[No. 44.] AN ACT to create a State Board of Equalization; to prescribe its powers and duties; to provide that said board shall be furnished with certain information by the several boards of supervisors and by the Board of State Tax Commissioners; to provide for meeting the expense authorized by this act, and to repeal all acts or parts of acts contravening the provisions of this act. The People of the State of Michigan enact: membership. SECTION 1. There is hereby created a State Board of State board of Equalization to consist of the Secretary of State, Auditor equalization, General, Commissioner of the State Land Office, State Treas- etc. urer and the chairman of the Board of State Tax Commissioners. Said board shall exercise such powers and perform such duties as are herein prescribed. when and SEC. 2. Said State Board of Equalization shall meet at Meetings, the office of the Board of State Auditors at the State capitol where held. on the third Monday in August, nineteen hundred eleven, and every consecutive third and fifth year thereafter for the purpose of equalizing the assessments on all taxable property in this State, except such property as shall be assessed under laws enacted pursuant to sections four and five of article ten of the State constitution. Organization. SEC. 3. Said board shall organize by choosing one of its number to act as chairman. It shall be the duty of the deputy Auditor General or one of the clerks in the office of the Auditor General to act as secretary, who shall keep a record of all the proceedings of said board, which record, when certified by the chairman and secretary, shall, within five days after adjournment of said board, be filed in the office of the Auditor General. The several members constituting said Oath. board, as herein provided, shall each take and subscribe the constitutional oath of office, which oaths shall be filed and preserved with the proceedings of said board. Any three Quorum. members of said board shall constitute a quorum for the transaction of business. SEC. 4. After the said board shall have been organized, it Hearing, etc. shall proceed to examine the tabular statements and data to be furnished by the boards of supervisors and Board of State Tax Commissioners, and to hear the representatives of the several counties as hereinafter provided. Said board shall what to determine whether the relative valuation between the sev- determine. eral counties is equal and uniform, taking into consideration the location, soil, mineral wealth, improvements, productions and manufactories; and also whether the value of personal property in the several counties has been uniformly estimated and determined according to the best information which can be derived from the State or from any other source. To equalize assessments. Valuations, where filed. Supervisors to equalize rolls. Clerk to prepare statement. Proviso. Tax commissioners, duty of. If, after examination of the data and evidence furnished, such assessments shall be determined to be relatively unequal, it shall be the duty of said board to equalize the same by adding to or deducting from the aggregate valuation of taxable real and personal property in such county or counties, such a percentage as will produce relatively equal and uniform valuations between the several counties of the State. The percentage added to or deducted from the valuations in each county shall be entered upon the records. The valuations of the several counties as equalized shall be certified by the chairman and secretary of the board and filed in the office of the Auditor General, and shall be the basis for apportionment of all State taxes until another equalization shall be made. It shall be the duty of the Auditor General, after the determination of the State Board of Equalization shall be filed in his office, to forthwith send a certified transcript thereof to the treasurer of each county, who shall cause the same to be published in one or more newspapers in the county. SEC. 5. A meeting of the board of supervisors of each county shall be held on the fourth Monday in June, nineteen hundred eleven, and on the fourth Monday in June every consecutive third and fifth year thereafter. Said boards of supervisors shall when convened proceed to equalize the assessment rolls in the manner provided by law; and each of said supervisors shall add up the columns of his assessment roll, enumerating the number of acres of land and the value of the real and personal property assessed, so as to show the aggregate of each. It shall be the duty of the clerk of each board of supervisors to prepare a tabular statement from the aggregates of the several rolls of the number of acres of land and the value of the real and personal property in each township and ward as assessed, and also the aggregate valuation of the real and personal property appearing on each roll as equalized. Said clerk shall make a certified copy of said tabular statement, signed by the chairman and clerk of said board of supervisors, and shall transmit the same to the Auditor General on or before the second Monday in July following, who shall lay the same before the State Board of Equalization immediately following its organization: Provided, That such statement and copy thereof shall not em brace any property assessed under laws enacted pursuant to sections four and five of article ten of the State constitution. SEC. 6. It shall be the duty of the Board of State Tax Commissioners to submit to the State Board of Equalization a statement showing the actual cash value of taxable real and personal property in each county in the State as ascertained and determined by its most recent examination of property values. Said board shall furnish such other information relative to property conditions and values as the State Board of Equalization may require, and shall assist in every possible way to bring about fair, equal and uniform valuations between the several counties in the State. represented. SEC. 7. Any county may be represented before said board County, how of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the State Board of Equalization upon written request of each county desiring to be heard by its duly appointed representative. All oral statements made to said board by any such representative shall be taken verbatim in shorthand by a stenographer to be appointed by said board for that purpose. The stenographic report of the hearing before said. board shall be filed in the office of the Auditor General. board. SEC. 8. The members of said State Board of Equalization Expenses of shall each receive his actual expenses incurred while engaged in the discharge of his official duties, which when audited and allowed by the Board of State Auditors shall be paid by the State Treasurer out of the general fund on warrant of the Auditor General. Said board shall fix the compensation of Secretary, its secretary, stenographer and clerical assistants, which sation of. compensation when approved by the chairman and secretary thereof shall be audited and paid in the manner herein provided for payment of the expenses of the members of said board. etc., compen SEC. 9. There is hereby appropriated from the general fund Tax clause. of the State a sufficient sum to meet the expenditures herein authorized and to pay for publication of such a number of bound copies of the proceedings of said board as shall be deemed necessary for use of the State. It shall be the duty of the Auditor General to estimate as near as may be the aggregate expense that may be incurred under the provisions of this act and to incorporate in the State tax a sufficient amount to reimburse the general fund for the money drawn from it for the purposes herein provided. SEC. 10. All acts or parts of acts contravening the provisions of this act are hereby repealed. This act is ordered to take immediate effect. [No. 45.] AN ACT relative to wills executed without this State. The People of the State of Michigan enact: cuted without SECTION 1. A last will and testament executed without Wills, exethis State in the mode prescribed by the law, either of the this State. place where executed or of the testator's domicile, shall be Proviso." deemed to be legally executed, and shall be of the same force Lodge, etc., lent use of. [No. 46.] AN ACT relative to the fraudulent use of names, titles or common designations of fraternities and unions, and providing a penalty therefor. The People of the State of Michigan enact: SECTION 1. Whoever, wilfully, by color or aid of any false titles, fraudu- token or writing or other false pretense or false statement, verbal or written, or without authority of the grand or su preme governing lodge, council, union or other governing body hereinafter mentioned, obtains the signature of any person to any written application or obtains any money or property for any alleged or pretended degree or for any alleged or pretended membership in any fraternity, association, society, order, organization or union having a grand or su preme governing lodge, council, union or other governing body in this State or in any subordinate lodge or body thereof, shall be punished by imprisonment for not more than one year or by a fine of not more than five hundred dollars, or by both such fine and imprisonment. Penalty. Fraudulence through newspaper, etc. SEC. 2. Whoever in a newspaper or other publication, or in any written or printed letter, notice, matter or device, without authority of the grand or supreme governing lodge, council, union or other governing body hereinafter mentioned, fraudulently uses or aids in any way in the use of the name, title or common designation of any fraternity, association, society, order, organization or union which has a grand or supreme governing lodge, council, union or other governing body, having priority in such use in this State, or any name, title or designation so nearly resembling the same as to be calculated or likely to deceive; and whoever without such authority fraudulently publishes, sells, circulates or tributes any written or printed letter, notice, matter or device in any way soliciting members for such fraternity, association, society, order, organization or union, or for any alleged or pretended fraternity, association, society, order, organization or union, using any such name, title, designation, or near resemblance thereto; and whoever therein or thereby in any way without such authority fraudulently offers to sell, confer, communicate or give information where, of whom or by what means any degree or work in whole or in Approved April 6, 1911. [No. 47.] AN ACT making an appropriation for the Public Domain Commission for the care of the State's property in the forest reserves. The People of the State of Michigan enact: SECTION 1. There is hereby appropriated out of the gen- Forest eral fund in the State treasury, five thousand dollars to be reserves. devoted by the Public Domain Commission to the care of the State's property in the State's reserves during the fiscal year ending June thirtieth, nineteen hundred eleven. The sum herein appropriated shall be immediately available upon the passage of this act: Provided, That the State Treasurer shall Proviso. reimburse the general fund for the sum appropriated from the income from the forest reserves as the same may become available: Provided further, That any such sum of the amount Further proherein appropriated as shall not be used by the Public Do- viso, amount main Commission shall be paid into the State treasury to be accredited to the general fund. This act is ordered to take immediate effect. unused. [No. 48.] AN ACT to provide a tax to meet the amounts disbursed by the State for the several asylums, the State Psychopathic Hospital and the Michigan Home for Feeble-Minded and Epileptic, for the support of patients under the several laws relating thereto. The People of the State of Michigan enact: SECTION 1. The Auditor General shall add to and incor- Tax levy for porate in the State tax for the year nineteen hundred eleven, 1911, asylums. the sum of nine hundred seventy-six thousand nine hundred |