

Penalty for unlawful collec

[No. 186.]

AN ACT to amend sections forty-one and forty-seven of act number one hundred an fifty-five of the session laws of eighteen hundred and fifty-one, approved April eighth, eighteen hundred fifty-one, entitled "An act to provide for the formation of companies to construct plank roads," being sections thirty-six hundred thirty-six and thirty-six hundred fortytwo of volume one of Howell's Annotated Statutes of the State of Michigan, being sections sixty-six hundred eleven and sixty-six hundred seventeen of the Compiled Laws of eighteen hundred ninety-seven.

The People of the State of Michigán enact:

SECTION 1. That sections forty-one and forty-seven of act number one hundred and fifty-five of the session laws of eighteen hundred and fifty-one, entitled "An act to provide for the formation of companies to construct plank roads." approved April eighth, eighteen hundred fifty-one, being sections thirtysix hundred thirty-six and thirty-six hundred forty-two of volume one of Howell's Annotated Statutes of the State of Michigan, being sections sixty-six hundred eleven and sixty-six hundred seventeen of the Compiled Laws of eighteen hundred ninety-seven, be and the same are hereby amended so as to read as follows:

SEC. 41. Every toll-gatherer or gate-keeper at any such tion of toils, etc. gate, wh shall unreasonably hinder or delay any traveler or passenger, or shall demand or receive from any person more toll than by law he is authorized to collect, shall, for each

offense, be subject to a fine of five dollars and costs of prosecution, and, in default of the payment of said fine and costs, be imprisoned not to exceed twenty days in the county jail, and shall be liable to the party aggrieved for all damages. And in case. any toll-gatherer or gate-keeper at any such gate shall exact, or receive, any toll from any person objecting to, or protesting against, the payment of the same, for the reason that the tollroad of the corporation whose officer or agent such toll-gatherer or gate-keeper shall be, is then not constructed and maintained in all respects as required by law, then the corporation, whose officer or agent such toll-gatherer or gate-keeper shall be, shall, for each such offense, be liable to a penalty of ten dollars, to be recovered, together with costs of action, by the person so paying toll under objection or protest by suit against said corporation before a justice of the peace of the township in which such gate shall be located, provided said person so instituting said suit shall, on the trial thereof, show that, at the time of the exaction of such toll, said toll-road was in at least six different points or places in the course thereof, no two of which shall be less than a rod apart, not maintained or constructed in all respects as required by law. Process in any such suit may be served upon any officer or director, or upon any tollgatherer or toll-gate keeper of said corporation in the township in which said suit shall be brought. The provisions of this section shall apply to and affect the Pontiac and Birmingham Roads subject to provisions of 'Gravel Road Company; the Pontiac and Orchard Lake Gravel section. Road Company; the Pontiac and Rochester Gravel Road Company; the Alpine Plank Road Company; the Grand Rapids and Walker Plank Road Company; the Grandville Plank Road Company; the Reed Lake Avenue Plank Road Company; the Riverside Turnpike Company; and the Division Street Gravel Road Company; the Prairie Rounde Plank Road Company; the Detroit and Erin Plank Road Company; the Detroit and Birmingham Plank Road Company; the Detroit and Howell Plank Road Company; and the Bridge Street and Allendale Gravel Road Company.

lawful use of

SEC. 47. Any person, who shall forcibly or fraudulently Penalty for unpass any toll-gate erected on such road in pursuance of this toll roads. act, without having paid the legal toll, or any person who, to avoid the payment of the legal toll, shall with his carriage or horse, or other vehicle or animal subject to toll, turn out of such road or pass any gate thereon on any ground adjacent thereto, and enter again on such road, shall, for each offense, be liable to a penalty not exceeding five dollars, to be sued for and recovered by said company, unless said defendant in any such suit shall prove on the trial that, at the time of the commission of such alleged offense, the toll-road of said plaintiff company was, at least in six different points or places in the course thereof, no two of which shall be less than a rod apart, not constructed and maintained in all respects as required by law, and such proof by the defendant in any such suit or action

by act.

shall constitute a full and complete defense thereto.

The pro

Roads affected visions of this section shall apply to and affect the Pontiac and Birmingham Gravel Road Company; the Pontiac and Orchard Lake Gravel Road Company; the Pontiac and Rochester Gravel Road Company; the Alpine Plank Road Company; the Grand Rapids and Walker Plank Road Company; the Grandville Plank Road Company; the Reed Lake Avenue Plank Road Company; the Riverside Turnpike Company; and the Division Street Gravel Road Company; the Prairie Rounde Plank Road Company; the Detroit and Erin Plank Road Company; the Detroit and Birmingham Plank Road Company; the Detroit and Howell Plank Road Company; and the Bridge Street and Allendale Gravel Road Company.

Approved May 2, 1899.

When women may bar right of dower.

[No. 187.]

AN ACT to provide for barring dower in lands by married women under the age of twenty-one years.

The People of the State of Michigan enact:

SECTION 1. Any married woman residing within this State, having arrived at the age of eighteen years, may bar her right of dower in any estate conveyed or mortgaged by her husband, by joining in the deed of conveyance or mortgage and acknowledging the same as now required by law for the acknowledg ments of deeds, and may do any other act concerning her rights in lands owned by her husband which she might do if she were twenty-one years of age.

Approved May 2, 1899.

[No. 188.]

AN ACT to provide for the taxation of inheritances, tranfers of property by will, transfer of property by the intestate laws of this State or transfers of property by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect in possession or enjoyment at or after such death.

The People of the State of Michigan enact:

ject to tax.

SECTION 1. That after the passage of this act a tax shall be Property suband is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases:

First, When the transfer is by will or by the intestate laws Cases cited. of this State from any person dying seized or possessed of the property while a resident of this State.

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Second, When the transfer is by will or intestate law of Idem. property within the State, and the decedent was a non-resident of the State at the time of his death.

Third, When the transfer is of property made by a resident Idem. or by a non-resident, when such non-resident's property is within this State by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person or corporation becomes beneficially entitled in possession or expectancy to any property or the income thereof by any such transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except as otherwise prescribed in the next section.

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S.1913 No.30.

and limitations.

SEC. 2. When the property or any beneficial interest therein Exceptions passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter, or to or for the use of any child or children adopted as such in conformity with the laws of this State, of the decedent, grantor, donor, or vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to or for the use of any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such transfer of property shall not be taxable under this act, unless it is personal property of the value of five thousand dollars or more, in which case it shall be taxable under this act at the rate of one per centum upon the clear market value of all such property in excess of five thousand dollars.

LIEN OF TAX AND PAYMENT THEREOF.

5.1907 No 155

SEC. 3. Every such tax shall be and remain a lien upon the Tax a lien on property transferred until paid, and the person to whom the property transproperty is so transferred, and the administrators, executors

ferred.

county treas

urer.

General as to
receipts for

tax.

and trustees of every estate so transferred, shall be personally To be paid to liable for such tax until its payment. The tax shall be paid to the treasurer of the county in which the probate court has jurisdiction as herein provided; and said treasurer shall give, and every executor, administrator, trustee or person shall take duplicate receipts from him of such payment, one of which he Duty of Auditor shall immediately send to the Auditor General, whose duty it shall be to charge the treasurer so receiving the tax with the amount thereof and to seal said receipts with the seal of his office and countersign the same and return it to the executor, administrator, trustee or person, whereupon it shall be a proper voucher in the settlement of his accounts; but no executor, administrator, trustee or other person shall be entitled to a final accounting of an estate in settlement of which a tax is due under the provisions of this act, unless he shall produce a receipt so sealed and countersigned by the county treasurer, or a copy thereof certified by him, or unless a bond shall have been filed as prescribed by section seven of this act. All taxes imposed by this act shall be due and payable at the time of the transfer: Provided, however, That taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof can not be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof.

Proviso.

5.1907 No. 155.

Discount, when
given.

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SEC. 4. If such a tax is paid within six months from the accruing thereof, a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from the accruing thereof, interest shall be charged and collected thereon at the rate of eight per centum per annum from the time tax accrued, unless by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, such tax can not be determined and paid as herein provided, in which case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed. In Interest charge, all cases when a bond shall be given under the provisions of section seven of this act, interest shall be charged at the rate of six per cent from the accrual of the tax until the date of the payment thereof.

when bond is

given.

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