sery stock, that has been shipped into the State, or shipped by some nursery in the State, is infested or infected with dangerous insects and diseases, to examine the same and, if found to be infected by any dangerously contagious disease, or infested with dangerous insects, such stock may be seized without a warrant as a public nuisance. The shippers shall Notice to be notified of the seizure, and orders shall be given him to shippers. either destroy the stock or to give it effectual treatment. If this is not done within five days, complaint shall be made to How stock dissome court having competent jurisdiction and said infected posed of. or infested stock shall be disposed of in such manner as may be directed by said court.

notify owner of

state.

SEC. 12. It shall be the duty of the State Inspector of Inspector to Orchards and Nurseries, whenever it shall come to his knowl- infected orchards. edge that San Jose scale, canker worm, peach yellows, rosette. little peach, black knot, or pear blight, or any other noxious insects or dangerously infectious diseases exist, or are supposed to exist, in any orchard, or upon any trees, shrubs, vines, plants or fruits in this State, to investigate the case and if such dangerous insects or diseases are found, he shall notify the owner, or his agent, in writing. The notice shall consist Notice, what to of a simple statement of the facts as found to exist, with an order to uproot and destroy in such manner as may be indicated, all trees infected with yellows, little peach, or rosette, or to cut off and burn the portions infected with black knot and pear blight, or if attacked by San Jose scale or canker worm, to effectually spray the trees, or to use such remedies as may be prescribed for other dangerous insects and diseases within five days, or such time from the date of the service of the notice as may be designated: Provided also, That no Proviso as to such spraying shall be done while said fruit trees or vines are destruction of in blossom, except in case of canker worm. In the case of fruit. fruit infected with yellows, the notice shall require its immediate destruction. Failure to comply with the requirements When owner subof said notice shall render the owner or agent liable to the ject to penalty. penalties prescribed for the violation of this act.

spraying, and

SEC. 13. In any township, village or city in this State in Duty of township, village and which the insects known as the San Jose scale, and canker city officers in worm, or the diseases known as peach yellows, rosette, little infected districts. peach, black knot and pear blight, or any other destructive insects or dangerously infectious diseases exist, or in which there is good reason to believe they exist, or danger may be apprehended of their introduction, it shall be the duty of the township board, or the village, or city council, as soon as such information becomes known to such board or council, or any member thereof to appoint three competent free- To appoint inholders of said township, village or city, to be known as fruit spectors. and orchard inspectors, who shall hold office during the pleasure of said board or council: Provided, That inspectors Proviso. already appointed and in office under similar and previous acts shall continue in said office under this act until the expiration of the term for which they were appointed.

Inspectors, duty

of.

Clerk to keep record of proceedings.

When inspectors

to examine trees.

Mark placed on infected trees.

appeal from opinion of inspector.

Duty of inspect ors upon appeal.

SEC. 14. It shall be the duty of said inspectors, within ten days after appointment, as aforesaid, to file their acceptance of the same with the clerk of said township, village or city, and said clerk shall be ex officio clerk of said board of fruit and orchard inspectors, and he shall keep a record of the proceedings of said board in a book to be provided for the purpose and shall file and preserve all papers pertaining to the duties and actions of said inspectors, or either of them, which shall be a part of the records of said township, village or city.

SEC. 15. It shall be the duty of the township, village or city inspectors, or any one of them, whenever it comes to their notice that any of the dangerously injurious insects or diseases, mentioned in section thirteen of this act, exist, or are supposed to exist, within the limits of their township, village, or city, to proceed without delay to examine the trees, shrubs, vines, plants or fruits, supposed to be infested or infected, and, if destructive insects or a dangerously infectious disease is found to exist, a distinguishing mark shall be placed upon the trees, shrubs, vines or plants, and a written notice shall be served upon the owner, or his agent. This notice shall be as How owner may provided for in section twelve of this act. In case the owner refuses to accept the opinion of a single inspector, regarding the nature of an insect or disease, or the remedy that shall be employed, he may, within two days, appeal to the other inspectors in the township, village or city, by serving a written. notice of such appeal upon each of them. Upon receipt of such notice of appeal, it shall be the duty of each and every inspector, if he has not already done so, to examine the trees, shrubs, plants or vines, supposed to be infested or infected, and if all or a majority of said inspectors agree that a dangerous insect or disease is present, they shall serve notice When owner may upon the owner or his agent as above. If the decision of the full board of inspectors is still unsatisfactory to the person in charge, he may, within twenty-four hours, make an appeal to the State Inspector of Orchards and Nurseries, who shall at once investigate the matter and order the proper treatment, and his opinion and orders shall be final. If the members of a township, village or city board of fruit and tree inspectors are unable to agree, or are in doubt, regarding the nature of an insect or disease, or the treatment that should be given, they may call upon the State Inspector of Orchards and Nurseries for information and advice. In cases where an owner appeals to the full board of township, village or city inspectors, or to the State Inspector, and the findings of the original inspector are approved, the expense incurred as the result of the appeal shall be paid by the owner, and, in case of his refusal to do so, the amount shall be certified to the township board, or village or city council, which shall allow the same and assess it as a special tax upon the property.

appeal to State

Inspector.

Inspectors may obtain advice from State Inspector.

When owner to

pay expense of appeal.

effective.

SEC. 16. In case the owner, or the person in charge of trees, How orders of shrubs, vines, or plants, infested with a destructive insect, or a inspectors made dangerously contagious disease, refuses or neglects to carry out the orders of the State Inspector, or of the township, village, and city inspectors, within the period stated in the notice served upon him, the State, township, village, or city inspectors, respectively, shall employ such aid as may be neces

sary to carry out their orders and recommendations. In case Expense, levied the owner refuses to reimburse them for the expense incurred, as special tax. it shall be certified to the township board, or village, or city council, who shall allow it, and spread it as a special tax upon the property concerned.

any premises.

SEC. 17. The State Inspector of Orchards and Nurseries State Inspector, and his deputies, assistants and employes, shall have authority ete, may enter to enter upon any premises in the State for the purpose of examining the trees, shrubs, plants and vines, for the presence of destructive insects and diseases, and, if any such insects or diseases are found, may, under the provisions of this act, take such steps as may be necessary to exterminate them. Township, village and city inspectors shall have the same au- Authority of thority within the limits of their respective jurisdiction. No township, etc., damage shall be awarded for the destruction of any tree, No damage, shrub, plant or fruit, or for injury to the same, if done by struction of trees. the inspectors and their assistants in accordance with the provisions of this act: Provided, It is deemed necessary in Proviso. order to suppress dangerous insects and diseases.

inspectors.

awarded for de

local inspectors.

SEC. 18. The township, village and city fruit and tree in Compensation of spectors shall be allowed for services under this act two dollars for each full day and one dollar for each half day, and their per diem and other charges and disbursements hereunder, shall be audited by the township board, or village or How audited. city council.

quired to take

who deemed

SEC. 19. Persons, firms or corporations engaged in growing Who not reor selling plants commonly grown in greenhouses shall not be license. required to take out a license: Provided, They do not grow Proviso. or handle nursery stock, and certificates of inspection are not required under this act for the shipment of greenhouse plants. SEC. 20. Any person or persons, firm, or corporation, who Misdemeanor, may fail to comply with any of the provisions of this act, shall guilty. be deemed guilty of a misdemeanor and shall be punished by Penalty. a fine of not less than ten dollars and not exceeding one hundred dollars, or by imprisonment in the county jail for not less than ten nor more than ninety days or both such fine and imprisonment, in the discretion of the court, and jurisdic tion is hereby conferred in these cases upon any justice of the Courts given jurisdiction. peace, or other competent court, of the township, village, or city, where such trees, shrubs or plants may be, or where such nursery stock or fruit is grown, sold, shipped, disposed of, or delivered, contrary to the provisions of this act. In all Security for cases where a complaint is made under the provisions of any quired.

costs, not re

State Inspectors may obtain supplies, etc.

Bills, how audited.

Proviso.

Acts repealed,

section of this act, by any State, township, village or city inspector, said complainant shall not be required to furnish security for costs.

SEC. 21. The State Inspector of Orchards and Nurseries shall have authority to employ such aid and obtain such apparatus and supplies as may be needed for. the proper performance of his duties, and the bills for the same, and for the per diem and traveling and other necessary expenses of the State Inspector, his deputies and assistants, shall be audited by the State Board of Agriculture, and the Auditor General shall draw his warrant for the payment of the same from the general fund of the State: Provided, That all moneys collected by the State Board of Agriculture, under this act shall be paid into the State Treasury.

SEC. 22. All of sections five thousand six hundred eightyone to five thousand seven hundred six both inclusive of the Compiled Laws of eighteen hundred ninety-seven, act number one hundred forty-four of the public acts of eighteen hundred ninety-nine, act number two hundred six of the public acts of nineteen hundred three and any other acts or parts of acts that contravene the provisions of this act, are hereby repealed. This act is ordered to take immediate effect. Approved May 4, 1905.

Certified public accountant, who

of.

[No. 92.]

AN ACT to establish a board of accountancy, to provide for the granting of certificates to those public accountants who qualify under the provisions of this act and to provide a penalty for violations thereof.

The People of the State of Michigan enact:

SECTION 1. Any person, residing or having a place for the may assume title regular transaction of business in the State of Michigan, being over the age of twenty-one years, of good moral character, who shall have received from the Governor of the State of Michigan a certificate of his qualifications to practice as a public ac countant, as hereinafter provided, shall be styled and known as a certified public accountant, and no other person shall assume such title or use the abbreviation C. P. A., or any other words, letters, or figures to indicate that the person using the same is such certified public accountant.

Board of accountancy, Gov

How members

SEC. 2. Within thirty days after this act takes effect, the ernor to appoint. Governor shall appoint three persons to constitute and serve as a Board of Accountancy. Two members of this board first appointed shall be selected by the Governor from a list of the names of public accountants who have been practicing in the

selected.

State of Michigan for a period of at least three years, one of Term of. whom shall be appointed for a term ending January first, nineteen hundred eight, and one for a term ending January first, nineteen hundred ten, and upon the expiration of each of said terms and of each succeeding term, a member shall be appointed for a term of three years: Provided, That the suc- Proviso. cessors to the first two members who are public accountants shall be selected from the holders of certificates under this act. One member of this board shall be a practicing attorney, in One member good standing in the courts of the State of Michigan, appointed attorney. in the first instance for a term ending January first, nineteen hundred nine, and upon the expiration of said term, and of any succeeding term, a member shall be appointed for a term of three years, such successors to be practicing attorneys in good standing, as hereinbefore mentioned. Any vacancies that may Vacancies, how occur from any cause shall be filled by the Governor for the unexpired term under the same conditions that govern regular appointments.

shall be an

filled.

when held.

how advertised.

by examinations.

SEC. 3. The Board of Accountancy shall at its first meeting, Board shall formulate rules for its own guidance, not inconsistent with the formulate rules. provisions of this act, a copy of which shall be sent to all public accountants in the State. Satisfactory evidence of good moral character shall be required from each applicant for his certificate. Examinations of persons applying for certificates Examinations, under this act shall be held at least twice each year at such time and places as applications may warrant The time and Time and place, place for holding the examination shall be duly advertised at least three consecutive days in a daily newspaper published in Detroit, Grand Rapids, Saginaw, Marquette and Houghton at least thirty days prior to the date for such examinations, and notice of the same shall be mailed to all holders of certifi cates under this act as well as applicants. The examination Subjects covered shall cover the following subjects: Theory of accounts, prac tical accounting, auditing and commercial laws as affecting accountancy. The fees for such examination shall be twenty- Fees. five dollars for each applicant payable to the treasurer of the board at least ten days prior to the holding of the examination. The board may in its discretion, waive the examination of any When board applicant not later than the year nineteen hundred six, who in addition to the qualifications mentioned in section one, shall have been a practicing public accountant in this State for more than one year prior to the passage of this act. Each applicant Fee required. for whom examination is waived, shall pay to the treasurer of the board the sum of twenty-five dollars, when recommended to the Governor for a certificate. The board shall maintain a register of the names and addresses of all persons receiving certificates under this act. The members of the board shall Compensation of receive as compensation for their services ten dollars per day members. for the time actually spent and the necessary expenses incurred in the discharge of their duties as members of said board: Provided, however, That all compensation for services and ex- Proviso. penses shall not exceed the amounts received as fees from ap

may waive examination.