May correct assessments. May place property omitted on roll. Proviso. Final valuation. When to certify to roll. County clerk to report to board. ing said period and be heard as to the valuation of the property of any company, and said State Board of Assessors may, on such application or on its own motion, correct the assessment or valuation of the property of such company in such manner as will, in its judgment, make the valuation thereof just and equal; and for the purpose of arriving at the true cash value of the properties assessed on said assessment roll, may subpoena witnesses as provided in section three of this act, and have such hearing as may be deemed necessary. In case it shall appear or be made to appear to the members of said board, acting in review for assessment purposes, that the property of any corporation subject to taxation under the provisions of this act shall have been omitted from said assessment roll, it shall place the same thereon and make the assessment thereof as required in sections eight and nine of this act: Provided, That any such assessment shall take place in time to allow five full days for the review of the same before the expiration of the time herein provided for the completion of the review. After said State Board of Assessors shall have completed the review of said rolls as herein provided, they shall place opposite each description of property in said roll, in a column provided for that purpose, the true cash value of the same as ascertained and determined by them and such valuation so fixed by them shall be the final valuation upon which the tax upon said property shall be levied and spread as herein provided. After said board shall have completed the review of said roll, a majority thereof shall certify under their hands officially and spread on said roll, a certificate to the effect that the same has been acted upon and reviewed in accordance with law, which certificate shall state all the alterations, changes, corrections and additions made in or to the assessment or valuation of the property appearing on said roll. SEC. 11. It shall be the duty of the county clerk in each. county in this State, as soon as possible after the equalization of the board of supervisors of his county of the assessment rolls, of the several municipalities therein, and not later than the first day of [December] in each year, to make a report, duly certified, to the State Board of Assessors, of the record of such equalization and of the record required to be made under section thirty-seven of the general tax law, being section three thousand eight hundred sixty of the Compiled Laws of eighteen hundred ninety-seven, as appears upon the records of such board of supervisors, which report shall, among other things, contain a statement of the amount of ad valorem taxes to be raised in the several municipalities of such county, for State, county, municipal, township, school and other purposes, and a statement of the aggregate valuation of the property in each of the several municipalities, as taken from the assessment rolls of said municipalities for the year in Other officers which such equalization is made. It shall be the duty of the supervisor or other assessing officer of cities and villages in What to contain. to report. this State governed by special charters, which provide for the collection of ad valorem taxes, which are not reported to the board of supervisors for the purposes of equalization or review, and the supervisors or other assessing offices of cities organized under general laws, to make, within the time above limited, a properly certified report to the State Board of Assessors of all ad valorem taxes raised in any of said munici palities, which have not been reported to the board of supervisors for the purposes of equalization and review. In case Failure to any county clerk or any supervisor or assessing officer, shall report. neglect or fail to make the report by this section required, within the time limited, the said State Board of Assessors shall inspect and examine, or cause an inspection and examination of the records of said board of supervisors, or in cities affected by this section an examination of the records of the proper officers, for the purpose of procuring the information required for the purpose of arriving at the average rate of taxation in this State; and the said board, in addition thereto, may require such reports on blanks which it shall prepare and furnish therefor, from all county, State and municipal officers, as it shall deem necessary to the accomplishment of the purpose of this act. Any county clerk, supervisor or Penalty. assessing officer who shall fail to make the report required by this section shall be subject to a penalty of one hundred dollars, to be recovered in a proper action in the name of the people of the State of Michigan, in any court of competent jurisdiction. average rate. SEC. 12. As soon as the reports required by the preceding When board section to be filed have been filed, or the information therein to determine is required to be procured shall have been procured, and not later than the fifteenth day of [January] in each year, the said State Board of Assessors shall ascertain and determine the average rate of taxation for the then current year levied upon other property upon which ad valorem taxes are assessed for State, county, township, school and municipal purposes, and shall enter the same upon its records forthwith, together with the method by which such average rate was ascertained and determined. tax on roll. tificate board SEC. 13. Said board shall tax the property of the several Extending of companies as assessed by it at the rate as determined by it, and the amount of tax to be paid by each of said companies shall be extended upon said assessment roll opposite the description of their respective properties. After the comple- Form of cer tion of said tax roll, and prior to the first day of [March] in to attach. each year, the said board shall attach thereto a certificate signed by the members of the board, or a majority thereof, which shall be as follows: "We do hereby certify that we have set down in the above assessment roll, all the property of railroad companies, express companies, union station and depot companies, car loaning, stock car, refrigerator and fast freight line and other car companies, liable to be taxed in delivered. Taxes, when payable. To become lien. this State, according to our best information, and that we have estimated the same at what we believe to be the true cash value thereof, and that we have assessed the taxes thereon at the average rate of taxes for State, county, township, school, municipal and other purposes, levied through Roll, to whom the state during the present year, as determined by us." The said tax roll shall thereupon be forthwith delivered to the Auditor General, who shall immediately notify by registered mail the several companies taxed thereon to pay the taxes extended thereon to the State Treasurer. The said taxes shall be payable on the first day of [April] following the assessment and levy thereof, and shall be in lieu of all taxes for State and local purposes, not including special assessments on property particularly benefited, made in any county, city, village or township. All taxes not paid before the first day of [May] in the year in which the same are payable shall bear interest at the rate of one per cent per month thereafter. The taxes so extended against said companies shall become forthwith a debt due from each of said companies to the State and shall constitute a lien upon all the property of said companies, real, personal and mixed, from the time of the extension until the payment thereof, which lien shall take precedence of all demands, judgments, assignments by warranty deed or otherwise, or decrees against said companies, which lien and debt may be enforced by seizure or sale of said property or such portion thereof as may be necessary to satisfy the same, as hereinbefore provided. The State Board of Assessors shall, upon the completion of said roll and the correction hereinbefore provided for, annex to said roll a warrant, signed by the State Board, or a majority of them, commanding the Auditor General to collect the several sums mentioned in the last column of such roll, and being the sum for which the said company was assessed and was liable to pay for a tax upon its property under the provisions of this act for the purposes provided for in this act; and the said warrant shall authorize and command the Auditor General, in case any corporation named in the assessment roll shall neglect or refuse to pay its tax, to levy the same by distress and sale of the properties of said corporation, or such portion thereof as shall be necessary to raise sufficient money to satisfy said tax and the expense of said sale, after giving the same notice of such sale as provided for in the general laws of this State for the sale of property seized for taxes and offered for sale: Provided, He may bring an action in the name of the people of the State of Michigan, in any court of competent jurisdiction in the State of Michigan, or in any other state for the enforcement of said lien, and upon recovery of judgment or decree therein the same may be collected by execution, levy and sale as in other cases upon judgment in courts of record. Board to annex warrant to roll. What to authorize. Proviso. This act is ordered to take immediate effect. [No. 46.] AN ACT to amend section fourteen of act number one hundred thirteen of the Public Acts of nineteen hundred one, being an act to provide for the inspection of manufacturing establishments, workshops, hotels and stores in this State; to provide for the regulation of such establishments, and the employment of women and children therein; to regulate the conduct of sweatshops, so called; to provide for the enforcement of the provisions of this act; and to make an appropriation for the purpose of carrying out the same. The People of the State of Michigan enact: SECTION 1. That section fourteen of act one hundred thir- Section teen of the Public Acts of nineteen hundred one entitled "An amended. act to provide for the inspection of manufacturing establishments, workshops, hotels and stores in this State; to provide for the regulation of such establishments, and the employment of women and children therein; to regulate the conduct of sweatshops, so called; to provide for the enforcement of the provisions of this act; and to make an appropriation for the purpose of carrying out the same, be and the same is hereby amended to read as follows: applied. SEC. 14. Sections one, two and three of this act shall apply Sections, how to all places where goods, wares or products are manufactured, repaired, cleaned, or sorted in whole or in part. Approved April 23, 1903. [No. 47.] AN ACT to provide for the erection and maintenance of ladders for the passage of fish through the dams across Carp River in the county of Emmet; to provide a penalty for violations of this act and to repeal all acts and parts of acts contravening the provisions of this act. The People of the State of Michigan enact: SECTION 1. That there shall be constructed and main- Construction tained in each dam now existing or which may hereafter be of fish ladders. constructed across Carp River, in the county of Emmet, this State, sufficient and permanent fish ladders to admit of the free and uninterrupted passage of fish over such dam or dams, during the months of March, April, May, September and October in each and every year; such fish ladders shall be put in or provided for such dam or dams by the owner or occupant thereof, in such manner as shall be prescribed by the Board of Fish Commissioners of this State. Maintenance, etc. paid. SEC. 2. In respect to the construction and maintenance of fish ladders over any dam or dams, across said Carp River, owned by any firm, corporation, company, person or persons, the duties and liabilities imposed by this act shall devolve and be imposed upon the president, secretary or agent of such Expense, how firm, corporation, company, person or persons. The expense of such construction and maintenance of such fish ladders shall be certified by the State Game and Fish Warden and audited by the board of supervisors in said county and paid out of any money belonging to the general fund of the county, not otherwise appropriated. The Game and Fish Warden of this State is hereby made inspector of dams across Carp River, and it shall be his duty to prosecute in the name of the people with the aid of the prosecuting attorney of Emmet county, in all cases where the provisions of this law are not complied with. Violation a misdemeanor. Penalty. When game warden to construct. Repealing clause. SEC. 3. If the owner or occupant, or any firm, corporation, company, person or persons using or enjoying the use of any dam or dams across the said Carp River, which is now built or which may be built hereafter, shall fail to comply with all the provisions of this act with respect to construction and maintenance in good repair of such fish ladders in any dam or dams, after being notified in writing by the said Game and Fish Warden to construct the same, he, or they, shall be deemed guilty of a misdemeanor, and upon conviction shall be punished by a fine not to exceed fifty dollars, or by imprisonment in the county jail, not exceeding thirty days, or by both such fine and imprisonment in the discretion of the court. In case the owner or occupant of any dam shall fail to construct a fish ladder as provided in this act, the Game and Fish Warden shall cause to be constructed a suitable fish ladder, as provided for in section one of this act, at such place in the dam as will cause the least injury to the water power; and the expense of the construction of such fish ladder shall be certified by the State Game and Fish Warden and audited by the board of supervisors in said county and paid out of any money belonging to the general fund of said county, not otherwise appropriated. SEC. 4. All acts or parts of acts contravening the provi |