townships, wards or cities has been equally and uniformly assessed at true cash value. If, on such examination, they shall deem such assessments to be relatively unequal, they Equalization. shall equalize the same by adding to or deducting from the valuation of the taxable property in any township, ward or city, or townships, wards or cities, such an amount as in their judgment will produce a sum which represents the true cash value thereof, and the amount added to or deducted from the valuations in any township, ward or city, shall be entered upon the records. They shall also cause to be entered upon their records the aggregate valuation of the taxable real and personal property of each township, ward or city in their county as determined by them. The board shall also make such alterations in the description of any lands upon such rolls as may be necessary to render such descriptions conformable to the requirements of this act. After such rolls shall have been equalized, each shall be certified to by the chairman and clerk of the board and be delivered to the supervisor of the proper township, ward or city, who shall file and keep the same in his office.

Any supervisor of any township or city who considers his Appeals. township or city aggrieved by the action of the board of supervisors of which he is a member, in equalizing the valuations of the several townships, wards or cities of the county, may appeal from such determination to the board of state tax commissioners in the manner herein provided. When- Petition. ever any such supervisor desires to appeal from such determination by the board of supervisors, he shall within five days after such determination is made or within five days after adjournment of the board of supervisors, file with the clerk of the said board of supervisors a written or printed petition which shall set forth in detail his reasons for taking such appeal. The said petition shall be signed and sworn to what to by the supervisor taking the appeal; shall show that the show, etc. equalization as made by the said board of supervisors was ob jected to by certain members thereof; that a certain township, ward or city, as the case may be, has been discrimi nated against in such equalization, and shall pray that said board of state tax commissioners proceed at its earliest convenience to review the action from which appeal is taken. It Duty of shall be the duty of the clerk of the board of supervisors to forthwith serve such petition personally or by registered mail upon the board of state tax commissioners. The said board Board to of state tax commissioners shall upon receipt of such peti- petition. tion, forthwith examine same, and if in its judgment there is a showing to the effect that the equalization complained of is unfair, unjust, inequitable or discriminatory may proceed at once to make an investigation of the matters set forth in said petition. The said board of state tax commissioners shall Authority have the same authority to consider and pass upon the action and determination of the said board of supervisors in equalizing said valuations as it has to consider complaints relative. to the assessment and taxation of property. The said board

clerk.

examine

of board.

Report.

of state tax commissioners shall have the right to order the said board of supervisors to reconvene and to cause the assessment rolls of said county to be brought before it, and it may summon the several supervisors of said county before it to give evidence in relation to said equalization, and may take such further action and may make such further investigation in the premises as it may deem necessary. If the said board of state tax commissioners shall decide that the determination and equalization made by the board of supervisors is correct, no further action shall be taken. If the said board of state tax commissioners, after due consideration, decides that the valuations of said county have been improperly equalized, it shall proceed to make such deductions from, or additions to the valuations of the respective townships, wards or cities as may be deemed proper, and in so doing the said board shall have the same powers as the board of supervisors had in the first instance. It shall be the duty of the said board of state tax commissioners forthwith, after completing its revision of the equalization of the valuation of the several assessment districts, to report its action to the board of supervisors by filing its report with the clerk of the board of supervisors. The action of the said board of state tax commissioners in the premises shall be final and binding upon the said board of Clerk to call supervisors. Upon receipt of such report from the board of state tax commissioners, it shall be the duty of the clerk of the board of supervisors to forthwith call a meeting of the board of supervisors, which shall not be less than three days nor more than five days after the said report of the board of state tax commissioners is filed. Notice of such meeting shall be given to each supervisor by service of a copy of the call either personally or by registered mail as the said clerk shall determine. As soon as the said board of supervisors has reconvened, it shall immediately proceed to apportion the state and county taxes to the several assessing districts in accordance with the equalization so made: Provided, That if the board of supervisors is in session at the time the report of the board of state tax commissioners is filed, it shall be the duty of the said clerk to deliver the said report to the said board of supervisors, which shall equalize the county in the manner indicated in said report.

meeting.

Notice.

Proviso.

Approved April 23, 1925.

[No. 86.]

AN ACT to amend section one of act number two hundred sixty-three of the public acts of nineteen hundred fifteen, entitled "An act to provide for an angler's license for nonresidents of the state to take or catch or attempt to take or catch fish with hook and line in the lakes and streams within the jurisdiction of the state of Michigan; to provide that licensees may take from the state one day's legal catch; to provide for the issuance of licenses and collection of fees therefor; to authorize and regulate the disbursement of license fees collected; to provide a penalty for the violation of this act, and to repeal act number three hundred twenty-nine of the public acts of nineteen hundred thirteen."

The People of the State of Michigan enact:

SECTION 1. Section one of act number two hundred sixty- Section three of the public acts of nineteen hundred fifteen, entitled amended. "An act to provide for an angler's license for non-residents of the state to take or catch or attempt to take or catch fish with hook and line in the lakes and streams within the jurisdiction of the state of Michigan; to provide that licensees may take from the state one day's legal catch; to provide for the issuance of licenses and collection of fees therefor; to authorize and regulate the disbursement of license fees collected; to provide a penalty for the violation of this act, and to repeal act number three hundred twenty-nine of the public acts of nineteen hundred thirteen," is hereby amended to read as follows:

SEC. 1. No person over eighteen years of age who is a non- License. resident of the state of Michigan shall take or catch or attempt to take or catch in any of the lakes and streams within the jurisdiction of the state of Michigan, any fish without first procuring a license therefor, as provided in this act: Provided, Proviso. That no such license shall be required of non-residents for the taking or catching, with hook and line, of perch or cisco, from the waters of the great lakes within the jurisdiction of this state. This proviso, however, is not to be construed as relieving any such non-resident from the operation of the law as applying to the inland lakes and streams of this state. Approved April 23, 1925.

Where unlawful to carry rifle, etc.

Permit, who may issue.

Form of.

Who entitled to.

Penalty.

Proviso.

[No. 87.]

AN ACT to regulate the carrying of hunting arms within the state during the open and closed seasons on game birds and animals.

The People of the State of Michigan enact:

SECTION 1. It shall be unlawful for any person to carry a rifle into any area frequented by deer during the closed season thereon, or to carry a shotgun into any area frequented by large or small game when there is no open season on such game under the existing laws, except as hereinafter provided.

The conservation department or any conservation officer or any person deputized by the conservation department, shall be authorized to issue, free of cost, to any legal resident of the United States over the age of sixteen a permit to carry firearms into the hunting territory of the state, but the violation of the laws protecting wild animals or birds during the closed season thereon, when such person is the holder of such permit shall subject the offender to the confiscation of firearms in possession and to a fine of not less than one hundred fifty dollars nor more than two hundred fifty dollars, and in default of same, to confinement in the county jail for not less than thirty days nor more than ninety days.

SEC. 3. The department of conservation is authorized and directed to prepare a form of permit mentioned in section two, good for one year from date thereon, wherein the application shall state the purpose or purposes for which the permit is asked, said permit having printed thereon the penalty or penalties to which the holder becomes subject in case of the violation of any laws protecting game animals and birds during the closed season. A list of such permits shall be furnished the department of conservation or to any local conservation officer requesting the same.

SEC. 4. All persons entering a hunting area, if they desire to do so, five days before the opening of the season and during said season, shall be entitled to a permit, provided such person has a proper hunting license.

SEC. 5. Any person carrying hunting arms in areas fre quented by game animals or game birds during the open season thereon without a permit shall have such firearms confiscated and be subject to a fine of not less than twenty-five dollars nor more than fifty dollars or in default of payment thereof, shall be confined in the county jail not less than ten nor more than twenty days: Provided, This section shall not apply to an owner or occupant of any lands on which he is regularly domiciled while protecting such lands or property thereon.

Approved April 23, 1925.

[No. 88.]

AN ACT to amend sections two and five of act number one hundred eight of the public acts of nineteen hundred thirteen, entitled, as amended, "An act to license and regulate the hunting, pursuing and killing of wild animals and wild birds found in this state, except deer and beaver," being section seven thousand five hundred twenty-seven of the compiled laws of nineteen hundred fifteen, as last amended by act number two hundred thirty-five of the public acts of nineteen hundred twenty-three, and section seven thousand five hundred thirty of the compiled laws of nineteen hundred fifteen, as amended by act number two hundred sixtyseven of the public acts of nineteen hundred seventeen.

The People of the State of Michigan enact:

SECTION 1. Sections two and five of act number one hun- Sections amended. dred eight of the public acts of nineteen hundred thirteen, entitled, as amended, "An act to license and regulate the hunting, pursuing and killing of wild animals and wild birds found in this state, except deer and beaver," being section seven thousand five hundred twenty-seven of the compiled laws of nineteen hundred fifteen, as last amended by act number two hundred thirty-five of the public acts of nineteen hundred twenty-three, and section seven thousand five hundred thirty of the compiled laws of nineteen hundred fifteen, as amended by act number two hundred sixty-seven of the public acts of nineteen hundred seventeen, are hereby amended to read as follows:

what to

Pro- Proviso,

SEC. 2. Any citizen of the United States, or any alien hav- Affidavit, ing a permit to possess firearms, seventeen years of age or state. over, may procure a license by filing his affidavit with the county clerk or any of his deputies, or the director of conservation or any other person appointed by him to sell licenses within the state, stating his name, age, height, weight, post office address, color of his hair and eyes, and paying to the person to whom such application is made, if he be an alien or non-resident of the state of Michigan, ten dollars: rided, That for the purpose of this act any citizen of the non-resident. United States who has not been a bona fide resident of the state for six months previous to making application for a license is considered a non-resident of the state; if he be a resident citizen of the state of Michigan and is regularly domiciled therein, the sum of one dollar and twenty-five cents; such application in case of non-residents may be made by mail if the party so desires, to any person authorized to issue licenses who shall forward the license so issued to the party so applying to any address the applicant shall direct. The applicant for the license under this act shall make oath that he is familiar with the game laws and will obey the same under