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[ No. 10. ]

AN ACT to extend the provisions of an act entitled "An act to authorize the Auditor General to assess, by estimate, specific taxes upon corporations which neglect or refuse to make the report as required by law upon which specific taxes are computed, and to provide for the collection of the same," approved March twenty-ninth, eighteen hundred and seventy-two.

sons, etc.,

SECTION 1. The People of the State of Michigan enact, That What perthe provisions of an act entitled "An act to authorize the included. Auditor General to assess, by estimate, specific taxes upon corporations which neglect or refuse to make the report as required by law upon which specific taxes are computed, and to provide for the collection of the same," approved March twenty-nine, eighteen hundred and seventy-two, be and they hereby are extended to and include all persons, partnerships, or parties, liable under any general or special law of this State, to pay a specific or special State tax, and if any such persons, In case partnerships, or parties shall have heretofore neglected to make made. the report required by law, and upon which the amount of specific or special tax imposed upon such persons, partnership, or parties by any law of this State is computed, and shall not have made such report within sixty days after the approval of this act, then the proceedings shall be the same as provided in section six of the act, the provisions of which are hereby extended, and with the same effect.

SEC. 2. This act shall take immediate effect.
Approved February 14, 1873.

report is not

[ No. 11. ]

AN ACT regarding over-due specific taxes.

SECTION 1. The People of the State of Michigan enact, That Interest. all specific taxes imposed by any law of this State, and now past due, or hereafter to become due, and that shall remain unpaid after the last day of the month in which, by law, such

Proviso.

Penalty.

specific taxes are made payable, shall be subject to interest, computed at the rate of seven per cent per annum, from the day such specific taxes may have become due to the day of the payment thereof: Provided, That if, in any case, any specific tax with the accrued interest thereon shall not be paid within ten days after demand therefor is made by the Auditor General, then any corporation, copartnership, party or person so failing to pay as demanded, shall be subject to a penalty of two per cent for each month or fraction thereof, to be computed upon the amount due from such corporation, copartnership, party or person at the date of such demand for payment. And for the amount so found due, including the penalty herein imposed, the Auditor General shall issue his warrant, collection of which warrant shall be issued in the same manner and be of like effect and subject to all of the provisions of law applicable to the warrant required to be issued by section two of act number fifty-seven of the laws of eighteen hundred and seventy-two.

Auditor

General to issue his warrant for

tax.

Taxes to which pro

act apply.

SEC. 2. The provisions of this act shall apply to all specific visions of taxes charged against any corporation, copartnership, party or person, subject under any law of this State to the payment of such taxes, whether computed in the manner provided in the laws imposing such specific taxes or estimated under the provisions of act number fifty-seven of the laws of eighteen hundred and seventy-two.

Section

amended,

SEC. 3. This act shall take immediate effect.
Approved February 14, 1873.

[ No. 12. ]

AN ACT to amend section one hundred and ninety of chapter one hundred and seventy-eight of the compiled laws, entitled "Courts held by justices of the peace," approved February thirteen, eighteen hundred and fifty-five.

SECTION 1. The People of the State of Michigan enact, That section one hundred and ninety of chapter one hundred and

L

cuit court

seventy-eight, of the compiled laws, relating to courts held by justices of the peace, be amended so as to read as follows: (5438.) SEC. 190. Appeals may be authorized by the circuit When ctrcourt or by the judge at chambers, after the expiration of five may author days, when the party making the appeal has been prevented a from taking the same by circumstances not under his control. Approved February 19, 1872.

ize appeal

after five

[ No. 13. ]

AN ACT to amend section one [1] of " An act authorizing any persons to construct lines of electric telegraph in the State of Michigan," being section sixteen hundred and eight [1608] in chapter thirty-eight [38] of the compiled laws of eighteen hundred and seventy-one.

SECTION 1. The People of the State of Michigan enact, That Section section one in chapter thirty-eight, being section sixteen hun- amended. dred and eight of the compiled laws of eighteen hundred and seventy-one, entitled "An act authorizing any persons to construct lines of electric telegraph in the State of Michigan," be O amended as to read as follows:

may be con

(1608.) SEC. 1. That any person or persons may be and they where lines are hereby authorized to construct and maintain lines of structed. electric telegraph, together with all necessary fixtures appurtenant thereto, from point to point upon and along any of the public roads, highways, or railroads, and across, along, or under any of the waters, rivers or bridges within the limits of this State, and upon or over any of the public lands of this State, or upon or over the land of any individual-the owner of any land through which said telegraph line may pass, and the railroad corporation on whose right of way the same may be constructed, having first given consent: Provided, That Proviso. the same shall not in any instance be so constructed as to incommode the public in the use of said roads, highways, railroads, or bridges, or endanger or injuriously affect, or interrupt

Further proviso.

Pine trees

not to be cut.

the navigation of said waters or rivers: And provided further, That in clearing a right of way over or upon any of the public lands of this State, for the construction and maintenance of a telegraph line, no white or yellow pine trees suitable for timber shall be cut down or injured, and no timber of any kind upon said lands shall be appropriated by the person or persons constructing or maintaining said telegraph line, except a sufficient number of posts upon which to erect the same, in no case to exceed twenty-five of such posts from any fortyacre tract of State land actually traversed by said telegraph line.

Approved February 20, 1873.

Section

added.

Amendment of articles.

[ No. 14. ]

AN ACT to amend an act entitled "An act to authorize the formation of telegraph companies," approved March twentysix, eighteen hundred and fifty-one, being chapter eighty of the compiled laws of eighteen hundred and seventy-one, by adding thereto a new section to be section number twentytwo of said act.

SECTION 1. The People of the State of Michigan enact, That an act entitled "An act to authorize the formation of telegraph companies," approved March twenty-six, eighteen hundred and fifty-one, being chapter eighty of the compiled laws of eighteen hundred and seventy-one, be amended by adding thereto a new section to be section number twenty-two of said act, which shall read as follows:

SEC. 22. It shall and may be lawful for any telegraph com pany organized as a corporation under the laws of this State, by the vote of two-thirds of its stockholders in value, at any regular or special meeting, to amend its articles of association in any or all the particulars specified in the original articles, and in case of such amendment it shall be the duty of the and Secre- president and secretary of the company to execute, acknowl

Duties of

President

tary.

and recorded.

edge, and cause to be filed and recorded in the office of the Where filed clerk of the county where the principal office of the company is located, and in the office of the Secretary of State an instrument in writing reciting the action of such stockholders, and setting forth the entire articles as amended, a copy of which Certified said instrument, duly certified by said clerk or the Secretary used in eviof State, may be used in evidence in all courts and places for and against said corporation.

SEC. 2. This act shall take immediate effect.

Approved February 20, 1873.

copy may be

dence.

[ No. 15. ]

AN ACT to amend section one of chapter one hundred and fifty-four of the compiled laws of eighteen hundred and seventy-one, relative to wills of real and personal estate.

amended.

SECTION 1. The People of the State of Michigan enact, That Section section one of chapter one hundred and fifty-four of the compiled laws of eighteen hundred and seventy-one be and the same is hereby amended so as to read as follows:

devise lands

(4322.) SEC. 1. Every person of full age and sound mind who may being seized in his own right of any lands or of any right thereto, or entitled to any interest therein descendable to his heirs, may devise and dispose of the same by his last will and testament in writing, and all such estate not disposed of by the Lands not will, shall descend as the estate of an intestate, being chargea- by will. ble in both cases with the payments of all his debts.

Approved February 21, 1873.

disposed of

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