Officers, etc., election.

Examination.

Proviso.

Certificate, where filed.

By-laws.

Statutes governing.

Charter amendments.

der the provisions of this act to declare in the charter, which is hereby required to be filed, the location of its principal office, the mode and manner in which the corporate powers given under and by virtue of this act are to be exercised; the number and titles of officers, the number of trustees or directors and the mode and manner of their election, the method of filling vacancies, the period for commencement and termination of the company's fiscal year. The officers and trustees shall be citizens of this State, and the officers may be elected either by the members or by the directors or trustees as may be designated in the articles of incorporation, but the directors or trustees shall be elected by the members at the annual meeting. The charter shall fix the time of holding the annual meeting, the method of giving notice to the members of such annual meeting, the manner of calling special meetings of the members and the giving of notice thereof, and may prescribe the liabilities of the members to be assessed towards defraying the losses and expenses of the company and the mode and manner of collecting such assessments.

SEC. 6. The charter thus to be filed by the corporation shall be examined by the Attorney General, and if found to be in accordance with the requirements of this act he shall certify the same to the Commissioner of Insurance, and said commissioner may appoint three disinterested persons who shall be residents of this State, who shall certify under oath that said corporation has received and is in actual possession of the premiums or engagements of insurance, as the case may be, to the full extent required in this act: Provided, however, That the Commissioner of Insurance may make such examination personally or by his deputy. Copies of such certificate shall be filed in the office of the Commissioner of Insurance, whose duty it shall then be to furnish such corporation with a certified copy of the charter and certificate aforesaid, which shall be its authority to commence business and issue policies, and the same may be used as evidence for or against such corporation.

SEC. 7. The corporators or the trustees or directors, as the case may be, of any company organized under this act, shall have power to make such by-laws, not inconsistent with the constitution or laws of this State, as may be deemed necessary for the government of its officers and members and the conduct of its affairs.

SEC. 8. Any company formed under this act shall conform in all respects and be governed by chapter one hundred thirtytwo of Howell's Annotated Statutes, except where the same is inconsistent herewith.

SEC. 9. Any company incorporated under this act shall have the power to amend its articles of association or charter at any regular annual meeting held according to the provisions of said charter or articles of association, and upon giving notice of an intention so to do and of the time and the place of the meeting for that purpose; such notice shall

be published for five successive weeks in some newspaper published weekly in the county in which the business office of said company is located, or such notice of intention may be given by printed circulars, postal cards or letters, to be addressed to all members, officers, trustees and directors of such company, and deposited in the postoffice with postage fully paid thereon at least three weeks previous to such meeting. Any company organized under this act may amend its charter or articles of association at a special meeting called for that purpose, in accordance with the provisions of its charter, and by giving the notice of such intention to amend in the manner authorized by this section. All amendments Amendments, hereafter made shall be submitted to the Attorney General filing, etc. and his certificate of compliance with the law obtained; and said amendments shall be filed in the office of the Commissioner of Insurance and also with the clerk of the county in which the home office of the company is located.

SEC. 10. Any company incorporated under this act shall Assessment. have the right to provide in its articles of incorporation for the collection annually of an assessment of not exceeding one dollar per thousand on the amount insured for the purpose of accumulating a surplus, in addition to such assessments as are necessary for the payment of current losses and expenses until such time as the accumulated surplus of the company shall equal fifty thousand dollars.

SEC. 11. No company incorporated under the provisions of Policies this act shall issue any policy until the form thereof has been filed in the office of the Commissioner of Insurance and has been approved by him. Every such policy shall have printed thereon the articles of incorporation or charter and by-laws of the company issuing it.

Approved March 17, 1911.

[No. 17.]

AN ACT to amend sections one hundred forty-six, one hundred forty-eight, one hundred fifty-two and one hundred fifty-three of act number two hundred eighty-one of the public acts of nineteen hundred five, as amended by act number eight of the public acts of nineteen hundred nine, entitled, "An act to amend sections one hundred forty-five and one hundred forty-six of act number one hundred seventy-four of the public acts of nineteen hundred one, approved May twenty-seventh, nineteen hundred one, and to amend sections one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four of act number one hundred fifty-four of the public

Sections amended.

acts of Michigan for the year eighteen hundred ninety-nine, approved June twenty-third, eighteen hundred ninety-nine, entitled 'An act to amend sections twenty-one and twentytwo 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 lands 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 any of the provisions of this act," approved June first, eighteen hundred ninety-three, as amended by acts numbers twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the public acts of eighteen hundred ninety-five, and acts numbers two hundred six, two hundred fourteen, two hundred twentyfour, two hundred twenty-five, two hundred twenty-nine, two hundred forty and two hundred sixty-one of the public acts of eighteen hundred ninety-seven, and to add ten new sections thereto, to stand as sections one hundred fortyfive, one hundred forty-six, one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-one, one hundred fifty-two, one hunhundred fifty-three and one hundred fifty-four, providing for the creation of a Board of State Tax Commissioners, charged with the duty of enforcing this act and exercising supervisory control over officers administering the general tax laws of this State and reporting to the legislature thereon, and empowered in certain cases to review assessment rolls and correct the same or add thereto and to provide for the assessment and taxation of property omitted from assessment rolls.'

The People of the State of Michigan enact:

SECTION 1. Sections one hundred forty-six, one hundred forty-eight, one hundred fifty-two and one hundred fifty-three of act number two hundred eighty-one of the public acts of nineteen hundred five, as amended by act number eight of the public acts of nineteen hundred nine, entitled "An act to amend sections one hundred forty-five and one hundred fortysix of act number one hundred seventy-four of the public acts of nineteen hundred one, and sections one hundred fortyseven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four of act number one hundred fiftyfour of the public acts of Michigan for the year eighteen hundred ninety-nine, approved June twenty-third, eighteen

hundred ninety-nine, entitled 'An act to amend sections twenty-one and twenty-two 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 lands 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 any of the provisions of this act," approved June first, eighteen hundred ninety-three, as amended by acts numbers twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the public acts of eighteen hundred ninety-five, and acts numbers two hundred six, two hundred fourteen, two hundred twenty-four, two hundred twenty-five, two hundred twenty-nine, two hundred forty and two hundred sixty-one of the public acts of eighteen hundred ninety-seven, and to add ten new sections thereto. to stand as sections one hundred forty-five, one hundred fortysix, one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-one, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four, providing for the creation of a Board of State Tax Commissioners, charged with the duty of enforcing this act and exercising supervisory control over officers administering the general tax laws of this State and reporting to the legislature thereon, and empowered in certain cases to review assessment rolls and correct the same or add thereto and to provide for the assessment and taxation of property omitted from assessment rolls,'" are hereby amended to read as follows:

SEC. 146. Said board shall elect a secretary at a salary Secretary, not to exceed two thousand dollars per annum, and a chief salary of. clerk at a salary not to exceed one thousand five hundred dollars per annum. The persons so elected shall hold their Duties. offices during the pleasure of said board. The secretary shall keep a record of all the proceedings of said board, and shall perform such other duties as may be assigned to him by the board. The secretary and chief clerk shall devote all their time to the duties of their offices.

where held.

SEC. 148. All regular sessions of said board shall be held Sessions, at the office of said board at the capitol, to be furnished by the Board of State Auditors. Special meetings of said board for the purpose of ordering reviews of assessment rolls may be held at any place most convenient. The said board and Books, etc., the members thereof shall have access to all books, papers, access to. documents, statements and accounts on file or of record in any of the departments of State, subject to the rules and regulations of the respective departments relative to the care

board to have

witnesses.

witnesses.

of the public records. It shall have like access to all books, papers, documents, statements and accounts on file or of May subpoena record in counties, townships and municipalities. Said board shall have the right to subpoena witnesses upon a subpoena signed by the president of the said board, and attested by the secretary thereof directed to such witnesses, and which subpoena may be served by any person authorized to serve subpoenas from courts of record in this State, and the attendance of witnesses may be compelled by attachment to be issued by any circuit court in the State upon proper showing that such witness has been properly subpoenaed and has refused to obey such subpoena. The person serving such subpoena shall receive the same compensation now allowed to sheriffs May examine and other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of said board or by the secretary thereof. Said board shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable to assessment for taxes, general or specific, under the laws of this State, and any officer or stockholder of any such corporation, any member of any such firm, or any person or persons who shall refuse to permit said inspection, or neglect or fail to appear before said board in response to its subpoena, or testify as provided for in this Misdemeanor. section, shall be deemed guilty of a misdemeanor, and shall be punished by a fine not exceeding one thousand dollars or by imprisonment in the State prison for a period not exceeding two years, or by both such fine and imprisonment in the discretion of the court.

Assessment rolls, inspection of.

When

assessor to

board.

SEC. 152. After the various assessment rolls required to be made under this act or under the provisions of any municipal charter shall have been passed upon by the several boards of review, and prior to the making and delivery of the tax rolls to the proper officer for collection of taxes, the said several assessment rolls shall be subject to inspection by said Board of State Tax Commissioners or by any member thereof; and in case it shall appear after investigation by said board, appear before or be made to appear to said board by written complaint of any taxpayer, that property subject to taxation has been omitted from said roll, or individual assessments have not been made in compliance with law, the said board may issue an order, directing the assessor whose assessment or failure to assess is complained against, to appear with his assessment roll and the sworn statements of the person or persons whose property or whose assessments are to be considered at a time and place to be stated in said order, said time to be not less than seven days from the date of the issuance of said order, and the place to be at the office of the board of supervisors at the county seat, or at such other place in said county in which said roll was made as said board shall deem most con

Notice.

venient for the hearing herein provided. A copy of said order shall be published in a newspaper published at the