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Section amended.

Apportion

ment of

benefit to township.

Proviso,
limit, unless
necessity
certified by
commissioner.

[No. 48.]

AN ACT to amend section one of chapter five of act number two hundred fifty-four of the public acts of eighteen hundred ninety-seven, entitled "An act to provide for the construction and maintenance of drains and the assessment and collection of taxes therefor, and to repeal all other laws relative thereto," the same being compiler's section four thousand three hundred forty-four of the Compiled Laws of eighteen hundred ninety-seven, having been last amended by act number two hundred seventy-two of the public acts of eighteen hundred ninety-nine.

The People of the State of Michigan enact:

SECTION 1. Section one of chapter five of act number two hundred fifty-four of the public acts of eighteen hundred ninety-seven, entitled "An act to provide for the construction and maintenance of drains and the assessment and collection of taxes therefor, and to repeal all other laws relative thereto," the same being compiler's section four thousand three hundred forty-four of the Compiled Laws of eighteen hundred ninety-seven, having been last amended by act number two hundred seventy-two of the public acts of eighteen hundred ninety-nine, is hereby amended to read as follows:

SEC. 1. The county drain commissioner shall apportion the per cent of the cost of construction of such drain which any township traversed or benefited thereby shall be liable to pay by reason of the benefit to the public health, convenience or welfare, or as the means of improving any highway: Provided, That for these purposes there shall not be spread upon the tax rolls of any township or townships through which the drain may pass more than twenty-five per cent of the entire cost of said drain, unless the township highway commissioner shall, before such apportionment is made, certify in writing to such drain commissioner that, as a means of improving any highway within the township, it is necessary that more than twenty-five per cent of the entire cost be assessed to such township, in which case the county drain commissioner shall determine the percentage of the entire cost to be assessed to such township. He shall also apportion the per cent of benefits to accrue to any piece against lands. or parcel of land by reason of the construction of such drain, over and above the per cent assessed against such township as aforesaid, which per cent of benefits shall be apportioned upon and assessed against the lands benefited according to such assessment of benefits, and which apportionments he shall announce at the time and place of letting, as provided in chapter four. Such assessment of per cent for benefits shall thereupon be subject to review and correction,

Apportionment and assessment

Review and correction.

and may be appealed from in the manner hereinafter provided.

Approved April 21, 1909.

[No. 49.]

AN ACT to amend the title and sections one, four, five, six, eight, nine, ten, thirteen, fourteen, eighteen and twentyone of act number two hundred eighty-two of the public acts of nineteen hundred five, entitled "An act to provide for the assessment of the property of railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight line companies, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act."

The People of the State of Michigan enact:

sections

SECTION 1. The title and sections one, four, five, six, eight, Title and nine, ten, thirteen, fourteen, eighteen and twenty-one of act amended. number two hundred eighty-two of the public acts of nineteen hundred five, entitled "An act to provide for the assessment of the property of railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrig erator car companies, and fast freight line companies, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act," are hereby amended to read as follows:

TITLE.

An act to provide for the assessment of the property, by whomsoever owned, operated or conducted, of railroad companies, union station and depot companies, telegraph companies, telephone companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this

1

Board of assessors, who to constitute.

Duties of secretary.

Clerical assistance.

Annual assessment of railroad and like

property by board.

act, over or upon the line or lines of any railroad or railroads in this State, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act.

SEC. 1. The Board of State Tax Commissioners, created under the laws of this State, together with the Governor, shall ex officio, constitute a State Board of Assessors, one of whom shall be elected chairman of said board. The secretary of the Board of State Tax Commissioners shall be ex officio secretary of the State Board of Assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act.

SEC. 4. It shall be the duty of said board to make an annual assessment upon an assessment roll, to be prepared by said board, of the property, by whomsoever owned, operated or conducted, and having a situs in this State as here: inafter defined, of railroad companies, union station and depot companies, telegraph companies, telephone companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight line companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this State: Provided, That the property of telegraph and telephone companies whose gross receipts within this State for the year ending June thirty do not exceed five hundred dollars shall be exempt from taxation. All telegraph and telephone companies doing business in this State shall make the report required by section six Proviso, as to of this act to the State Board of Assessors: Provided, That such report for the year nineteen hundred nine shall be made and filed with said board on or before the first day of November, nineteen hundred nine.

Proviso.

filing report.

Term
"property,"
what to
include.

SEC. 5. The term property, as used in this act, shall be deemed to include all property, real or personal, belonging to the persons, corporations, companies, copartnerships and associations subject to taxation under this act, including the right of way, road bed, stations, cars, rolling stock, tracks, wagons, horses, office furniture, telegraph and telephone poles, wires, conduits, switchboards, and all other property used in carrying on their business and owned by them respectively, and all other real and personal property, and all franchises, said franchises not to be directly assessed, but to be taken

definition not

certain

how

into consideration in determining the value of the other property: Provided, however, That this definition shall not Proviso, include, apply to, or subject to taxation, such real estate to include as is owned and can be conveyed by such persons, corpora- property. tions, companies, copartnerships and associations under the laws of this State which is not actually occupied in the exercise of their franchises, or in use in the proper operation and conduct of their business; 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 townships or municipalities in which the same may be situated. The term company, corporation, copartnership, word association, or person, wherever used in this act, shall apply "company" to and be construed as referring respectively to any railroad construed. company, union station and depot company, telegraph company, telephone company, sleeping car company, express company, car loaning company, stock car company, refrigerator or fast freight line company, and any other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this State; and to any firm, joint stock association, copartnership, corporation, or other association or person, engaged in carrying on any business, the property of which is subject to taxation under this act. The term "property having a situs in this State," Term, shall include all the property, real and personal, of the per- having a situs sons, corporations, companies, copartnerships and associa- in this state," tions enumerated in this act, owned, used and occupied by include. them within the limits of this State, and also such proportion of their rolling stock, cars and other property as is used partly within and partly without this State, as herein provided to be determined.

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property

what to

SEC. 6. The several corporations, persons, copartnerships, Annual companies and associations whose property is subject to as- statement. sessment and taxation under the provisions of this act shall, annually, between the first day of July and the fifteenth day of September in each year, under oath of the president, secretary, superintendent, or chief officer of such corporation, company or association, or of the person or persons owning such property, make and file with the State Board of Assessors, in such form as said board may provide, upon blanks to be furnished by said board, a statement containing the following facts: The blanks furnished to railroad and statement union station and depot companies, telegraph and telephone what to companies, shall provide for the following information:

First, The name of the company;

contain.

Express companies.

Second, The nature of the company, and under the laws of what state or country organized;

Third, The location of its principal office;

Fourth, The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager;

Fifth, The name and postoffice address of the chief officer or managing agent of the company in Michigan;

Sixth, The number of shares of capital stock;

Seventh, The par value and market value, or, if there be no market value, the actual value, of the shares of stock on the thirtieth day of June of the year in which the report is made;

Eighth, A detailed statement of the real estate owned by the company in Michigan, where situate, and the value thereof;

Ninth, A detailed statement of the personal property, including moneys and credits owned by the company in Michigan on the thirtieth day of June in the year in which the report is made, where situate and the value thereof;

Tenth, The total value of the real estate owned by the company outside of Michigan;

Eleventh, The total value of the personal property of the company situate outside of Michigan;

Twelfth, The whole length of their lines, and the length of so much of their lines as is within, or is without Michigan, which lines shall include what said railroad companies, union station and depot companies, telegraph companies, and telephone companies, control or use as owners, lessees or otherwise;

Thirteenth, A statement of the entire gross receipts of the companies, from whatever source derived, for the year ending the thirtieth day of June in the year for which the report is made;

Fourteenth, Such other facts and information as said board. may require, in the form of returns prescribed by it.

The blanks furnished to express companies shall provide for the following information:

First, The name of the company;

Second, The nature of the company, under the laws of what state or country organized;

Third, The location of its principal office;

Fourth, The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager;

Fifth, The name and postoffice address of the chief engineer or managing agent of the company in the State of Michigan; Sixth, The number of shares of capital stock, (a) authorized, (b) issued;

Seventh, The par and market value, or if there be no market value, the actual value of the shares of stock, to

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