thereof by any such transfer, whether made before or after the passage of this act; When power ment deemed of appoint transfer and taxable. sion or Fourth, Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever Certain omisany person or corporation possessing such a power of appoint- failure. ment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure. SEC. 2. When the property or any beneficial interest therein so passed or transferred exceeds the exemption hereinafter specified and shall not exceed in value fifty thousand dollars, the tax hereby imposed shall be: Tax when ceeds certain amount transfer ex exempted. child's First, Where the person or persons entitled to any beneficial interest in such property shall be the grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of the son, or the husband of the daughter, or to or for the use of any child or children adopted as such in conformity with the laws of this State or any other state or country, of the decedent grantor, donor or vendor, or for the use of any persons to whom such decedent grantor, donor or vendor stood in the mutually acknowledged relation of a parent: Provided, however, That Proviso, such relationship began at or before the child's seventeenth relationship. birthday and continued until the death of such decedent grantor, donor or vendor, or to or for the use of any lineal descendent of such decedent grantor, donor or vendor, such transfer of property shall not be taxable under this act, unless it is personal property of the clear market value of two thousand dollars or over, and when the transfer is to a wife such transfer of property shall not be taxable unless it is personal property of the clear market value of five thousand dollars or over, in which case the entire transfer shall be taxed under this act at the rate of one per cent of the clear Rate of 1%. market value thereof. The exemptions of sections one and Exemptions, two of this act shall apply and be granted to each beneficiary's interest therein, and not to the entire estate of a decedent. how applied. tions, etc., not to be made. When deduc- No deductions or exemptions from such tax shall be made for any allowance granted by the order of any court for the maintenance and support of the widow or family of a decedent pending the administration of the estate, when there is income from such estate accruing after death, which is available to pay such allowance, or for a longer period than one year, or for a greater amount than is actually used and expended for the maintenance and support of such widow or family for one year; When tax to be 5%. Tax of 25%. Primary rates. Second, Except as hereinafter provided, in all other cases the tax shall be at the rate of five per cent upon the clear market value of the property transferred; Third, Upon the transfer of property in any manner hereinbefore described, to or for the use of collateral relations or strangers in blood who are aliens not residing in the United States, or to or for the use of any corporation which is not chartered by the authority of the government of the United States or of any state, a tax of twenty-five per cent shall be levied and collected; Fourth, The foregoing rates are for convenience termed the primary rates. When the market value of such property or interest exceeds fifty thousand dollars the rate of tax upon such excess shall be as follows: Subdivision (a) up to five hundred rate; Upon all in excess of fifty thousand and thousand dollars, two times the primary Subdivision (b) Upon all in excess of five hundred thousand, three times the primary rate. Fifth, The provisions of subdivisions (a) and (b) of paragraph four of this section, shall not apply to the rate as fixed by paragraph three of this section. Approved May 3, 1919. [No. 149.] AN ACT to accept the requirements and benefits of an act of the sixty-fourth congress of the United States, approved February twenty-three, nineteen hundred seventeen, known as the Smith-Hughes act, or public act number three hundred forty-seven, relating to appropriations to be made by the federal government to the several states for the support and control of instruction in agriculture, the trades, industries, and home economics, and for the preparation of teachers of vocational subjects; to designate a State board of control for vocational education; to provide for the proper custody and administration of funds received by the State from such appropriations; and to provide for appropriations by the State and by local school authorities to meet the conditions of said act of Congress. The People of the State of Michigan enact: federal act SECTION 1. The provisions of an act of congress enacted Provisions of by the sixty-fourth congress in the second session thereof accepted. known as public act number three hundred forty-seven, entitled "An act to provide for the promotion of vocational education; to provide for co-operation with the states in the promotion of such education in agriculture and the trades and industries; to provide for co-operation with the states in the preparation of teachers of vocational subjects, and to appropriate money and regulate its expenditure," are hereby accepted by the State of Michigan as follows: (a) Appropriations for the salaries of teachers, super- Items. visors and directors of agricultural subjects; (b) Appropriations for the salaries of teachers of trade, home economics, and industrial subjects; accepted. (c) Appropriations for the preparation of teachers of agricultural, trade, industrial and home economies subjects. SEC. 2. The benefits of all funds appropriated by the Benefits, etc., federal government under the provisions of said act are hereby accepted as provided in said act, and provision is herein made. under which the State of Michigan will meet such appropriations and provisions. created. SEC. 3. The Superintendent of Public Instruction, the Board president of the State Board of Education, the president of the University of Michigan, and the president of the Michigan Agricultural College are hereby constituted as the State Board of Control for Vocational Education as provided in the aforesaid act. The State Superintendent of Public Executive Instruction shall be the executive officer of the State Board of Control, and he shall, with the approval of said board, provide for the administration of the provisions of this act. Said officer. board is charged with the duty and responsibility of co-operating with the Federal Board for Vocational Education in the administration of such act, and is given all power necessary to such co-operation. The State Board of Control for Vocational Education is hereby authorized to incur such expenditures for office administration, traveling and other tive expense. incidental expenses as it may deem necessary to the proper administration of the funds allotted to the State of Michigan under the provisions of said act. Administra State Treasurer, custodian. Annual report. Buildings and equipment. Expense of instruction. Apportionment of funds. Proviso, maximum. SEC. 4. The State Treasurer is hereby appointed as custod ian of all funds for vocational education as provided in said act and in this act, and is charged with the duty and responsibility of receiving and providing for the proper custody, and for the proper disbursements of such moneys on requisition of the said Board of Control for Vocational Education. The State Treasurer as custodian of such funds for vocational education shall make an annual report to the Governor and the legislature concerning the receipts and disbursements of such moneys received by him under the provisions of said act and of this act. SEC. 5. The board of education or board of control of any approved public school, department, part time or evening class giving instruction in agricultural, industrial or home economics subjects, which receive the benefit of federal and State moneys as herein provided, shall provide suitable buildings and equipment in order to give such instruction; and shall also appropriate for the salaries of instructors a sum of money sufficient to cover the expense for instruction during the year. At the end of the fiscal year the State Board of Control for Vocational Education shall apportion to the several boards of education, or boards of control of schools maintaining approved departments for vocational education as herein described, the State and federal funds by way of reimbursements for expenditures for instruction, giving to each school its proportionate share: Provided, That no school shall receive a larger amount than three-fourths of the sum which has been expended for the particular type of education for which it received State and federal funds. The institutions authorized to give training for Vocational teachers shall provide suitable rooms and equipment, and appropriate sufficient funds to pay instructors and supervisors during the year, and at the end of the year such institutions shall be reimbursed from federal and State funds, State to pay. equally. There is hereby authorized to be appropriated and paid from the State treasury to the several schools giving vocational instruction under the provisions of this act, and for their supervision, a sum of money equal to one-half the federal allotment; and there is hereby further authorized to be apportioned and paid from the State treasury to the sev eral institutions engaged in the training of teachers of vocational subjects a sum equal to the allotment of federal moneys as provided in said act." Institutions to provide rooms, etc. Amount ments, SEC. 6. The State Board of Control for Vocational Educa- Rules and tion shall formulate such rules and regulations as may be regulations. necessary for the development and operation of such vocational schools, and for the training of teachers as are provided for in said act, subject to the approval of the Federal Board of Control. All disbursements of State and federal Disbursemoney under the provisions of this act shall be made annually annual. on or before the tenth day of July in each year. The board Annual of education or board of control of any school where vocational instruction is given under the provisions of this act; also boards of control of institutions giving vocational teacher training, as herein provided, shall make an annual report to the State Superintendent of Public Instruction at such time and in such form as he may require. report. of work. due. SEC. 7. The State Board of Control for Vocational Educa- Inspection tion shall provide for the proper inspection of the work in the schools and institutions which operate under the provisions of this act. And upon the approval of the work done and the Certification receipt of satisfactory reports from each school or institu- of amounts tion, the said State Superintendent of Public Instruction shall certify to the Auditor General the amount of such State and federal moneys due to each board of education, or board of control of any school maintaining a vocational school or department, and to the board of control of each institution engaged in the training of teachers of vocational subjects according to the provisions of this act. The Auditor General How paid. shall, upon such certificate of the Superintendent of Public Instruction, draw his warrant upon the State Treasurer for the amount of said moneys due to each school district or institution and payable to the treasurer of such board of education or of the board of control of such institution, and the said amounts shall be forwarded to said treasurers. Auditor SEC. 8. It shall be the duty of the State Board of Control Estimate to for Vocational Education to estimate the amount of money General. which should be appropriated by the State to meet federal allotments during each succeeding biennial period, and when the State Board of Control shall have estimated the amount of money necessary to meet the federal appropriations, they shall report said estimate to the Auditor General, who shall include the said amount of money in the State tax levy for each year as reported to the State legislature. ination of records, etc. SEC. 9. At the close of each fiscal year the State Board of Annual examControl for Vocational Education shall examine the records and reports from all schools giving vocational instruction, and from institutions engaged in the training of vocational teachers; and shall apportion funds from the federal government and from the State treasury in accordance with plans approved by the Federal Board of Control, and in accordance with the provisions of this act, and of the said federal act. SEC. 10. The State Board of Control for Vocational Education shall make an annual report to the Governor and to the legislature in regard to the administration of this act, Annual report to Governor, etc. |