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SEC. 3. All acts and parts of acts in any way contravening Acts repealed. the provisions of this act, including act seventy-two of the Public Acts of eighteen hundred ninety-seven, entitled "An act authorizing the appointment of a deputy Attorney General," being section one hundred forty of the Compiled Laws of nineteen hundred fifteen; and act eighty-seven of the Public Acts of eighteen hundred ninety-one, entitled "An act to provide for the appropriation of money to pay the salary of the Attorney General, clerks and certain expenses in such department, and to provide the manner and condition of payment and to repeal all acts and parts of acts contravening the provisions of this act," being section one hundred forty-three of the Compiled Laws of nineteen hundred fifteen, as amended, are hereby repealed.

This act is ordered to take immediate effect.
Approved May 1, 1917.

[No. 154.]

AN ACT to amend sections two and three of act number one hundred ninety-five of the Public Acts of nineteen hundred nine, entitled "An act to provide for grading certain clerical positions in the several departments of the State gov ernment; to regulate the compensation of department clerks, and to repeal all acts or parts of acts contravening the provisions of this act," being sections two hundred seven and two hundred eight of the Compiled Laws of nineteen hundred fifteen.

The People of the State of Michigan enact:

amended.

SECTION 1. Sections two and three of act number one hun- Sections dred ninety-five of the Public Acts of nineteen hundred nine, entitled "An act to provide for grading certain clerical positions in the several departments of the State government; to regulate the compensation of department clerks, and to repeal all acts or parts of acts contravening the provisions of this act," being sections two hundred seven and two hundred eight of the Compiled Laws of nineteen hundred fifteen, are hereby amended to read as follows:

officers;

SEC. 2. It shall be the duty of the chief officer of each de- Duty of partment of the State government to grade said clerical po- grades, etc. sitions as follows: grade A, grade B, grade C, grade D, grade E and grade F. All persons newly appointed to fill such clerical positions shall, upon entering upon their duties, be assigned to grade F, and thereafter be promoted for efficient service in a manner as shall be determined by the chief offi

Proviso, promotions.

Further proviso,

state board of health.

Compensation of grades.

Proviso, average.

Further proviso, transfers.

cer of the department: Provided, That no clerk shall be promoted out of any grade until he or she has served therein three months: Provided further, That nothing contained in said act number one hundred ninety-five of nineteen hundred nine, nor in any amendment thereto, shall be deemed to apply to the clerks and other employes of the State Board of Health.

SEC. 3. The following compensation shall govern for positions in the grades hereinbefore designated: grade F, eight hundred dollars per annum; grade E, nine hundred dollars per annum; grade D, ten hundred dollars per annum; grade C, eleven hundred dollars per annum; grade B, twelve hundred dollars per annum; and grade A, thirteen hundred dollars per annum: Provided, That the average compensation in each of said departments for all such clerical positions shall at no time exceed eleven hundred dollars per annum for each clerk: Provided further, That clerks transferred from one department to another shall be eligible to retain their same grade.

This act is ordered to take immediate effect.
Approved May 1, 1917.

Sections amended.

[No. 155.]

AN ACT to amend sections five, six and seven of act number two hundred forty of the Public Acts of nineteen hundred thirteen, entitled "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 the violation thereof," being sections six thousand nine hundred two, six thousand nine hundred three and six thousand nine hundred four of the Compiled Laws of nineteen hundred fifteen.

The People of the State of Michigan enact:

SECTION 1. Sections five, six and seven of act number two hundred forty of the Public Acts of nineteen hundred thirteen, entitled "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 the violation thereof," being sections six thousand nine hundred two, six thousand nine hundred three and six thousand nine hundred four of the Compiled Laws of nineteen hundred fifteen, are hereby amended to read as follows:

foreign ac

SEC. 5. The Board of Accountancy may in its discretion Registry of register the certificate of any certified public accountant who countants. is a lawful holder of a C. P. A. certificate under the laws of another state, and may issue to such certified public accountant a certificate of registration, which certificate shall entitle the holder to practice as such certified accountant, and to use the abbreviation C. P. A. in the State: Provided, how- Proviso. ever, That such other state extends similar privileges to certified public accountants of this State. The regular fee of Fee. twenty-five dollars shall be charged for such certificate. Certificates of registration may be cancelled in the same man- Cancellation. ner as section four provides for revoking certificates issued

under this act.

states.

SEC. 6. The Board of Accountancy may in its discretion Nongrant authority to a person who is a lawful holder of a C. P. reciprocal A. certificate issued under the law of another state, with which state reciprocal relations have not been established or when said certificate was secured under a waiver clause, to Waiver use the title certified public accountant or the abbreviation clause. C. P. A. followed by the name of the State issuing such certificate. It may also, in its discretion, grant authority to a per- Foreign son who is a lawful holder of a certificate issued under the countries. laws of a foreign country to use the title chartered accountant or the abbreviation C. A. The regular fee of twenty-five Fee. dollars shall be charged for such grant which grant may be cancelled in the same manner as section four provides for revoking certificates issued under this act.

and titles

tation.

SEC. 7. The use of other terms and titles than certified Terms public accountant or chartered accountant and abbreviations prohibited. than C. P. A. or C. A, as indicating specially granted authority is prohibited, but no person shall be denied the right to indicate membership in any society of professional public accountants which may officially be recognized by the Michigan State Board of Accountancy. All certificates issued, regis- Individuals tered, or authorized under the terms of this act are given to only. individuals. Firms and corporations may not use the terms certified public accountants or chartered accountants. If any Misrepresenperson shall hold himself out to the public as having received a certificate, a certificate of registration, or a grant of authority as provided in this act, or shall assume to practice as a certified public accountant or a charter accountant or use the abbreviations C. P. A. or C. A. or any other words, letters or figures to indicate that the person using the same is a certified public accountant or a chartered accountant or an accountant with specially granted authority without having received such certificate, or registration, or grant of authority, or after the same shall have been revoked, or if such person shall as a member of a firm or corporation permit the use in any manner of the terms certified public accountants or chartered accountants in connection therewith, he shall be deemed guilty

Penalty.

of a misdemeanor the penalty of which shall be a fine of not more than five hundred dollars for each offense or imprisonment in the county jail for a period of not exceeding six months.

Approved May 2, 1917.

System authorized.

Idem.

Operation of.

Where may be conducted.

[No. 156.]

AN ACT authorizing cities, villages, counties, townships and school districts to operate systems of public recreation and playgrounds.

The People of the State of Michigan enact:

SECTION 1. Any city, village, county or township may operate a system of public recreation and playgrounds; acquire, equip and maintain land, buildings or other recreational facilities; employ a superintendent of recreation and assistants; vote and expend funds for the operation of such system.

SEC. 2. Any school district may operate a system of public recreation and playgrounds, may vote a tax to provide funds for operating same, and may exercise all other powers enumerated in section one.

SEC. 3. Any city, village, county, township or school district may operate such a system independently or they may cooperate in its conduct in any manner in which they may mutually agree; or they may delegate the operation of the system to a recreation board created by any or all of them, and appropriate money, voted for this purpose, to such board.

SEC. 4. Any municipal corporation or board given charge of the recreation system is authorized to conduct its activities on (1) property under its custody and management; (2) other public property, under the custody of other municipal corporations or boards, with the consent of such corporations or boards; (3) private property, with the consent of the owners. Approved May 2, 1917.

[No. 157.]

AN ACT to amend section twenty of chapter four of act number two hundred eighty-three of the Public Acts of nineteen hundred nine, entitled "An act to revise, consolidate and add to the laws relating to the establishment, opening, improvement, maintenance and use of the public highways and private roads, the condemnation of property and gravel therefor; the building, repairing and preservation of bridges; setting and protecting shade trees, drainage, cutting weeds and brush within this State, and providing for the election and defining the powers, duties and compensation of State, county, township and district highway officials," as last amended by act number seventy-five of the Public Acts of nineteen hundred fifteen, being compilers' section four thousand three hundred sixty-six of the Compiled Laws of nineteen hundred fifteen.

The People of the State of Michigan enact:

amended.

SECTION 1. Section twenty of chapter four of act number Section two hundred eighty-three of the Public Acts of nineteen hundred nine, entitled "An act to revise, consolidate and add to the laws relating to the establishment, opening, improvement, maintenance and use of the public highways and private roads, the condemnation of property and gravel therefor; the building, repairing and preservation of bridges; setting and protecting shade trees, drainage, cutting weeds and brush within this State, and providing for the election and defining the powers, duties and compensation of State, county, township and district highway officials," as last amended by act number seventy-five of the Public Acts of nineteen hundred fifteen, being compilers' section four thousand three hundred sixty-six of the Compiled Laws of nineteen hundred fifteen, is hereby amended to read as follows:

plans, etc.,

tion of tax.

SEC. 20. Before the first day of October of each year said Surveys, board of county road commissioners shall cause preliminary when made. surveys, general plans, specifications and estimates of roads, bridges and culverts to be made by the county highway engineer, whose qualifications shall be approved by the State Highway Commissioner in case it is intended by the commissioners to apply for State reward. Based upon the above estimates, Determinasaid board of county road commissioners shall determine upon the amount of tax which in its judgment should be raised for such year in said county for the purposes aforesaid, specifying and itemizing the roads and parts of roads upon which such moneys are to be expended, stating the amount asked for each of such roads, and shall cause such determination to be entered upon its records. Such tax shall not exceed five How rated. dollars on each one thousand dollars of assessed valuation according to the assessment roll of the last preceding year

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