Duty of sheriff. Drawing of talesmen. judge, when. or a sufficient number of qualified jurors shall fail to appear, said court may, in its discretion, order a sufficient number of petit jurors to be forthwith drawn from said jury box, and summoned to attend such court. SEC. 17. The sheriff, on receiving a list of jurors drawn pursuant to the preceding section, shall proceed as soon as possible to summon such jurors forthwith to attend such court and make returns to said court of the jurors in the same manner as in the case of a venire facias. SEC. 18. When there shall not be jurors enough present to form a panel in any case, said court may direct talesmen to be drawn and summoned, as in the last two preceding Impeachment of sections, but all talesmen shall be drawn from said jury list, and any judge who shall select or allow any sheriff or clerk or other person to select any talesman or other juror, except as provided by law, shall be deemed guilty of corrupt conduct in office, and be subject to impeachment therefor: Provided, That the recorder's court of the city of Detroit may direct the officer in attendance on said court to summon a sufficient number of persons having the qualifications of jurors to complete the panel from among the bystanders or the neighboring citizens, and such officers shall immediately summon the number so ordered, and return their names to said court. Proviso. Failure to return list. Unlawful to use influence to be returned. Penalty. Special juries. Board shall make list of grand jurors. SEC. 19. In case the commissioners fail to meet and return said list at the time prescribed by this act, or in case any list of jurors shall become exhausted or be declared illegal before the year for which they were drawn has expired, it shall be competent for said circuit court or either of said municipal courts to direct said board of jury commissioners to meet and make a new list of jurors for such court, to serve for the balance of the year. SEC. 20. Any person who shall request said commissioners, or any of them, to be selected and returned as a juror or who shall request that any other person be so selected and returned, and any commissioner shall cause any person to be selected and returned, who shall have made any request, or in whose behalf any such request shall have been made, or shall make known to any other person any name selected and returned on any jury list, before the same may have been drawn from the jury box, shall be deemed guilty of a misdemeanor, and on conviction thereof shall be punished by imprisonment in the county jail not more than one month, or by a fine not exceeding one hundred dollars, or by both such fine and imprisonment. SEC. 21. Special juries shall, upon demand of either of the litigants, be struck from thirty-six names selected by the commissioners for that purpose, and such service shall not debar them from serving as jurors at the next term of court. SEC. 22. Said board of jury commissioners shall, when ordered by the circuit court for the county of Wayne, make a list of suitable persons having the qualifications of petit jurors to serve as grand jurors. Such list shall contain one hundred and fifty names, and shall be made up from the county at large, without reference to any division into wards or townships; and when a grand jury shall be ordered to be drawn, the jury commissioners shall give the same notice and take the same proceedings as is provided in the case of drawing petit jurors for drawing the names of twenty-three persons from said list of grand jurors to serve as grand jurors, and the same shall be summoned and served in like manner and with like pay as petit jurors. If any of the persons whose names shall be drawn as grand jurors shall not appear or shall be exempted or excused, the court may order a sufficient number to be drawn and summoned to complete the panel. SEC. 23. Jurors shall be paid mileage at the rate of ten compensation cents per mile for their traveling expenses from their resi- of jurors, dence to the place of holding court and for returning thereto, and for each day of actual attendance at sessions of the court tificates. issuing. at the rate of two dollars and fifty cents per day: Provided, Proviso. That jurors residing more than five miles from the place of holding the court may be paid for not more than two days if their personal attendance is not required on such days: And provided further, That the court may excuse any juror Further proviso. or jurors from attendance without pay for any portion of the term. Jurors excused for more than two days without pay may, by order of the court, receive mileage for traveling in going to their residences and returning to the court. It shall Excuses. be the duty of the court to excuse jurors from attendance on days when it is not expected that trials will be had of jury causes. Any clerk or deputy clerk of the court who shall legal cerwillfully issue any certificate of attendance of a juror, and ou which said juror shall receive pay, excepting as provided by this act, shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by imprisonment in the Penalty for county jail not more than six months, or by fine not exceeding five hundred dollars, or by both such fine and imprisonment. SEC. 24. The following persons shall be exempt from serv- Who to be ing as jurors, to wit: All officers of this State, or the United serving. States, all county officers and their deputies, all employés in any postoffice or custom house of the United States, or in the custom department of the United States; all city officers of the city of Detroit, and their deputies, all constables and justices of the peace, all officers and members of any organized police department, attorneys and counselors at law, practicing physicians, officers and professors of the University, officers and professors in colleges, settled ministers of the gospel, preceptors and teachers of incorporated academies, superintendents and teachers of public schools, all presidents, managers, superintendents, engineers and heads of departments and conductors of any railroad authorized by the laws of this State, and actually constructed and used, all constant ferrymen, all chiefs and assistant engineers, and the members of exempt from Juror may be excused, when. Board to select lists as soon as possible. Proviso. Repealing clause. any fire department organized according to law; all persons more than seventy years of age, and all active and contributing members of any military company organized and mustered under the laws of this State. SEC. 25. The court in its discretion may excuse any juror from serving at such court whenever it shall appear: First, That he is a practicing physician or surgeon, and has patients requiring his attention; or Second, That he executes any other civil office than those specified in the preceding section, the duties of which are at the time inconsistent with his attendance as a juror; or Third, That he is a teacher of any school actually employed and serving as such; or Fourth, That he is more than sixty years of age; or Fifth, When for any other reason the interests of the public or of the individual juror will be materially injured by such attendance, or his own health or that of any member of his family requires his absence from said court. SEC. 26. The board of jury commissioners, as provided for by this act, shall, as soon as may be after their appointment and organization, proceed to select the names of persons to serve as jurors as herein provided, which said lists shall be filed with the clerk of the court for which they shall be selected, and by him deposited in the manner prescribed by section seven, and thereupon the ballots containing the names of jurors, which may have been previously selected and returned, shall be destroyed: Provided, That nothing in this act shall affect the validity of a panel of jurors which may have been drawn for any term of court before the returning of the list provided for by this act. SEC. 27. Act number ninety-five of the public acts of eighteen hundred and eighty-seven, as amended by act number forty-two of the public acts of eighteen hundred and ninety-one, and all other acts and parts of acts contravening the provisions of this act are hereby repealed. Approved June 1, 1893. Tax ou prop under certain conditions. [ No. 205. ] AN ACT to provide for the taxation of certain transfers of property by gift, grant, inheritance, devise or bequest. SECTION 1. The People of the State of Michigan enact, erty transferred That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of five hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations, on real or personal property, in the following cases: 1. When the transfer is by will or by the intestate laws of this State from any person dying seized or possessed of the property while a resident of this State. 2. When the transfer is by will or intestate law, of property within the State, and the decedent was a non-resident of the State at the time of his death. 3. When the transfer is of property made by a resident or by a non-resident, when such non-resident's property is within this State, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person or corporation becomes beneficially entitled, in possession or expectancy, to any property or the income thereof by any such transfer, whether made before or after the passage of this act. Such tax shall be at the rate of five per cent upon the clear market value of such property, except as otherwise prescribed in the next section. EXCEPTIONS AND LIMITATIONS. exempt. SEC. 2. When the property or any beneficial interest when property therein passes by any such transfer to or for the use of any father, mother, husband, wife, child, brother, sister, wife or widow of a son or the husband of a daughter, or any child or children adopted as such in conformity with the laws of this State, of the decedent, grantor, donor or vendor, or to any person to whom any such decedent, grantor, donor or vendor for not less than ten years prior to such transfer stood in the mutually acknowledged relation of a parent, or to any lineal descendant of such decedent, grantor, donor or vendor born in lawful wedlock, such transfer of property shall not be taxable under this act, unless it is personal property of the value of five thousand dollars or more, in which case it shall be taxable under this act at the rate of one per centum upon the clear market value of such property. LIEN OF TAX AND PAYMENT THEREOF. per paid. SEC. 3. Every such tax shall be and remain a lien upon Tax a lien ou the property transferred until paid, and the person to whom property until the property is so transferred, and the administrators, executors and trustees of every estate so transferred, shall be Executors liable. sonally liable for such tax until its payment. The tax shall To whom paid. be paid to the treasurer of the county in which the probate court has jurisdiction as herein provided; and said treasurer shall give, and every executor, administrator, trustee or person shall take duplicate receipts from him of such payment, one Receip.s, to of which he shall immediately send to the State Treasurer, whose duty it shall be to charge the treasurer so receiving Duty of Treas the tax with the amount thereof and to seal said receipt with the seal of his office and countersign the same and return it whom sent. urer Receipt necessary for final accounting. of transfer. to the executor, administrator, trustee or person whereupon it shall be a proper voucher in the settlement of his accounts; but no executor, administrator or trustee shall be entitled to a final accounting of an estate in settlement of which a tax is due under the provisions of this act, unless he shall pro. duce a receipt so sealed and countersigned by the county treasurer, or a copy thereof certified by him, or unless a bond shall have been filed as prescribed by section seven of Tax due at time this act. All taxes imposed by this act shall be due and payable at the time of the transfer: Provided, however, That taxes upon the transfer of any estate, property or interest therein limited, conditioned, dependent or determinable upon the happening of any contingency or future event by reason of which the fair market value thereof can not be ascertained at the time of the transfer as herein provided, shall accrue and become due and payable when the persons or corporations beneficially entitled thereto shall come into actual possession or enjoyment thereof. Proviso. Discount on tax, Interest charged, when. Property may be DISCOUNT, INTEREST AND PENALTY. SEC. 4. If such a tax is paid within six months from the accruing thereof, a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from the accruing thereof, interest shall be charged and collected thereon at the rate of eight per centum per annum from the time tax accrued; unless by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, such tax can not be determined and paid as herein provided, in which case interest at the rate of six per centum per annum shall be charged upon such tax from the accrual thereof until the cause of such delay is removed, after which eight per centum shall be charged. In all cases when a bond shall be given under the provisions of section seven of this act, interest shall be charged at the rate of six per cent from the accrual of the tax until the date of the payment thereof. COLLECTION OF TAX BY EXECUTORS, ADMINISTRATORS AND SEC. 5. Every executor, administrator or trustee shall have sold to pay tax. full power to sell so much of the property of the decedent as will enable him to pay such tax in the same manner as he might be entitled by law to do for the payment of the debts of the testator or intestate. Any such administrator, executor or trustee having in charge or in trust any legacy or property for distribution subject to such tax, shall deduct the tax therefrom; and within thirty days therefrom shall pay over the same to the county treasurer as herein provided. If such legacy or property be not in money, he shall collect the tax thereon upon the appraised value thereof from the |