Transcripts of decree, when Costs, how fixed; limit of. ment, so far as the same may be applicable. The judge of probate or the probate clerk or register shall upon the request of the prosecuting attorney or treasurer of the county, furnish one or more transcripts of such decree, which shall be docketed furnished, etc. and filed by the county clerk of any county of the State without fee, in the same manner and with the same effect as provided by law for filing and docketing transcripts, judgments and decrees of circuit courts in this State. Such costs shall be fixed by the judge of probate in his own discretion but shall not exceed in any case where there has not been a contest, the sum of one hundred dollars, or where there has been a contest, the sum of two hundred and fifty dollars. Whenever the probate judge shall certify that there was probable cause for issuing a citation and taking the proceedings specified in this section, the Auditor General shall pay or allow to the treasurer of the county all expenses incurred for the service of citations and other lawful disbursements not otherwise paid. In proceedings to which any county treasurer is cited as a party under sections eleven and twelve of this act, the Auditor General is When to retain authorized to designate and retain counsel to represent such county treasurer therein, and to direct such county treasurer to pay the expenses thereby incurred, out of the funds which may be in his hands on account of this tax. Auditor Gener allow expense. al, when to counsel for county treas urer. Treasurer to give receipts. nate. (RECEIPT) RECEIPTS FROM THE COUNTY TREASURER. SEC. 15. Any person shall, upon the payment of the sum of what to desig fifty cents, be entitled to a receipt from the county treasurer of any county, or, at his option, to a copy of a receipt that may have been given by such treasurer for the payment of any tax under this act under the official seal of such treasurer, which receipt shall designate upon what real property, if any of which any decedent may have died seized, such tax shall have been paid, by whom paid, and whether in full of such tax. Such receipts may be recorded in the office of the register of deeds of the county in which such property is situated, in a book to be kept by him for that purpose, which shall be labeled "transfer tax." 5.1911 No. 265. Fees of county treasurer. FEES FOR COUNTY TREASURER. SEC. 16. The treasurer of each county shall be allowed to retain on all taxes paid and accounted for by him each year, under this act one per centum. Such fees shall be in addition to the fees now allowed by law to such officers. BOOKS AND FORMS ΤΟ BE FURNISHED BY THE AUDITOR GENERAL. to contain. what made. SEC. 17. The Auditor General shall furnish to each judge Records, what of probate a book, which shall be a public record, and in which he shall enter the name of every decedent, upon whose estate letters of administration, or letters testamentary, or ancillary letters have been issued, the date and the place of death and former residence of such decedent, the estimated value of his real and personal property, the names, places, residences and relationship to him of his heirs at law, the names and places of residences of the legatees and devisees in any will of any such decedent, the amount of each legacy, and the established value of any real property devised therein, and to whom devised when from the records of the court or the testimony given there appears to be property in such estate liable to tax under this art. These entries shall be made from the data contained Entries, from in the papers filed on any such application, or in any proceedings relating to the estate of the decedent. The judge of probate shall also enter in such book the amount of the personal property of any such decedent, as shown by the inventory thereof when made and filed in his office, and the returns made by any appraiser appointed by him under this act, and the value of annuities, life estates, terms of years and other property of any such decedent or given by him in his will and otherwise, as fixed by the judge of probate and the tax assessed thereon, and the amounts of any receipts for payment of any tax on the estate of such decedent under this act filed with him. The Auditor General shall also furnish to each judge of Auditor probate forms for the reports to be made by such judge of pro- to furnish bate, which shall correspond with the entries to be made in forms for such book. REPORTS OF PROBATE JUDGE AND REGISTER OF DEEDS. General reports. and registers of filed. deeds to make 5.1911, No.73. SEC. 18. Each judge of probate shall, on January, April, Probate judges July and October first, of each year, make a report in duplicate deeds to make upon forms furnished by the Auditor General, containing all reports where the data and matters required to be entered in such book, one of which shall be immediately delivered to the county treasurer and the other transmitted to the Auditor General. The Register of register of deeds of each county shall at the same time make reports in duplicate, containing a statement of any deed or other duplicate. conveyance filed or recorded in his office of any property, which appears to have been made or intended to take effect in possession or enjoyment after the death of the grantor or vendor, the name and place of the residence of such grantor or vendor, the name and place of residence of the grantee or vendee and a description of the property transferred, one of which duplicates shall be immediately delivered to the county treasurer, Where filed. and the other transmitted to the Auditor General. REPORTS OF COUNTY 5.1907. No 155. 1909 No. 44 When 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, stating for what estate and by whom and when paid. The form of such report may be prescribed by the Auditor General. Tax to be paid He shall at the same time pay the State Treasurer all taxes received by him under this act, and not previously paid into the State treasury, and for all such taxes collected by him and not Interest, when paid into the State treasury within thirty days from the times herein required, he shall pay interest at the rate of eight per cent per annum. to State Treasurer. to be paid. Taxes, how SEC. 20. All taxes levied and collected under this act shall be paid into the State treasury, and be applied in paying the interest upon the primary school, university and other educational funds, and the interest and principal of the State debt in the order herein recited, until the extinguishment of the State debt, other than the amounts due to educatonal funds, when such taxes shall be added to and constitute a part of the primary school interest fund, in pursuance of and in compliance with section one of article fourteen of the constitution of this State. 5.1907 No. 328. "Estate" "Transfer," definition of. DEFINITIONS. 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 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, over which this State has any jurisdiction for the purposes of taxation. 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" and "prosecuting attorney" as used in this. act shall be taken to mean treasurer or prosecuting attorney of the county having jurisdiction as provided in section ten of this act. Approved May 2, 1899. [No. 189.] AN ACT to amend section one of chapter ninety-four of the revised statutes of eighteen hundred forty-six, entitled "Of criminal proceedings before Justices of the Peace," the same being section one thousand and nineteen of the Compiled Laws of eighteen hundred ninety-seven. The People of the State of Michigan enact: SECTION 1. That section one of chapter ninety-four of the Revised Statutes of eighteen hundred forty-six, entitled "Of criminal proceedings before justices of the peace," the same being section one thousand and nineteen of the Compiled Laws of eighteen hundred ninety-seven, be and the same is hereby amended so as to read as follows: (1019) SECTION 1. Any justice of the peace shall have Power and jurisdiction of power to hold a court subject to the provisions hereinafter justices of the contained, to hear and determine charges for offenses arising peace in crimwithin their respective counties, as follows: inal cases. 1. All cases of larceny, not charged as a second offense, Larceny. when the value of the property stolen shall not exceed twentyfive dollars. battery. 2. Cases of assault and battery, not charged to have been Assault and committed riotously, or upon any public officer in the execution of his duties, or with intent to commit any other offense. 3. Charges for wilfully destroying, removing, injuring or Destroying defacing any mile-stone or mile-board, or injuring or defacing guide post, etc. any inscription or device upon any guide-post or guide-board on any highway, or removing, destroying or injuring any guide-post or guide-board. animals. 4. Charges for wilfully and maliciously killing, maiming or Maiming disfiguring any horses, cattle or other beast of another person, or for wilfully and maliciously destroying or injuring the personal property of another, by any other means, where the value of the beast killed, or the injury done, shall not exceed twenty-five dollars. monument, etc. 5. Charges for wilfully and maliciously breaking down, Removing injuring, removing or destroying any monument erected for the purpose of designating the boundaries of any township, or any tract or lot of land, or any tree marked for that purpose, or for wilfully and maliciously marring or defacing any building or any sign-board; or wilfully and maliciously extinguishing any lamp, or breaking, destroying, or removing any lamp, or any lamp-post, or any railing or post erected on any bridge, sidewalk, street, highway, court or passage. 6. Charges against any person for wilfully committing any Trespass by trespass, by cutting down or destroying any timber or wood, cutting wood, standing or growing on the land of another, or by carrying away any kind of timber or wood, cut down or lying on such land: or by digging up or carrying away any stone, ore, gravel, Idem. Limitation of fine, etc. Proviso. clay, sand, turf or mould from such land, or any roots, fruit or plant there being, or by cutting down or carrying away any grass, hay, or any kind of grain standing, growing, or being on such land, or by carrying away from any wharf or landing place any goods whatever in which he has no interest, of the value of five dollars or more. 7. Charges against any person for wilfully committing any trespass by entering upon the garden or orchard, or other improved land of another, without permission of the owner thereof, with intent to cut, take, carry away, destroy or injure the trees, grain, grass, hay, fruit or vegetables there growing or being. 8. And all other offenses punishable by fine not exceeding one hundred dollars, or punishable by imprisonment in the county jail not exceeding three months, or punishable by both said fine and imprisonment: Provided, That whenever, in any criminal case, tried before any justice of the peace, the defendant shall be adjudged guilty and punishment by fine or imprisonment shall be imposed in excess of that allowed by law, the judgment shall not for that reason alone be adjudged altogether void nor be wholly reversed and annulled, but the same shall be valid and effectual to the extent of the lawful penalty, and shall be reversed and annulled only in respect to the unlawful excess. Approved May 2, 1899. Section amended. [No. 190.] AN ACT to amend section one of chapter six of act number one hundred sixty-four of the public acts of eighteen hundred eighty-one, the same being compiler's secton five thousand one hundred three of Howell's Annotated Statutes, and section number four thousand seven hundred seventeen of the Compiled Laws of eighteen hundred ninety-seven, relative to the bonded indebtedness of school districts. The People of the State of Michigan enact: SECTION 1. Section one of chapter six of act number one hundred sixty-four of the public acts of eighteen hundred eighty-one, the same being compiler's section five thousand one hundred three of Howell's Annotated Statutes, and section four thousand seven hundred seventeen of the Compiled Laws of eighteen hundred ninety-seven, relative to the bonded indebtedness of school districts, is hereby amended to read as follows. |