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power, except row boats and sail boats, fifty dollars a year
each; for each sail boat, two dollars per year: Provided Further
proviso.
further, That for the purposes of this act, any firm, company,
copartnership, partnership association or corporation, in
which less than fifty-one per cent of their stock is actually
owned by residents of this State, shall be considered non-
residents.

what to set

SEC. 4. Upon the payment of the fee provided for in this License, act, the State Game and Fish Warden shall have prepared forth. and shall issue to persons, firms or corporations entitled to the same, a printed or written license signed by him, setting forth the date of issuing the same, to whom issued, the date on which it will expire, and the kind of boat, tug or launch for which said license was issued.

SEC. 5. All boat licenses shall expire on the first day of Expiration of. April following their issue. The State Game and Fish War

credited.

den shall keep a record of all applications and licenses. On Fees, where the first day of each month, the State Game and Fish Warden shall pay over to the State Treasurer all moneys received by him under the provisions of this act, and said moneys shall be credited to the State Game and Fish Warden's fund and be disbursed in accordance with the law for the enforcement of the statutes regulating and protecting the commercial fishing interests.

etc., not

SEC. 6. Nothing contained in this act shall be deemed as Illegal nets, authorizing the taking of fish or the use of illegal nets, or of authorized. the setting of nets at a place or places or times or otherwise forbidden by law.

SEC. 7. Any person, persons, firm, company, copartner Penalty for ship, partnership association or corporation violating any violation. of the provisions of this act shall be deemed guilty of a misdemeanor and upon conviction thereof, before any justice. having jurisdiction, shall be punished by a fine of not less than ten dollars nor more than one hundred dollars and costs of prosecution, or by imprisonment in the county jail for a period not exceeding sixty days, or by both such fine and imprisonment in the discretion of the court: Provided, Proviso, however, Each violation shall be deemed a separate and distinct offense.

Approved June 17, 1907.

violation separate

offense.

Supervisors may direct use of.

May purchase.

Payment.

Refunds, townships,

[No. 154.]

AN ACT to authorize and empower the board of supervisors of any county in the State to purchase and direct the use of voting machines in and for the several voting precincts of said county, and to pay for same out of the general fund of the county.

The People of the State of Michigan enact:

SECTION 1. That hereafter the board of supervisors of any county in the State shall have the power to direct the use of voting machines in and for each voting precinct in the county, at all elections held therein.

SEC. 2. In case said board determines to use voting machines in the elections to be held in said county in the manner hereinbefore provided, it shall be the duty of said board to purchase such a number of machines and of such type as shall seem necessary and proper for the safe and correct conduct of said elections.

SEC. 3. The said board of supervisors is hereby authorized to pay for said voting machines out of the general fund Make contract. of said county, and to make such contract for the purchase of such machines with regard to price, manner of purchase and time of payment as to the said board shall seem proper, and in estimating the amount of taxes to be levied for the general fund, such amount shall be added, extending over such time as may be required to fully pay for such machines. SEC. 4. It is further provided that in case any city, townetc., entitled 'ship or village of such county in which the use of voting machines shall have been determined upon by the board of supervisors, shall have previously purchased such machines, such city, township or village shall have returned to it from the general fund of said county, such a pro rata amount of the whole cost for the county as the number of voting precincts so previously provided by any such city, township or village, bears to the whole number in the county, but not exceeding the amount previously paid by any such city, township or village.

to.

Repealing clause.

SEC. 5. All acts or parts of acts referring to the election laws of this State, as are inconsistent herewith are hereby repealed, in so far as they contravene the provisions of this act.

Approved June 17, 1907.

[No. 155.]

AN ACT to amend sections three, four, eleven and nineteen of act one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, entitled "An act to provide for the taxation of inheritances, transfers 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," as amended by act one hundred ninety-five of the public acts of nineteen hundred three, entitled "An act to amend sections one, two, three, four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen and twenty-one of act number one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, entitled 'An act to provide for the taxation of inheritances, transfers of property by will, transfers 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:

amended.

SECTION 1. Sections three, four, eleven and nineteen of Sections act one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, entitled "An act to provide for the taxation of inheritances, transfers 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," as amended by act one hundred ninety-five of the public acts of nineteen hundred three, entitled "An act to amend sections one, two, three, four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen and twenty-one of act number one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, entitled 'An act to provide for the taxation of inheritances, transfers of property by will, transfers 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

Tax a lien on property transferred.

to whom sent.

Duties of Auditor

receipts.

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possession or enjoyment at or after such death,' are hereby amended to read as follows:

SEC. 3. Every such tax and the interest thereon herein provided for shall be and remain a lien upon the property transferred until paid, and the person to whom the prop erty is so transferred and the administrator, executor, and` trustee of every estate so transferred, shall be personally liable for such tax until its payment; except that the executor or administrator shall not be personally liable for the tax upon a reversion or remainder consisting of real estate where the election provided for in section seven is Tax, to whom made. The tax shall be paid to the treasurer of the county paid. in which the probate court has jurisdiction as herein provided, and said treasurer shall make out, upon forms preReceipts for, scribed by the Auditor General, receipts in duplicate, and immediately send the same to the Auditor General, and accompany them with the amount received in funds by law receivable at the State treasury. It shall then be the General as to duty of the Auditor General to charge the treasurer so receiving the tax with the amount thereof and credit him with the payment of same to State Treasurer, and in case the determination of said tax and said receipt are believed to be in accordance with law, seal said receipts with the seal of his office and countersign the same and return one of them to the county treasurer who shall file and preserve it in his office and immediately send the other of such receipts to the judge of probate who shall file and preserve it in his office, whereupon it shall be a voucher in settlement of the accounts of the executor, administrator, or trustee of the estate upon which the tax is paid. At the same time the Auditor General shall send to the county treasurer the State Treasurer's receipt, countersigned as required by law, showing payment of tax. The sealing and countersigning of said receipts shall not prejudice the right of the State to a review of the determination fixing the tax. The receipts issued under this section shall show whether the amount paid is a payment of the tax upon any beneficial interest or upon the entire transfer. But no executor, administrator or trustee of an estate, in settlement of which a tax is due under the provisions of this act, shall be discharged and the estate or trust closed by a decree of the court, unless there shall be produced a receipt signed by the county treasurer and sealed and countersigned by the Auditor General, or a copy thereof, certified by the county treasurer, or unless payment of the tax has been deferred as prescribed by section seven of this act. When any such tax shall be paid to the county treasurer, he shall, in addition to the duplicate receipts required to be issued upon the form

When estate to be closed.

due.

prescribed by the Auditor General, give the executor, administrator, trustee, or other person paying the tax, a simple receipt for the amount received. All taxes imposed by this Taxes, when act shall accrue and be due and payable at the time of transfer, which is the date of death: Provided, however, That Proviso as to time of paytaxes upon the transfer of any estate, property or interest ment of. therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event, by reason of which the clear market value thereof cannot 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.

how instituted.

First, All proceedings to enforce any lien now existing, Proceedings or which may hereafter accrue, against any property under to enforce lien this act, shall be instituted by information, in the name of the people of the State of Michigan, addressed to the circuit court in chancery of the county in which such property is situated. It shall be signed by the Attorney General and need not be otherwise verified, and shall be equivalent to a bill in chancery to enforce the lien against such property. And in such proceedings, all persons owning such property Who to be or any interest therein as shown by the record in the office parties in of the register of deeds, or by the records of the probate court, at the time of the commencement of the proceedings, shall be made parties to such action, and all other persons having any rights or interest in said property, may make themselves parties thereto, on motion to the court, and notice to complainant, and may file their intervening or cross bills, or answers claiming the benefit of cross bills, and notices of lis pendens therein. Intervening or cross bills shall be made on oath;

action.

proceedings,

Second, Such information shall show the name of the Information deceased, date of his death, the place of residence at the to institute time of death, the county in which his estate was probated, what to show. the description of the property transferred, whether by will or under the intestate laws, and against which the lien exists, the name of the person or persons to whom it was transferred, the amount of taxes determined by the probate court upon the transfer, the date of the determination and whether the property is owned by the person or persons to whom it was transferred by will or under the intestate laws or by a subsequent purchaser, naming him. Such information shall also show that the taxes determined upon the transfer of such property have not been paid and the amount of interest due thereon upon the date of the filing of the information. In those cases in which the property upon Prayer for which the lien exists is owned by the person or persons to relief, deterwhom it was transferred by will or under the intestate court in laws, the prayer for relief shall be that the court determine the amount due; that the defendant pay to the county

mination of

certain cases.

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