Election of officers, etc. Community councils. Membership. How comprised. and supervision; to co-operate in such behalf with similar efforts and projects initiated or carried on by or through other agencies, voluntary or official within such counties; to promote the erection of community houses or other memorials for soldiers and sailors; and to organize community councils as hereinafter provided. SEC. 9. Said county boards shall have the power to elect their own officers, prescribe their duties and terms of service, to adopt their own rules and procedure, to determine the times and places of their meetings, and to designate individuals or appoint committees outside their own membership, for purposes consistent with their powers and duties as defined by this act, in as far as all such actions shall be consistent with the rules and instructions of the commission. The board of supervisors in each county is hereby empowered to appropriate such sums as may be required to defray clerical and other necessary expense of the said county community boards. SEC. 10. Said boards shall have the power to organize or promote the organization of community councils in such form and of such nature as they may determine, wherever in their judgment the existence of such councils would tend to promote public welfare. SEC. 11. Community councils shall consist of all eligible organizations in a certain designated territory either township, village or city, that desire to become affiliated with the county community boards and commission in the manner and for the purposes hereinafter set forth. Such eligible organizations shall comprise all local organizations within the several counties of the states, and local branches or units of larger organizations, whether now existing or hereafter organized, seeking to perform any common service for the welfare of the public or for any portion or class thereof, whether the nature of such service be moral, physical, social, educational, commercial, industrial or economic, and whether such organizations be incorporated or informally organized: Provided, however, That political party organizations, as organizations. now defined by law, shall not be eligible for the purposes of this act. Proviso, political How may affiliate. Representation. SEC. 12. Any such eligible organization may become affiliated with the community council in the territory in which it is situated upon taking proper action, according to its own rules or practice, to express such desire and notifying said community council thereof; and upon such notification the community council shall record such organization as a member, within the meaning of this act, and thereafter to give it notice of and opportunity to take part in all meetings, elections or other proceedings of the community council. Each organization holding membership in the community council shall be entitled to have one representative on the board of directors of said community council. SEC. 13. On the first Monday in May of nineteen hundred Annual twenty, and of each year thereafter, a meeting shall be held meeting. in each county of representatives of all the community councils therein for the purpose of electing new members of the county community board to succeed the members serving up to said first named date by appointment as hereinbefore provided. Said board shall give reasonable notice of such meet- Notice. ing and election to all community councils within their respective counties, and at such elections all the community councils- represented shall have equal voting power. Such When memcouncils shall then and there elect the members of said board of whom one-half shall be women and all of whom shall be residents of the county in which such election is held. There- Return of after within five days the secretary of the board shall certify the result of such election to the commission: Provided, That the date of such election, may, for good reason, be postponed by said board, or adjourned after such meeting is assembled, to another date not later than the last of the month in which it would regularly be held. bers elected. election. Proviso, adjournment of election. tion of SEC. 14. In the month of June of nineteen hundred Annual electwenty, and of each year thereafter, on a day to be fixed by members. the commission, a meeting shall be held for the election of members of the commission. The commission shall fix the Time and time and place of such meeting and election, and give reason- place. able notice thereof to all county community boards. All members of such boards may attend said election and each member shall have one vote. The secretary of the commission shall Certification within five days certify the result of such election to the of State. Secretary of State. to Secretary ment for expenses. SEC. 15. The members of the commission shall serve with- Reimburseout compensation but shall receive such reimbursement as may be determined by the commission for actual expenses properly incurred in the performance of their duties under this act. tion. SEC. 16. For the purpose of carrying out the provisions of Appropriathis act, there is hereby appropriated out of any moneys in the State treasury not otherwise appropriated, the sum of ten thousand dollars, or as much thereof as may be necessary therefor. SEC. 17. The Auditor General shall incorporate in the Tax clause. State tax for the year nineteen hundred nineteen the sum of ten thousand dollars which, when collected, shall be credited to the general fund to reimburse the same for the money This act is ordered to take immediate effect. Sections amended. Tax imposed on transfer of property. By will of resident. Non-resident. By deed, grant, etc. By beneficial interest. [No. 148.] AN ACT to amend sections one and two of act number one hundred eighty-eight of the Public Acts of eighteen hundred ninety-nine, as amended, entitled "An act to provide for the taxation of inheritances, transfers of property by will, transfers of property by the intestate laws of this State, or transfers of property by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor or donor or intended to take effect in possession or enjoyment at or after such death," same being sections fourteen thousand five hundred twenty-four and fourteen thousand five hundred twenty-five of the Compiled Laws of nineteen hundred fifteen. The People of the State of Michigan chact: SECTION 1. Sections one and two of act number one hundred eighty-eight of the Public Acts of eighteen hundred ninety-nine, as amended, entitled "An act to provide for the taxation of inheritances, transfers of property by will, transfers of property by the intestate laws of this State, or transfers of property by deed, grant, bargain, sale or gift, made in contemplation of the death of the grantor, vendor, or donor, or intended to take effect in possession or enjoyment at or after such death," same being sections fourteen thousand five hundred twenty-four and fourteen thousand five hundred twenty-five of the Compiled Laws of nineteen hundred fifteen, are hereby amended to read as follows: SEC. 1. That after the passage of this act a tax shall be and is hereby imposed upon the transfer of any property, real or personal, of the value of one hundred dollars or over, or of any interest therein or income therefrom, in trust or otherwise, to persons or corporations not exempt by law from taxation on real or personal property, in the following cases: First, When the transfer is by will or by the intestate laws of this State from any person dying seized or possessed of the property while a resident of this State; Second, When the transfer is by will or intestate law of property within the State, and the decedent was a nonresident of the State at the time of his death; Third, When the transfer is of property made by a resident or by non-resident, when such non-resident's property is within this State, by deed, grant, bargain, sale or gift made in contemplation of the death of the grantor, vendor or donor or intended to take effect, in possession or enjoyment at or after such death. Such tax shall also be imposed when any such person or corporation becomes beneficially entitled in possession or expectancy to any property or the income thereof by any such transfer, whether made before or after the passage of this act; When power ment deemed of appoint transfer and taxable. sion or Fourth, Whenever any person or corporation shall exercise a power of appointment derived from any disposition of property made either before or after the passage of this act, such appointment when made shall be deemed a transfer taxable under the provisions of this act in the same manner as though the property to which such appointment relates belonged absolutely to the donee of such power and had been bequeathed or devised by such donee by will; and whenever Certain omisany person or corporation possessing such a power of appoint- failure. ment so derived shall omit or fail to exercise the same within the time provided therefor, in whole or in part, a transfer taxable under the provisions of this act shall be deemed to take place to the extent of such omission or failure, in the same manner as though the persons or corporations thereby becoming entitled to the possession or enjoyment of the property to which such power related had succeeded thereto by a will of the donee of the power failing to exercise such power, taking effect at the time of such omission or failure. SEC. 2. When the property or any beneficial interest therein so passed or transferred exceeds the exemption hereinafter specified and shall not exceed in value fifty thousand dollars, the tax hereby imposed shall be: Tax when transfer exceeds certain amount exempted. child's First, Where the person or persons entitled to any beneficial interest in such property shall be the grandfather, grandmother, father, mother, husband, wife, child, brother, sister, wife or widow of the son, or the husband of the daughter, or to or for the use of any child or children adopted as such in conformity with the laws of this State or any other state or country, of the decedent grantor, donor or vendor, or for the use of any persons to whom such decedent grantor, donor or vendor stood in the mutually acknowledged relation of a parent: Provided, however, That Proviso, such relationship began at or before the child's seventeenth relationship. birthday and continued until the death of such decedent grantor, donor or vendor, or to or for the use of any lineal descendent of such decedent grantor, donor or vendor, such transfer of property shall not be taxable under this act, unless it is personal property of the clear market value of two thousand dollars or over, and when the transfer is to a wife such transfer of property shall not be taxable unless it is personal property of the clear market value of five thousand dollars or over, in which case the entire transfer shall be taxed under this act at the rate of one per cent of the clear market value thereof. The exemptions of sections one and two of this act shall apply and be granted to each beneficiary's interest therein, and not to the entire estate of a decedent. Rate of 1%. Exemptions, how applied. tions, etc., not to be made. When deduc- No deductions or exemptions from such tax shall be made for any allowance granted by the order of any court for the maintenance and support of the widow or family of a decedent pending the administration of the estate, when there is income from such estate accruing after death, which is available to pay such allowance, or for a longer period than one year, or for a greater amount than is actually used and expended for the maintenance and support of such widow or family for one year; When tax to be 5%. Tax of 25%. Primary rates. Second, Except as hereinafter provided, in all other cases the tax shall be at the rate of five per cent upon the clear market value of the property transferred; Third, Upon the transfer of property in any manner hereinbefore described, to or for the use of collateral relations or strangers in blood who are aliens not residing in the United States, or to or for the use of any corporation which is not chartered by the authority of the government of the United States or of any state, a tax of twenty-five per cent shall be levied and collected; Fourth, The foregoing rates are for convenience termed the primary rates. When the market value of such property or interest exceeds fifty thousand dollars the rate of tax upon such excess shall be as follows: Subdivision (a) up to five hundred rate; Upon all in excess of fifty thousand and thousand dollars, two times the primary Subdivision (b) Upon all in excess of five hundred thousand, three times the primary rate. Fifth, The provisions of subdivisions (a) and (b) of paragraph four of this section, shall not apply to the rate as fixed by paragraph three of this section. Approved May 3, 1919. |