what made. at or after his death, subject to tax under this act; the name and residence of the grantee, vendee or donee and his rela tionship to the grantor, vendor or donor, the clear market value as determined by the judge of probate of the property so transferred by him and the tax determined by the court payable thereon. These entries shall be made from data Entries, from contained in the papers filed in the probate court and testimony taken in any proceedings relating to the estate of the decedent. The judge of probate shall also enter in such book the amount of the real and personal property of such decedent as shown by the inventory thereof when made and filed in his office. In case the judge of probate shall determine the amount of tax to be paid upon any specific legacy or devise or upon the real estate of a decedent before the deter mination of the tax by him upon the estate as a whole, only such entries need be made in such book in that particular case as refer to such legacy or devise or real estate, but it shall be distinctly stated in said book that it is but a partial determination by the judge of probate of the tax due from the estate. Whenever the determination of the tax in such estate by the judge of probate is general or final, the deductions made by the judge of probate from the full value of the estate shall be particularly specified, so that the several reasons for the deductions made shall clearly appear upon the record; such record so required to be furnished by the Auditor General shall be in the following form, and shall be of such size and so arranged as he shall determine will best meet the requirements of this act: Abstract of Taxable Inheritances. Vol. No. No. ... day of A. D. 19. .... Present, The Honorable Probate Judge. In the matter of the inheritance tax upon transfers in the estate of .... deceased. In this matter it being represented to me and appearing that the said deceased was, at the time of his death on the day of .... a resident of and possessed property the transfer of which or some interest or estate therein is taxable under the inheritance tax law (act 188 of the public acts of 1899 and ... of 1903); that .... was duly and regularly appointed of the said estate and of and that as appears from the inventory on file in this court, the amount of property belonging to said estate is stated to be as follows: Personal property, $. .; real property, $ It further appears and I hereby find that the debts of said deceased owing at the time of his death (exclusive of interest accruing thereafter) amount to $......; that the funeral expenses of said deceased amount to $.. ; and that the expenses of administration of the estate of said decedent (exclusive of all items of disbursement for repairs to buildings or other property belonging to, or taxes accruing after death, upon the estate of said deceased, all allowances for the support of widow and children of said deceased, expenses incurred in contesting the will of said deceased, and other items of disbursement for the benefit of the beneficiaries of said estate, not strictly expenses of administration) amount to the sum of $..... ; the total debts and expenses of ad ministration being $. After due and careful investigation, examination and consideration, I find and determine that the clear market value of all of said decedent's personal property and real estate, at the date of his death, was as follows: Personal property, $........; real property, $. ; and that after deduction therefrom of the total debts and expenses of administration (debts secured upon realty being deducted from the value of the real estate; and debts unsecured and secured on personalty being deducted from the value of the personalty), there remains subject to taxation under the provisions of said act before deducting statutory exemptions, transfers of personal property to the amount of $. $. .; and transfers of real property to the amount of .; and that of said transfers certain interests hereinafter set forth in detail in the schedule hereto are not presently taxable by reason of the following contingency, rendering it impossible to determine presently the value of the interests passing and the amount of the tax thereon, namely,. And I hereby find and determine that the tax upon the presently taxable transfers in said estate amounts to the sum of $.......... and find that the several names, residences, relationships and ages, where interest consists of life estates or annuities, of the several beneficiaries, together with the character and amount of the several interests or estates passing thereto, the rate of tax to which each is subject, and the portion of the tax fixed upon, apportioned to, and required to be borne by each of the several taxable transfers, is as set forth in detail in the following schedule: [The schedule shall contain the following headings for the several columns and space for sufficient entries, remarks, etc.] Remarks: Including descriptions of real estate taxed and any explanations necessary to a complete understanding of the foregoing entries. Judge of Probate. The form of which said order, exclusive of the schedule, shall be varied to meet the requirements of special cases, but none of the matter required thereby shall be omitted. bate, where SEC. 18. Each judge of probate shall, within three days Reports of after he shall have determined the tax and entered the order judge of prorequired in the preceding section, make a duly certified copy filed. of such order upon forms furnished by the Auditor General, containing all the data and matter required to be entered in such book, one of which shall be immediately delivered to the county treasurer, from which data the said county treasurer shall obtain the information for making the duplicate receipt required by this act, and the other transmitted to the Auditor General. If in any calendar quarter beginning January, April, July or October first in each year, there has been no tax determined, the judge of probate shall make a report deeds. Of register of to the Auditor General affirmatively showing this fact. The register of deeds of each county shall, upon blanks prescribed and furnished by the Auditor General, as often as any deed or other conveyance is filed or recorded in his office of any property which appears to have been made in contemplation of death or intended to take effect in possession or enjoyment after the death of the grantor or vendor, make reports in duplicate containing a statement of the name and place of residence of such grantor or vendor, the name, relationship and place of residence of the grantee or vendee, and a description and the value of the property transferred and the consideration for the transfer as stated in the instrument filed or recorded, one of which duplicates shall be immediately delivered to the county treasurer, and the other transmitted to the Auditor General. Reports of county treasurer. SEC. 19. Each county treasurer shall make a report under oath to the Auditor General on January, April, July and October first of each year of all taxes received by him under this act during the preceding calendar quarter, stating for what estate and by whom and when paid. If in any calendar quarter the county treasurer has received no tax under this act, the report shall affirmatively show this fact. The form of such report shall be prescribed by the Auditor General. If receipts issued by the county treasurer and money received thereon are not forwarded within the time specified in section three of this act, he shall pay interest at the rate of eight per cent per annum in addition to the amount of such delinquent taxes then in arrears. The Auditor General may employ not to exceed two examiners whose duties shall be to make examinations of the records of the several probate courts, county treasurers and registers of deeds in this State, and report their findings to him, and perform such other duties under the provisions of this act as the Auditor General may direct, at a salary of not to exceed fifteen hundred dollars per annum, payable in the same manExpenses, how ner as the salaries of other State officers are now paid. The expenses of said examiners shall be paid out of the general fund in the State treasury upon allowance by the Board of State Auditors after approval by the Auditor General. Auditor general may employ examiners. Salary. paid. Certain words defined. SEC. 21. The words "estate" and "property" as used in this act shall be taken to mean the property or interest therein of the testator, intestate, grantor, bargainor, or vendor, passing or transferred to those not herein specifically exempted from the provisions of this act, and not as the property or interest therein passing or transferred to the individual legatees, devisees, heirs, next of kin, grantees, donees, or vendees, and shall include all property or interest therein whether situated within or without this State. The word "transfer" as used in this act shall be taken to include the passing of property or any interest therein in possession or enjoyment, present or future by inheritance, descent, devise, bequest, grant, deed, bargain, sale or gift in the manner herein prescribed. The words "county treasurer," "prosecu- This act is ordered to take immediate effect. [No. 196.] AN ACT to create a commission and define its duties and powers and make an appropriation of money for the purpose of making an exhibit of the various manufactures and products of the State of Michigan at the Louisiana Purchase Exposition at St. Louis, Missouri, in the year nineteen hundred four, and to provide a tax to meet the same. The People of the State of Michigan enact: how consti SECTION 1. That a commission be and is hereby consti- Commission, tuted, to be designated and known as the board of the Louisi- tuted. ana Purchase Exposition Managers for the State of Michi gan, which board shall consist of five residents of the State of Michigan, and the Governor shall be ex-officio a member of said board. of board, etc. secretary. SEC. 2. The members of said board shall be appointed by Appointment the Governor within thirty days after this act shall take effect, and shall meet at such time and place as the Governor may appoint when said board shall organize by taking and filing their respective constitutional oaths of office, and the election from their own number of a president, a vice president and treasurer. Said board shall elect a secretary, who shall not To elect be a member of the board, and appoint one assistant or private secretary whenever the board shall determine such appointment necessary. Said board is hereby empowered to employ such agents and employes as it may from time to time deem necessary, to carry into effect the provisions of this act. Said treasurer may, when so directed by said board, Treasurer bring suit in his official name in any court of competent juris- suits. diction for the protection of the interests of the State of Michigan or the rights of said board. Said treasurer, before To file bond. he enters upon the duties of his office, shall file with the Secretary of State, a bond to the people of the State of Michigan in the sum of forty thousand dollars to be approved by the Governor, conditioned for the faithful performance of all his duties as such treasurer. Three members of said board shall constitute a quorum for the transaction of business after it shall be duly organized. The board shall have power may bring |