recorded. on face of becomes is situated, and the register shall endorse thereon the time. the same was received and for a better preservation thereof, To be shall record the same at length in a book to be provided for in his office for that purpose, and shall index the same in the regular index of deeds, and the fees for recording same shall be paid by the purchaser and be included among the other costs and expenses. In case such premises or any "Redeemed," parcel thereof shall be redeemed the register of deeds shall when written write on the face of such record the word "Redeemed," stat- record. ing at what date such entry is made and signing such entry with his official signature. Unless the premises described When deed in such deed, or any parcel thereof, shall be redeemed within operative. the time limited for such redemption, as herein provided, such deed shall thereupon as to all parcels not so redeemed, become operative and shall vest in the grantee therein named, his heirs or assigns all the right, title and interest therein which the person or persons received therein either from the deceased by reason of the transfer to them by will or under the intestate laws, or as subsequent purchasers; Twelfth, The proceeds of every sale herein provided for Proceeds of shall be paid to the treasurer of the county wherein the estate sale, to whom was probated, to be applied to the discharge of the tax, in applied. terest and costs, and if there be any surplus, it shall be brought into court for the use of the defendant, or the person entitled thereto, subject to the order of the court. The re- Redemption demption money paid to the register of deeds, shall be paid to the persons entitled thereto as soon as practical, and in those cases in which the State was the purchaser, the money shall be paid to the treasurer of the county wherein the estate was probated, and if there be any surplus after the tax, interest and costs are satisfied, the same shall be brought into court for the use of the defendant or the person entitled thereto, subject to the order of the court; paid, how moneys, disposition of. filing infor etc. Thirteenth, Upon the filing of the information, two dol- Fees, for lars as fees shall be paid to the register in chancery, which mation, to shall be in full of all register fees and charges in such pro- whom paid. ceedings, on his behalf. The circuit court commissioner, or For conother person authorized by the court to make the sale, shall ducting sale, be entitled to the following fees and no others: For attending sale and adjourning same, one dollar; for attending sale and making same, one dollar and fifty cents; mileage, one way, ten cents per mile; executing deed or deeds on real estate sales, twenty-five cents for each deed necessarily executed; making report of sale and filing same, one dollar. The cost of publishing any legal notices herein required to Legal notices, be published shall be at the rate of seventy cents per folio publishing. for the first insertion, and thirty-five cents per folio for each subsequent insertion. The fees which are provided for in this Fees, to be act, shall be added by the circuit court commissioner, or against land. other person duly authorized to make the sale, to the tax, interest and costs awarded by the court as charges against the land. cost of charges SEC. 4. If in any case, whether such transfer shall take effect prior or subsequent to the taking effect of this act, such a tax is paid within twelve months from the accruing thereof, a discount of five per centum shall be allowed and deducted therefrom. If such tax is not paid within eighteen months from the accruing thereof, interest shall be charged and collected thereon at the rate of eight per cent. per annum from the time the tax accrued, unless by reason of claims made upon the estate, necessary litigation or other unavoidable cause of delay, such tax cannot be determined and paid as herein provided, in which case interest at the rate of six per cent. per annum shall be charged upon such tax from and after the expiration of said eighteen months until the tax is determined, or could be determined, and after the determination, or after the time it could be determined, interest at eight per cent. per annum shall be charged until the date of the payment thereof. In all cases where payment is deferred as provided in section seven of this act, interest shall be charged at the rate of five per centum per annum from the accrual of the tax until the date of the payment thereof. SEC. 11. The judge of probate, upon the application of any interested party, including the Auditor General and county treasurers, or upon his own motion, shall, as often as and whenever occasion may require, appoint a competent person as appraiser to fix the clear market value at the time of the transfer thereof of property which shall be subject to the payment of any tax imposed by this act, a description of which property and the names and residences of the persons to whom it passes shall be given by the judge of probate to such appraiser. If the property, upon the transfer of which the tax is imposed, shall be an estate, income or interest for a term of years or for life, or determinable upon any future or contingent estate, or shall be a remainder or reversion or other expectancy, real or personal, the entire property or fund by which such estate, income or interest is supported, or of which it is a part, shall be appraised immediately after such transfer, or as soon thereafter as may be practicable, at the clear market value thereof as of that date: Provided, however, That when such estate, income or interest shall be of such a nature that its clear market value cannot be ascertained at such time, it shall be appraised in like manner at the time when such value first became ascertainable. The value of every future or contingent or limited estate, income, interest or annuity, dependent upon any life or lives in being, shall be determined by the rule, method or standard of mortality and value employed by the Commissioner of Insurance in ascertaining the value of policies of life insurance companies, except that the rate of interest for computing the present value of all future and contingent interests or estates shall be five per centum per value, etc., of, by and annum. The Commissioner of Insurance shall, upon request Tables of of the Auditor General, prepare such tables of values, ex- preparing pectancies and other matters as may be necessary for use in and furnishing computing, under the provisions of this act, the value of to whom. life estates, annuities, reversions and remainders, which shall be printed and furnished by the Auditor General to the several judges of probate upon request: Provided further, Proviso as to That the clear market value of the transfer of a money money legacy. legacy, presently taxable, shall for the purposes of this act be taken to be the face value of the money at the date of death of decedent. by and to treasurer to pay interest moneys. SEC. 19. Each county treasurer shall make a report under Report of oath to the Auditor General on January, April, July, and taxes, when, October first of each year of all taxes received by him under whom made, this act during the preceding calendar quarter, stating for what to state. 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. form of such report shall be prescribed by the Auditor General. If receipts issued by the county treasurer and money when county received thereon are not forwarded within the time specified in section three of this act, he shall pay interest at the on tax rate of eight per cent. per annum in addition to the amount of such delinquent taxes then in arrears. The Auditor Gen- Examiners, by whom eral may employ not to exceed three examiners whose duties appointed, shall be to make examinations of the records of the several duties of, salary. 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 manner as the salaries of other State officers are now paid. The expenses of said Expenses, examiners shall be paid out of the general fund in the State treasury upon allowance by the State Board of Auditors after approval by the Auditor General. This act is ordered to take immediate effect. how paid. Sections amended. Deputy Deputy [No. 156.] AN ACT to amend sections five and twenty-six of chapter twelve of the revised statutes of eighteen hundred fortysix relating to certain State officers, the same being sections sixty-nine and ninety-eight of the Compiled Laws of eighteen hundred ninety-seven. The People of the State of Michigan enact: SECTION 1. Sections five and twenty-six of chapter twelve of the revised statutes of eighteen hundred forty-six relating to certain State officers, the same being sections sixty-nine and ninety-eight of the Compiled Laws of eighteen hundred ninety-seven, are hereby amended to read as follows: SEC. 5. The Secretary of State may appoint a deputy, and revoke such appointment at pleasure; and whenever the Secretary of State shall, by reason of sickness, absence, or other cause, be disabled from executing the duties of his office, his deputy, duly appointed, shall execute the duties thereof until such disability be removed or until a secretary shall be appointed, and such deputy shall receive a salary of twenty-five hundred dollars per year, payable monthly from the general fund in the State treasury, in the same manner that the salaries of other State officers are paid. SEC. 26. The Auditor General may appoint a deputy for whose acts he shall be responsible, and may revoke such appointment at pleasure; and such deputy may execute the duties of the office during the sickness or absence of the Audifor General, and shall receive a salary of twenty-five hundred dollars per year, payable monthly from the general fund in the State treasury, in the same manner that the salaries of other State officers are paid. This act is ordered to take immediate effect. [No. 157.] AN ACT to make it unlawful for any physician or surgeon engaged in the practice of medicine in this State to employ any solicitor, capper or drummer for the purpose of procuring patients; to subsidize any hotel or boarding house; or to pay or present to any person money or other valuable gift for bringing patients to him, and to prescribe the punishment therefor. The People of the State of Michigan enact: of solicitor, etc., unlawful. SECTION 1. Any physician or surgeon engaged in the prac- Employment tice of medicine in this State, who shall employ any solicitor, capper, or drummer for the purpose of procuring patients, or who shall subsidize any hotel or boarding house, or who shall pay or present to any person money or other valuable gift for bringing patients to him, shall be deemed guilty of a misde- Penalty. meanor, and upon conviction thereof shall be punished by a fine of not more than two hundred dollars or by imprisonment in the county jail for a period not exceeding six months, or by both such fine and imprisonment in the discretion of the court. This act is ordered to take immediate effect. [No. 158.] AN ACT to amend section fifteen of act number two hundred seventeen of the public acts of nineteen hundred three, entitled "An act to revise and consolidate the laws organizing asylums for the insane and to regulate the care, management and use thereof, and to provide for the apprehension of persons believed to be insane, and for their care and custody." The People of the State of Michigan enact: SECTION 1. Section fifteen of act number two hundred Section amended. seventeen of the public acts of nineteen hundred three, entitled "An act to revise and consolidate the laws organizing asylums for the insane and to regulate the care, management and use thereof, and to provide for the apprehension of persons believed to be insane, and for their care and custody," is amended to read as follows: Certificates SEC. 15. Certificates of insanity must be made by two of insanity. reputable physicians, under oath, appointed by the probate |