[No. 129.] AN ACT to amend section fourteen of act number two hundred six of the public acts of eighteen hundred ninetythree, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the land taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening the provisions of this act." Approved June first, eighteen hundred ninety-three, as amended by act number thirtytwo of the public acts of eighteen hundred ninety-nine, approved April eighth, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven. The People of the State of Michigan enact: SECTION 1. Section fourteen of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the land taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for such taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening the provisions of this act," approved June first, eighteen hundred ninety-three, as amended by act number thirty-two of the public acts of eighteen hundred ninety-nine, approved April eighth, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended to read as follows: SEC. 14. The excepted cases referred to in the preceding section are as follows, viz: First, All goods and chattels situate in some township other than where the owner resides shall be assessed in the township where situate, and not elsewhere, if the owner or person having control thereof hires or occupies a store, mill, dockyard, piling ground, place for sale of property, shop, office, mine, farm, place of storage, manufactory or warehouse therein, for use in connection with such goods and chattels : Provided, That the procuring any such property to be manufactured upon contract shall be deemed the hiring a mill or manufactory within the meaning of this section; Second, All animals kept throughout the year in some Animals. township other than where the owner resides shall be assessed to such owner or the person in possession in the township where kept; Third, All shares in banks shall be assessed to their owners Bank shares. in the township, village or city where the bank is located: Provided, That the shares owned by a person residing in the Proviso. county where the bank is located shall be assessed in the township or city where he resides; Fourth, The personal property of minors under guardian Property of ship shall be assessed to the guardian in the township where minors, etc. he resides, and the personal property of every other person under guardianship shall be assessed to the guardian in the township where the ward resides; ceased per sons. Fifth, The personal property belonging to the estates of Estates of dedeceased persons, in the hands of the executors, administrators or trustees, appointed under the last will and testament of such deceased person, or by any court of competent jurisdiction, shall be assessed to them in the township and in the school district where the deceased last dwelt, until they shall give notice to the supervisor or other assessing officer that the estate has been distributed to the legatees or beneficiaries or other persons entitled thereto. If such deceased was a non-resident of the State such property shall be assessed in the township where situated, to such executors, administrators or trustees, or to the person in possession; property in Sixth, Personal property under the control of a trustee or Personal agent, whether a corporation or a natural person, may be as trust or sessed to such trustee or agent in the township where he re- mortgaged. sides, except as otherwise provided. Personal property mortgaged or pledged shall be deemed the property of the person in possession thereof and may be assessed to him; public lands. Seventh, All personal property of any person situated Property on upon, also all buildings situated and being upon the lands of the United States or of this State, shall be deemed personal property for the purposes of taxation and assessment, and shall be assessed as personal property, to the owner or occupant thereof, in the city, village or township in which such lands are situated, and such buildings shall be subject. to sale for taxes in the same manner as herein provided for the sale of personal property: Provided, however, It Proviso. shall not be necessary to remove any such buildings for the purpose of sale; property of forest pro Eighth, Personal property of non-residents of the State, Personal and all forest products owned by residents or non-residents, non-residents, or estates of deceased persons, shall be assessed in the town- ducts. ship or ward where the same may be, to the person having control of the premises, store, mill, dock, yard, piling ground, place of storage, or warehouse where such property is situ-. ated in such township, on the second Monday of April of Property in transit. the year when the assessment is made, except that where such property is in transit to some place within the State it shall be assessed in such place, except that where such property is in transit to some place without the State it shall be assessed at the place in this State nearest to the last boom or sorting gap of the stream in or bordering on this State in which said property will naturally be last floated during the transit thereof, and in case the transit of any such property is to be other than through any water course in or bordering on this State, then such assessment shall be made at the point where such property will naturally leave the State in the ordinary course of its transit; and such property so in transit to any place without the State shall be assessed to the owner or the person, persons, or corporation in possession or control thereof, and in case such transit will pass said logs through the booms or sorting gaps, or into the places of storage of any person, persons, or corporation operating upon any such stream, then such property may be assessed to such person, persons, or corporation; and the person, persons or corporations so assessed for any such Recovery by property belonging to a non-resident of this State shall be entitled to recover from the owner of such property, by a suit in attachment, garnishment or for money had and received, any amount which the person, persons or corporations so assessed are compelled to pay because of such assessment, and shall have a lien upon said property as security against loss or damage because of being so assessed for the property of another, and may retain possession of such property until such lien is satisfied: Provided further, That any owner or person interested in said property may secure the release of the same from such lien by giving to the person, persons or corporations so assessed a bond in an amount double the probable tax to be assessed thereon, but not less than the sum of two hundred dollars, with two sufficient sureties, conditioned for the payment of such tax by said owner or person interested, and the saving of the person, persons or corporation assessed from payment thereof, and from costs, damages and expense on account of his non-payment, which bond as to amount and sufficiency of sureties shall be approved by the county clerk of the county in which the assessment is made. persons and corporations. Proviso, release by owner. Approved June 5, 1907 [No. 130.] AN ACT to provide for refunding to purchasers the price paid to the State on sale of land by the Commissioner of the State Land Office, under section one hundred thirtyone of act two hundred six of public acts of eighteen hundred ninety-three, as amended by act one hundred fortyone of public acts of nineteen hundred one, in cases where the land sold did not belong to the class of lands liable to sale thereunder; for cancelling the conveyance of such lands to the State and restoring the tax liens thereon in favor of the State, which were erroneously cancelled. The People of the State of Michigan enact: land from refund of SECTION 1. Any purchaser of land from the State of Purchaser of Michigan at any sale heretofore made, or that may be here- state, who after made by the Commissioner of the State Land Office to petition for under section one hundred thirty-one of act two hundred price. six of public acts of eighteen hundred ninety-three, as amended by act one hundred forty-one of public acts of nineteen hundred one, may petition the Auditor General for a refund of the purchase price paid by him for such land in cases where the land so purchased did not belong to the class of lands liable to sale by such commissioner under said acts. price, when SEC. 2. In any case where it shall be shown by due proof, Purchase satisfactory to the Auditor General, that land purchased by to be refunded. the petitioner in manner set forth in paragraph one of this act was in fact actually occupied by the person having the record title thereto at the time of making and recording the determination relating thereto by the Auditor General and the Commissioner of the State Land Office under the provisions of act one hundred seven of public acts of eighteen hundred ninety-nine, and at the time such sale was in fact made to the petitioning purchaser, and that such purchaser never obtained possession or any beneficial use of such land and that he acquired no title thereto by such purchase for the reason that, at the date of such determination and such sale, the same was in fact occupied land, within the meaning of the statutes under which said sale was assumed to be made to such purchaser, the Auditor General shall cause the money paid therefor to the State of Michigan to be refunded to the purchaser with interest thereon at six per cent per annum. SEC. 3. In case the deed executed and delivered to the Deed, when to be canceled. petitioning purchaser by the Commissioner of the State Land Office on such sale shall not have been recorded, the same shall be delivered to the Auditor General for cancellation. If such deed has been recorded such petitioning purchaser When to be shall execute and deliver to the Auditor General a release of released. Certificate of error, how and by whom issued, when recorded. Tax liens restored to State. Share of refund proportioned. said land to the State of Michigan and shall pay to the Auditor General the cost of recording the same in the office of the register of deeds of the proper county, and it shall be the duty of the Auditor General to cause such release to be so recorded. SEC. 4. The Auditor General shall thereupon cancel the conveyance of said land made by the Auditor General to the State of Michigan by issuing a certificate of error in such proper legal form as may be required by the recording laws of the State of Michigan, and shall cause such certificate of error to be recorded in the office of the register of deeds of the proper county; and shall thereupon restore the tax liens in favor of the State of Michigan upon said land, which were erroneously cancelled at the time of the conveyance of the same to the State by the Auditor General, and said tax liens and the State bids thereon shall continue and shall have the same force and validity in every respect as if such erroneous cancellation had not been made. SEC. 5. The State and county and all municipal bodies within such county shall respectively bear and be charged with their share of such refund in the same proportion that the proceeds of any sale cancelled under the provisions of this act was divided among or apportioned to said several bodies. This act is ordered to take immediate effect. Section added. [No. 131.] AN ACT to amend act number six of the public acts of eighteen hundred eighty-five, entitled "An act to provide for the incorporation of mutual insurance companies, to insure against cyclones, windstorms and tornadoes, and defining their powers and duties," and the acts amendatory thereof, by adding one new section thereto, to stand as section nine, providing for the giving of notice of intention to amend the charter or articles of association, and legaliz ing certain amendments heretofore made by companies organized under said act. The People of the State of Michigan enact: SECTION 1. Act number six of the public acts of eighteen hundred eighty-five, entitled "An act to provide for the incorporation of mutual insurance companies, to insure against cyclones, windstorms and tornadoes, and defining their powers and duties," and the acts amendatory thereof, is hereby |