not exceed the sum of one hundred fifty dollars over and above the allowance above provided, the probate court may, by a decree for that purpose, assign for the use and support of the widow and children of such intestate, or for the support of the children under ten years of age if there be no widow, the whole of such estate, after the payment of the funeral charges and expenses of administration. debts, etc. Fifth. If the personal estate shall amount to more than one Payment of hundred fifty dollars, and more than the allowance mentioned in the preceding subdivision of this section, the same shall be applied to the payment of the debts of the deceased, with the charges of his funeral and of settling his estate. Sixth. The residue, if any, of the personal estate shall be Distribution distributed as follows: One-third thereof to the widow of the of residue of. deceased, and the remaining two-thirds to his children, or the issue of any deceased child or children, if any there be, by right of representation, except that if there be but one child, or the issue of such child living, then to the widow one-half of such residue and to such child, or the issue thereof, the other half, and if there be no widow nor child of the intestate living at his death, his estate shall be distributed to all his lineal descendants, and if all such descendants are in the same degree of kindred to the intestate, they shall share the estate equally, otherwise they shall take by right of representation. In case the deceased shall leave a widow and no children, or the issue of any deceased child him surviving, then such residue, if it shall not exceed the sum of three thousand dollars, shall go to such widow, and if it exceed the sum of three thousand dollars such excess shall be distributed, one-half to such widow and the other half to the father and mother of the deceased, if living, in equal shares; if either parent be deceased, such share shall go to the survivor, and if both parents be deceased, such share shall be distributed equally to the brothers and sisters and the children of any deceased brother or sister by right of representation. And if there shall be neither father nor mother, nor brother nor sister, nor children of such brother or sister surviving, then such residue shall go to the widow. In any other case the residue, if any, of the personal estate shall be distributed in the same proportion and to the same persons, and for the same purposes, as prescribed for the descent and disposition of the real estate. Seventh. In case any femme covert shall die possessed of Femme covert any personal estate, her sole property, or any right or interest therein, not lawfully disposed of by her last will and testament, the same shall, after the debts of the deceased, funeral charges and expenses of administration are paid, be distributed as follows: One-third to the husband, and the remaining two- Distribution thirds to her children, or the issue of any deceased child or children if any there be, by right of representation, except that if there be but one child, or the issue of a deceased child her surviving, then such residue shall be divided between of estate. such husband and such child, or the issue of such deceased This act is ordered to take immediate effect. Section amended. Evidence of intent to violate. Penalty. [No. 117.] AN ACT to amend section nineteen of act number one hundred ninety-three of the public acts of eighteen hundred ninetyfive, entitled "An act to prohibit and prevent adulteration, fraud and deception in the manufacture and sale of articles of food and drink." The People of the State of Michigan enact: SECTION 1. That section nineteen of act number one hundred ninety-three of the public acts of eighteen hundred ninetyfive be amended so as to read as follows: SEC. 19. Whoever shall do any of the acts or things prohibited, or wilfully neglect or refuse to do any of the acts or things enjoined by this act, or in any way violate any of its provisions, shall be deemed guilty of a misdemeanor, and where no specific penalty is prescribed by this act shall be punished by a fine of not less than twenty-five nor more than five hundred dollars, or by imprisonment in the county jail for a period of not more than ninety days, or by both such fine and imprisonment, in the discretion of the court. This act is ordered to take immediate effect. [No. 118.] AN ACT to amend section thirty-four of act one hundred thirty-six of the session laws of eighteen hundred sixty-nine, entitled "An act relative to the organization and powers of fire and marine insurance companies transacting business within this State," being section, four thousand three hundred one of Howell's Annotated Statutes and section seven thousand two hundred fifty-seven of the Compiled Laws of eighteen hundred ninety-seven. amended. The People of the State of Michigan enact: SECTION 1. That section thirty-four of act one hundred Section thirty-six of the session laws of eighteen hundred sixty-nine, entitled "An act relative to the organization and powers of fire and marine insurance companies transacting business within this State," being section four thousand three hundred one of Howell's Annotated Statutes and section seven thousand two hundred fifty-seven of the Compiled Laws of eighteen hundred ninety-seven, be and the same is hereby amended so as to read as follows: be filed with of marine SEC. 34. Any fire insurance company, association or part- Statement to nership incorporated by or organized under the laws of any Commissioner other State, or any foreign government doing business within of Insurance. this State, shall, as a condition precedent to the renewal of an annual certificate by the Commissioner of Insurance, make and file in the office of the State Treasurer, annually, in the month of January of each year, on oath or affirmation, a statement of the number of fire policies issued by its agents, and procured by or written for sub-agents, solicitors or brokers, upon property owned by residents of, or situate in the State of Michigan; also, a like statement of the marine insurance Statement business transacted in the State of Michigan, and the gross insurance, etc. amount of premiums received or secured thereon during the year then terminated; and shall pay into the hands of the State Treasurer a specific tax of three per cent on the gross Specific tax to be paid. amount of all premiums received in money or securities during the said year, and in ascertaining the gross amount of all premiums received or secured, the return premiums on canceled policies shall be deducted, and shall not be included in the term "gross amount of premiums;" and such deductions shall not include any moneys paid by any company for reinsurance; which said specific tax may be recovered How recovered. from any company neglecting or refusing to pay the same, in any court, at the suit of this State, and shall be and hereby is appropriated to the same uses and purposes as the specific tax on such corporations are or hereafter may be; and it shall be the duty of the State Treasurer to give his receipt for all Treasurer to moneys paid into the State Treasury under the provisions for money. of this act: Provided, however, That when, by the statutes or Proviso. give receipt When taxed upon gross receipts. rulings of the insurance department of any state, a tax is laid This act is ordered to take immediate effect. Appropriation for current expenses. For purchase of [No. 119.] AN ACT making Appropriations for Current Expenses and Building and Special Purposes for the Michigan School for the Deaf for the six months ending June thirty, eighteen hundred ninety-nine, and the fiscal years ending June thirty, nineteen hundred, and June thirty, nineteen hundred and one, and to Provide a Tax to meet the same. The People of the State of Michigan enact: SECTION 1. That there be and hereby is appropriated for the current expenses of the Michigan School for the Deaf for the six months ending June thirty, eighteen hundred ninetynine, the sum of thirty-seven thousand six hundred twentyfive dollars; for the fiscal year ending June thirty, nineteen hundred, the sum of seventy-five thousand two hundred fifty dollars, and for the fiscal year ending June thirty, nineteen hundred and one, the sum of seventy-eight thousand seven hundred fifty dollars. SEC. 2. The further sum of forty thousand dollars is hereby improvements, appropriated for the fiscal year ending June thirty, nineteen live stock, etc. hundred, by amounts and purposes as follows: Thirty-seven thousand five hundred dollars for erecting and equipping a school building; two hundred dollars for rent of land; five hundred dollars for painting and caleimining; two hundred fifty dollars for roofs and gutters; four hundred dollars for fences, walks and grounds; two hundred fifty dollars for the library; nine hundred dollars to purchase live stock to take the place of those killed by advice of the State Live Stock Sanitary Commission. For school building, etc. SEC. 3. The further sum of thirty-nine thousand one hundred dollars is hereby appropriated for the fiscal year ending June thirty, nineteen hundred and one, by amounts and purposes as follows: Thirty-seven thousand five hundred dollars for erecting and equipping a school building; two hundred dollars for rent of land; five hundred dollars for painting and calcimining; two hundred fifty dollars for roofs and gutters; four hundred dollars for fences, walks and grounds; two hundred fifty dollars for the library. exterior of SEC. 4. The further sum of thirty-three hundred dollars is Painting hereby appropriated for the fiscal year ending June thirty, buildings. nineteen hundred, to paint the entire exterior of all the buildings of the school. SEC. 5. The several sums appropriated by the provisions Sums,how paid. of this act shall be paid out of the general fund in the State Treasury to the treasurer of the Michigan School for the Deaf, at such times and in such amounts as the general accounting laws of the State prescribe, and the disbursing officer shall render his accounts to the Auditor General thereunder. incorporated SEC. 6. The Auditor General shall add to and incorporate To be in the State tax for the year eighteen hundred ninety-nine the in State tax. sum of one hundred thirty-seven thousand three hundred sixty-two dollars and fifty cents; for the year nineteen hundred the sum of one hundred seventeen thousand eight hundred fifty dollars, and for the year nineteen hundred and one the sum of eighteen thousand eight hundred twelve dollars and fifty cents. This act is ordered to take immediate effect. [No. 120.] AN ACT making Appropriations for the Current Expenses and for Building Purposes of the Michigan Soldiers' Home, and for the Home for Widows, Wives and Mothers of Soldiers, Sailors and Marines who Served in the Mexican and late Civil Wars, for the six months ending June thirty, eighteen hundred ninety-nine, and the fiscal years ending June thirty, nineteen hundred, and June thirty, nineteen hundred and one, and to Provide a Tax to meet the same. The People of the State of Michigan enact: for current SECTION 1. That there be and hereby is appropriated for Appropriation the current expenses of the Michigan Soldiers' Home for the expenses. six months ending June thirty, eighteen hundred ninety-nine, the sum of fifty-five thousand dollars; for the fiscal year ending June thirty, nineteen hundred, the sum of one hundred ten thousand dollars, and for the fiscal year ending June thirty, nineteen hundred and one, the sum of one hundred ten thousand dollars: Provided, That of the one hundred ten thou- Proviso. sand dollars appropriated in this section for the current expenses for the year ending June thirty, nineteen hundred, such a sum as is necessary, not exceeding three thousand dollars, |