assistants. of the pupils, the skill and efficiency of the teacher, the condition of the school property, and whether the attendance at school is in compliance with law, and to make a careful record of these items and report the same to the director of Proviso as to each district: Provided, That in counties containing one hundred twenty or more districts, the commissioner of schools is hereby authorized to appoint such assistants as may be necessary, who shall perform such duties as said commissioner shall direct: Provided further, That in counties containing less than one hundred twenty districts, such assistants shall be appointed with the consent of the board Proviso, as to of supervisors: Provided further, That the whole expense incurred by such assistants shall not exceed the sum of ninety dollars in one year in any county; Idem. expense. Counsel with teachers, etc. To improve schools, conductor of institutes. To examine annual reports, etc. Subject to rules of lic Instruc tion. Seventh, To counsel with the teachers and school boards as to the course of study to be adopted and pursued, and as to any improvement in the discipline, instruction and management of the school, and he may examine and audit the books and records of any school district at any time when directed to do so by the Superintendent of Public Instruction or by application of any school board; Eighth, To promote, by such means as he or she may devise, the improvement of the schools in the county, and the elevation of the character and the qualifications of the teachers and officers thereof, and act as assistant conductor of institutes appointed by the Superintendent of Public Instruction, and perform such other duties pertaining thereto as said superintendent shall require; Ninth, To receive the duplicate annual reports of the several boards of school inspectors, examine into the correctness of the same, requiring them to be amended when necessary, endorse his or her approval upon them, and immediately thereafter, and before the fifteenth day of September in each year, transmit to the Superintendent of Public Instruction one copy of each of said reports and file the other in the office of the county clerk; Tenth, To be subject to such instructions and rules as the Sup't of Pub- Superintendent of Public Instruction may prescribe; to receive all blanks and communications that may be sent to him or her by the Superintendent of Public Instruction, and to dispose of the same as directed by the said superintendent; and to make annual reports at the close of the school year to the Superintendent of Public Instruction of his or her official labors, and of the schools of the county, together with such other information as may be required; Other duties. Eleventh, To perform such other duties as may be required of him or her by law, and at the close of the term of office to deliver all records, books, and papers belonging to the office to his or her successor. Approved June 5, 1907. [No. 128.] AN ACT permitting the catching or taking by use of net of German carp, red horse, suckers, mullets and dog fish, in the waters of Lake St. Clair bordering on this State. The People of the State of Michigan enact: of fish may be rules, etc. bond. SECTION 1. It shall be lawful to catch or take by use of Certain species net, German carp, red horse, suckers, mullets and dog fish taken by net. in the waters of Lake St. Clair bordering on this State: Pro- Proviso as to vided, The same shall be done under such rules and regulations as may be adopted by the State Game, Fish and Forestry Warden in relation thereto : And Provided further, Proviso as to That said officer is hereby authorized to make such rules and regulations in relation thereto as are usual and proper, including rules and regulations for inspection of such fishing, and the requirement of a bond running to the State Game, Fish and Forestry Warden, conditioned for the payment of a penalty of fifty dollars for each and every violation of this and other laws for the protection of fish: Pro- Proviso as to rided further, That no nets of a less size mesh than four size of nets, inches, extension measure, as used, shall be permitted, and fish. no kind of fish, save German carp, red horse, suckers, mullets and dog fish, may be lawfully taken and retained by any one fishing under the provisions of this act. and kind of SEC. 2. Any person violating the provisions of section one Penalty. This act is ordered to take immediate effect. 21 Section amended. Exceptions. Non-residents, property. Proviso. [No. 129.] AN ACT to amend section fourteen of act number two hundred six of the public acts of eighteen hundred ninetythree, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the land taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening the provisions of this act." Approved June first, eighteen hundred ninety-three, as amended by act number thirtytwo of the public acts of eighteen hundred ninety-nine, approved April eighth, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven. The People of the State of Michigan enact: SECTION 1. Section fourteen of act number two hundred six of the public acts of eighteen hundred ninety-three, entitled "An act to provide for the assessment of property and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the land taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for such taxes, and for the inspection and disposition of lands bid off to the State and not redeemed or purchased; and to repeal act number two hundred of the public acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening the provisions of this act," approved June first, eighteen hundred ninety-three, as amended by act number thirty-two of the public acts of eighteen hundred ninety-nine, approved April eighth, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended to read as follows: SEC. 14. The excepted cases referred to in the preceding section are as follows, viz: First, All goods and chattels situate in some township other than where the owner resides shall be assessed in the township where situate, and not elsewhere,, if the owner or person having control thereof hires or occupies a store, mill, dockyard, piling ground, place for sale of property, shop, office, mine, farm, place of storage, manufactory or warehouse therein, for use in connection with such goods and chattels Provided, That the procuring any such property to be manufactured upon contract shall be deemed the hiring Third, All shares in banks shall be assessed to their owners Bank shares. in the township, village or city where the bank is located: Provided, That the shares owned by a person residing in the Proviso. county where the bank is located shall be assessed in the township or city where he resides; Fourth, The personal property of minors under guardian- Property of ship shall be assessed to the guardian in the township where minors, etc. he resides, and the personal property of every other person under guardianship shall be assessed to the guardian in the township where the ward resides; ceased per sons. Fifth, The personal property belonging to the estates of Estates of dedeceased persons, in the hands of the executors, administrators or trustees, appointed under the last will and testament of such deceased person, or by any court of competent jurisdiction, shall be assessed to them in the township and in the school district where the deceased last dwelt, until they shall give notice to the supervisor or other assessing officer that the estate has been distributed to the legatees or beneficiaries or other persons entitled thereto. If such deceased was a non-resident of the State such property shall be assessed in the township where situated, to such executors, administrators or trustees, or to the person in possession; property in public lands. Sixth, Personal property under the control of a trustee or Personal agent, whether a corporation or a natural person, may be as- trust or sessed to such trustee or agent in the township where he re- mortgaged. sides, except as otherwise provided. Personal property mortgaged or pledged shall be deemed the property of the person in possession thereof and may be assessed to him; Seventh, All personal property of any person situated Property on upon, also all buildings situated and being upon the lands of the United States or of this State, shall be deemed personal property for the purposes of taxation and assessment, and shall be assessed as personal property, to the owner or occupant thereof, in the city, village or township in which such lands are situated, and such buildings shall be subject to sale for taxes in the same manner as herein provided for the sale of personal property: Provided, however, It Proviso. shall not be necessary to remove any such buildings for the purpose of sale; property of forest pro Eighth, Personal property of non-residents of the State, Personal and all forest products owned by residents or non-residents, non-residents, or estates of deceased persons, shall be assessed in the town- ducts. ship or ward where the same may be, to the person having control of the premises, store, mill, dock, yard, piling ground, place of storage, or warehouse where such property is situ ated in such township, on the second Monday of April of Property in transit. the year when the assessment is made, except that where such property is in transit to some place within the State it shall be assessed in such place, except that where such property is in transit to some place without the State it shall be assessed at the place in this State nearest to the last boom or sorting gap of the stream in or bordering on this State in which said property will naturally be last floated during the transit thereof, and in case the transit of any such property is to be other than through any water course in or bordering on this State, then such assessment shall be made at the point where such property will naturally leave the State in the ordinary course of its transit; and such property so in transit to any place without the State shall be assessed to the owner or the person, persons, or corporation in possession or control thereof, and in case such transit will pass said logs through the booms or sorting gaps, or into the places of storage of any person, persons, or corpora- tion operating upon any such stream, then such property may be assessed to such person, persons, or corporation; and the person, persons or corporations so assessed for any such Recovery by property belonging to a non-resident of this State shall be entitled to recover from the owner of such property, by a suit in attachment, garnishment or for money had and received, any amount which the person, persons or corporations so assessed are compelled to pay because of such assessment, and shall have a lien upon said property as security against loss or damage because of being so assessed for the property of another, and may retain possession of such property until such lien is satisfied: Provided further, That any owner or person interested in said property may secure the release of the same from such lien by giving to the person, persons or corporations so assessed a bond in an amount double the probable tax to be assessed thereon, but not less than the sum of two hundred dollars, with two sufficient sureties, conditioned for the payment of such tax by said owner or person interested, and the saving of the person, persons or corporation assessed from payment thereof, and from costs, damages and expense on account of his non-payment, which bond as to amount and sufficiency of sureties shall be approved by the county clerk of the county in which the assessment is made. persons and corporations. Proviso, release by owner. Approved June 5, 1907 |