and returned and such other matter as the board may require, to the end that it may have complete statistical information as to the practical operation of this act;

cash value
of property, etc.

Fourth, It shall be the duty of said Board of Tax Com- To determine missioners each year to ascertain and determine the actual cash value of the taxable property of each county in this State and to be present at each meeting of the State Board of Equalization and to present to said board the result of such inquiry and determination for the purpose of assisting said board in the performance of the duties imposed upon it by

law.

inspection.

assessors to

appear before

SEC. 152. After the various assessment rolls required to be Assessment rolls made under this act shall have been passed upon by the several subject to boards of review, and prior to the meeting of the board of supervisors in October of each year, the said several assessment rolls in the State shall be subject to inspection by said Board of State Tax Commissioners, or by any member thereof; and in case it shall appear, or be made to appear, by May order written complaint of any taxpayer residing in the assessment district, to said board that property subject to taxation has board. been omitted from said roll, or individual assessments have not been made in compliance with law, the said board may issue an order, directing the assessor whose assessment or failure to assess is complained against, to appear with his assessment roll at a time and place to be stated in said order, said time to be not less than seven days from the date of the issuance of said order, and the place to be at the office Place of meeting. of the board of supervisors at the county seat, or at such other place in said county in which said roll was made, as said board shall deem most convenient for the hearing herein provided. A notice of the time and place that said assessor is Notice of meeting ordered to appear with said roll, together with the statements of the person or persons whose property or whose assessments are to be considered, shall be published in a newspaper published at the county seat of said county, if there be one, if not, in some paper printed in said county, if there be any, at least five days before the time at which said assessor is required to appear; and where practicable personal notice by mail Personal notice. shall be given to such persons prior to said hearing. A copy of Copy of order, said order shall also be served upon the supervisor or assess- served. ing officer in whose possession said roll shall be, at least three days before he is required to appear with said roll. The said board, or any member thereof, shall appear at the Board to hear time and place mentioned in said order, and the supervisor or as to proper assessing officer upon whom said notice shall have been served assessment, etc. shall appear also with said assessment roll. The said board or any member thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected or liable to be affected by review of said assessments thus provided for may appear and be heard at said hearing. In case said board, or the member thereof who shall

and purpose, how published.

upon whom

and determine

Action of board how certified.

act in said review, shall determine that the assessments so reviewed are not assessed according to law, he or they shall, in a column provided for that purpose, place opposite said property the true and lawful assessment of the same. As to the property not upon the assessment roll, the said board, or member thereof acting in said review, shall place the same upon said assessment roll by proper description and shall place thereafter, in the proper column, the true cash value of the same. In case of review under the provisions of this section, the said board or member thereof acting in said review shall certify under his hand officially and spread upon said roll a certificate of the day and date on which said assessment roll was reviewed by him, and the changes by him made therein. For appearing with said roll as required herein the supervisor or assessing officer shall receive the same per diem as is received by him, while in attendance at the meetings of the board of supervisors, to be presented to and paid by the proper officers of the municipality of which he is the assessing officer in the manner as his other compensation Action of board, is paid. The action of said board or member done as provided in this act shall be final.

Per diem of assessing officer.

final.

Clerical help, employment of.

Proviso as to salary.

Proviso as to number, etc.

Property not assessed when listed.

SEC. 153. In addition to the secretary and chief clerk said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act: Provided, That the compensation paid for such clerical assistance shall not in any case exceed one thousand dollars for each person employed, per annum: Provided further, That not more than ten clerks may be employed by such board. The compensation of said clerks and all other necessary expenses incurred in carrying out the provisions of this act shall be allowed by the Board of State Auditors, upon proper vouchers approved by the chairman and secretary of the board and paid by the State Treasurer out of the general fund.

SEC. 154. If it shall be made to appear to said board at any time that any property liable to taxation has not been assessed for any previous year as herein provided, the said board shall report the same to the proper assessing officer and the same shall be listed for taxation upon the next assessment roll that shall be made, and shall be valued as all other property. Board to certify The said board shall further certify to the board of super

description of such property.

Supervisors to order taxes spread against property.

visors of the several counties at the October session thereof, next after said property shall be then listed for taxation, the description of said property and the several years that the same has been liable for and escaped taxation, and said board of supervisors shall ascertain the rate of taxation, for said several years and shall order the taxes for said years to be spread against said property upon the valuation for the then current year, and the same shall be so spread in a column provided for that purpose, and it shall constitute a charge against the person and property, and be collected as other

date of effect.

taxes: Provided further, That this provision shall not be Proviso as to deemed to relate back prior to the going into effect of this section: And provided further, That in case of change in Further proviso ownership of the property omitted, said taxes shall not be ownership. spread against said property prior to the last change of owner

ship.

Approved June 16, 1905.

as to change of

[No. 282.]

AN ACT to provide for the assessment of the property of railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies and fast freight line companies, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act.

The People of the State of Michigan enact:

assessors,

SECTION 1. The Board of State Tax Commissioners, created State board of under the laws of this State, shall ex officio constitute a State who to constitute. Board of Assessors, one of whom shall be elected chairman of said board. The secretary of the Board of State Tax Com- Secretary. missioners shall be ex officio secretary of the State Board of Assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, Clerical help, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act.

employment of.

SEC. 2. Provided, That the compensation paid for such Compensation clerical assistance shall not in any case exceed one thousand

of clerks.

other assistance.

expenses,

- dollars for each person employed, per annum: Provided fur- Proviso as to ther, That said board may employ such other assistance as may be necessary, with the consent of the Governor and the Board of State Auditors. The compensation of the said sec- Salaries and retary and clerks, and all other necessary expenses incurred how paid. in carrying out the provisions of this act, shall be allowed by the Board of State Auditors upon proper vouchers approved by the chairman and secretary of the board, and paid by the State Treasurer out of the general fund.

access to public

SEC. 3. Said board shall have access to all books, papers, Board to have documents, statements and accounts, on file or of record in records, etc. any of the departments of State, subject to the rules and regu lations of the respective departments relative to the care of

May subpoena witnesses, and compel attendance.

Compensation of witnesses.

public records. It shall have like access to all books, papers, documents, statements and accounts, on file or of record in counties, townships and municipalities. It shall have the right to subpoena witnesses, upon a subpoena signed by the chairman of said board and attested by the secretary thereof, delivered to such witnesses, which subpoenas may be served by any person authorized to serve subpoenas from courts of record in this State, and the attendance of witnesses may be compelled by attachment, to be issued by any circuit court in this State, upon proper showing that such witness has been properly subpoenaed, and has refused to obey such subpoena. The person appearing in response to such subpoena shall receive like compensation as is allowed by the statutes of this State to witnesses in the circuit court, to be allowed by the Board of State Auditors upon the presentation of a copy of such subpoena, with the number of days' service and mileage endorsed thereon and approved by a member of said Board of Assessors, or the secretary thereof. The person serving such subpoena shall receive the same compensation now allowed to Examination of sheriff's or other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of the board, or by the secretary thereof. It shall have the right to inspect and examine refusal to permit the books, papers or accounts of any corporation, firm or individual owning property to be assessed by said board, and if such corporation, firm or individual refuse to permit said inspection and examination, or neglect or fail to appear before said board in response to its subpoena, said corporation, firm or individual shall, for each such refusal, neglect or failure, forfeit the sum of five hundred dollars to the State, the sum so forfeited to be recovered in a proper action brought in the name of the people of the State of Michigan, in any court of competent jurisdiction.

Fecs for service of subpoena.

witnesses, books,

accounts, etc.

Penalty for

inspection of books, etc., failure to appear.

Annual assessment of

property by

board.

SEC. 4. It shall be the duty of said board to make an anrailroad and like nual assessment upon an assessment roll to be prepared by said board, of the property having a situs in this State as hereinafter defined, of railroad companies, union station and depot companies, express companies, and sleeping car companies, doing business within this State, car loaning companies, and refrigerator and fast freight line companies, and. all other corporations owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this State.

Term "property,"

SEC. 5. The term property as used in this act shall be what to include, deemed to include all property, real or personal, belonging to the corporation subject to taxation under this act, includ ing the right of way, roadbed, stations, cars, rolling stock, tracks, wagons, horses, office furniture, telegraph or telephone poles, wires, conduits, switchboards, and all other property

Definition not

used in carrying on the business of said corporations and owned by them respectively, and all other real and personal property and all franchises, said franchises not to be directly assessed, but to be taken into consideration in determining the value of the other property: Provided, however, That this Proviso. definition shall not include, apply to or subject to taxation to include such real estate as is owned and can be conveyed by such cor- certain property porations under the laws of this State which is not actually occupied in the exercise of their franchises or in use in the proper operation of their roads or their corporate business; but such real estate so excepted shall be liable to taxation in the same manner and for the same purposes and to the same extent and subject to the same conditions and limitations as to the collection and return of taxes thereon, as is other real estate in the several townships or municipalities in which the same may be situate. The term company, corporation or as- Word "company" sociation, wherever used in this act, shall apply to and be construed as referring respectively to any railroad company, union station and depot company, express company, sleeping car company, car loaning company or refrigerator or fast freight line company, and to any person, firm or other corporation engaged in carrying on any business, the property of which is subject to taxation under this act. The term Term "property "property having a situs in this State" shall include all the this state," property, real and personal, of the corporations enumerated what to include, in this act, owned, used and occupied by them within the limits of this State, and also such proportion of the rolling stock, cars and other property of such corporations as is used partly within and partly without this State, as herein provided to be determined.

how construed.

having a situs in

file annual statement under oath.

SEC. 6. The several corporations enumerated in this act, Corporations to doing business in this State, shall annually, between the first day of July and the thirty-first day of August in each year, under oath of their president, secretary, treasurer, superintendent or chief officer of such company, make and file with the State Board of Assessors, in such form as said board may provide, upon blanks to be furnished by said board, a statement containing the following facts:

RAILROAD UNION STATION AND DEPOT COMPANIES.

to contain.

The blanks furnished to railroad and union station and Statement what depot companies, shall provide for the following information: First, The name of the company;

Second, The nature of the company, and under the laws of

what state or country organized;

Third, The location of its principal office;

Fourth, The name and post office address of the president, secretary, auditor, treasurer and superintendent or general

manager;

Fifth, The name and postoffice address of the chief officer or managing agent of the company in Michigan;

Sixth, The number of shares of capital stock;