its being in transit at the season of the year when assessments are made, and thereby not within the knowledge of the supervisors in time to be included in the rolls. That, therefore, the Tax Commission be requested to either make such amendments in the general bill, or to prepare and report a special bill, whichever in their judgment will be best as to reach this particular class of property, to the end that it may no longer escape taxation; In compliance with which the Tax Commission now has a bill under consideration. 23d. SEC. 11. Amend first subdivision, line 4, by inserting after the word "shop," the word "office;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 24th. SEC. 11. Amend the first subdivision so as to read as follows: First, All goods and chattels situate in some township other than where the the owner resides shall be assessed in the town where situate, and not elsewhere if the owner hires or occupies a store, mill, place for sale of property, shop, office, mines, farm, or warehouse therein, for manufacture or use in connection with said property. Which was approved by the Tax Commission: Whereupon the same was adopted by the committee of the whole. 25th. SEC. 79. Amend by inserting in line 6, after the word "county," the words "or town," and by inserting in line 7, after the word "county," the words or town." 66 Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 26th. SEC. 18. Amend by inserting in line 8, after the word "motion," the following: "or on sufficient cause being shown by any person." Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 27th. SEC. 19. Amend first sentence of same so as to read as follows: SEC. 19. Said board of review shall also meet at the office of the supervisor on the Monday next succeeding the fourth Monday in May, at nine o'clock in the forenoon, and continue in session during that day and the two days following to complete the review of such assessment roll; Concerning which the Tax Commission reported as follows: The bill as it stands requiref the board to be in session two entire days; this, in a majority of the towns, is sufficient. In some a longer time is required. The bill, therefore, provides that when the necessity exists the board may continue in session at its second meeting not exceeding five days in all. The amendment makes the time arbitrarily three days, whether they are necessary or not, and makes no provision for the board to continue for a longer time when necessary. We are clearly of the opinion that the amendment ought not to be made; Whereupon the committee of the whole receded from its said amendment. 28th. SEC. 11. Amend as follows: Insert at the end of the 4th clause, in Sec. 11, "Provided, that the assessing officer shall ascertain, if he can, the owner and the destination of all said logs in rollways or streams in his township, and if the destination be within this State, then the supervisor shall inform such supervisor through the county clerk in the county of destination such property liable to assessment, and such supervisor shall assess the same to such owner;" Which was disapproved by the Tax Commission; Whereupon the committee of the whole receded from its said amendment. 29th. SEC. 3. Amend third subdivision by striking out of lines 9 and 10 the words "incorporated under the laws;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 30th. SEC. 3. Amend fourth subdivision by adding to the end thereof the following: "Providing that tombs built within any burying grounds and kept for rent in whole or in part shall be assessed as personal property;" Pending which, The same was amended so as to read as follows: Je "Provided, That tombs or vaults built within any burying grounds and kept for rent, in whole or in part, shall be assessed as personal property;' Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 31st. SEC. 13. Amend the third subdivision of same so as to read as follows: "Third, All bona fide indebtedness owing by such person, giving an itemized statement in detail, and to whom owing, provided he desires to have the same deducted from his credits;" Pending which, The same was amended so as to read as follows: "Third, All bona fide indebtedness owing by such person, giving an itemized statement in detail, and to whom owing, and the residence of such creditors, and the amount due each, provided he desires to have the same deducted from his credits;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 32d. SEC. 3. Amend by adding to the end thereof a new subdivision to stand as subdivision 8, and read as follows: Personal property, or so much thereof as shall be equal to the actual bona fide indebtedness of the person owning the same; Provided, That every person claiming such exemption shall subscribe to the following oath: I do solemnly swear (or affirm) that I have indebtedness to the amount of my personal property (or, if the indebtedness is less than his personal property, then state such amount) and that no part of such indebtedness is conditional or fictitious; Concerning which the Tax Commission reported as follows: . Its effect would be to withdraw a very large proportion of personal property. It would open the way for the concealment of all classes of personal property and be the means of countless frauds; Whereupon the committee of the whole receded from its said amendment. 33d. SEC. 68. Amend by striking out of lines 10 and 11 the following: "Provided, That such deed shall not be executed until the purchaser shall pay all delinquent taxes on such lands returned to the office of the auditor general;" Concerning which the Tax Commission reported as follows: In lieu thereof we recommend that the section be amended by adding thereto the following words, "after the first day of January, 1882;" Whereupon the committee of the whole receded from its said amendment and adopted the recommendation of the Tax Commission relating thereto. 34th. SEC. 18. Amend by striking out the first two lines and inserting in lieu thereof the following: The township board shall appoint two suitable persons, who shall be tax payers and electors in said township, to act with the supervisor as a board of review. Said township board shall make such ap pointment on or before the second Wednesday after the annual township] ing. The two electors so appointed, together with the supervisor, shall constitute a board of review for such township. A majority of said board shall constitute a quorum for the transaction of business, but a less number may adjourn; Concerning which the tax commission reported as follows: Is approved in principle. We would suggest the following in lieu of it, viz: After the annual township meeting, and on or before the first Monday of May in each year, the township board shali appoint two suitable tax paying electors of the township to serve as members of the board of review for that year, who shall take the constitutional oath of office. The supervisor and two electors so appointed shall constitute the board of review for such township. The township board may fill any vacancy which shall occur in the membership of said board of review. A majority of said board of review shall constitute a quorum for the transaction of business, but a less number may adjourn. The following amendments should then be made to make the bill correspond with above changes, viz.: In section 20, line 2, strike out the words "the township clerk or," and insert in lieu thereof the word "any." Whereupon the committee of the whole receded from its said amendment, and adopted the recommendation of the Tax Commission. 35th. SEC. 15. Amend line 1 by striking out the word "fourth," and inserting in lieu thereof the word "third;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 36th. SEC. 18. Amend line 4 by striking out the word "fourth," and inserting in lieu thereof the word "third;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 37th. SEC. 19. Amend line 2 by striking out the word "fourth," and inserting in lieu thereof the word "third;" Concerning which the Tax Commission recommend as follows: The amendment however, should be made by striking out of the first and second lines the following words, viz.: "Monday next succeeding the;" Whereupon the recommendation of the Tax Commission was adopted by the committee of the whole. 38th. SEC. 14. Amend line 2 by inserting after the words "as required by this act" the following: "and when such statement shall be made, if the supervisor shall be satisfied of the incorrectness of any statement so made;" Concerning which the Tax Commission recommend as follows: Is approved in principle, but we recommend the following as preferable: Amend Section 15, by inserting in the 13th line, after the word “in," the words "determining the property to be assessed and in;" Whereupon the amendment and recommendation was recommitted to the Tax Commission to harmonize with other provisions. 39th. SEC. 4. Amend line 4 by inserting after the word "exempt" the following: "except where otherwise provided by law;" Concerning which the Tax Commission recommend as follows: The amendment should follow the word "taxation" in the same line. This is rendered necessary by the peculiar legislation relative to mining companies; Whereupon the recommendation of the Tax Commission was adopted by the committee of the whole. 40th. SEC. 12. Amend line 15 by inserting after the word "located," the following: "a statement of all real estate held by the bank and its value;" Which was approved by the Tax Commission; Whereupon the same was adopted by the committee of the whole. 41st. SEC. 35. Amend by inserting in line 4 after the word "exempt," the following: "except such property as is named in the 5th, 6th, and 7th subdivisions of section 3; Concerning which the Tax Commission say as follows: It does not seem to us to be necessary, but we have no serious objections to it. Whereupon the committee of the whole receded from its said amendment; But not having taken into consideration all the amendments pending to the bill, the committee ask leave to sit again. Report accepted. JAS. H. CAMPBELL, Chairman. The question being on granting the committee of the whole leave to sit again, Leave was granted. QUESTION OF PRIVILEGE. Mr. Ball rose to a question of privilege, stating that he had serious objections to an item found in the Detroit Post and Tribune of to-day, reading as follows: "While Commissioner Hatch was speaking this afternoon Mr. Ball, of Livingston, who was in the chair, fell asleep. When Mr. Hatch had concluded, Mr. Parsons of Kalamazoo, rose and addressed the chair, but failed to attract his attention. After shouting three or four times the chair was finally aroused and was greeted with applause. The discussion is growing tedious and many members are growing weary." To the first period, that "Mr. Ball fell asleep" I have this to say, that it is devoid of truth. The last part of the paragraph is very largely overdrawn. On motion of Mr. Campbell, The House took a recess until 2 o'clock P. M. AFTERNOON SESSION. 2 o'clock P. M. The House met and was called to order by the Speaker. By unanimous consent, the following report was made: The committee on ways and means would respectfully make the following supplemental report of the mileage due officers: J. W. Kincaid, Assistant Janitor, in place of C. A. Lee, erroneously placed on the first report. J. W. Kincaid. H. H. Clark, Messenger... 2 miles. 200 miles. WM. BALL, Chairman. And recommend that the supplemental report be adopted. Mr. A. S. Partridge offered the following resolution: Resolved, That the Tax Commission be requested to incorporate in the tax bill provision requiring sworn statements by taxpayers of their taxable property, with suitable exceptions in case of refusal, neglect, or inability to comply therewith; Mr. Earle moved that the resolution be laid on the table. Mr. Copley demanded the yeas and nays. The demand was seconded, and the motion to lay the resolution on the table did not prevail, by yeas and nays as follows: The question being on the adoption of the resolution, Mr. Gorman demanded the yeas and nays. The demand was seconded, and pending the taking of the vote, Mr. Campbell moved to amend the resolution so that the supervisor shall require a statement from the taxpayer whenever he deems it best, but that whenever he does require a statement it shall be made under oath ; Which motion to amend was withdrawn. The resolution was then adopted by yeas and nays, as follows: |