Relative to valuation of properties. Members to attend meetings of board. Annual report to Governor. Report to be printed. Assessment rolls to be inspected by board. has been omitted. the causes of the loss; the proceedings of said board, and such other matters of information concerning the public revenues as it may deem of public interest. 9. To further report to the legislature at the beginning of the regular sessions, specifically, the true valuation of the properties of corporations paying specific taxes and the rate of taxation actually paid on said valuation and the true valuation of all other properties of the State and the rate of taxation the same are paying, to the end that the legislature shall have the information necessary to rearrange the rate or system of taxation on said properties, so that all taxable properties of the State may be taxed uniformly. 10. To be present at each meeting of the State Board of Equalization and furnish such information as said board may require, and that may assist said board in the performance of the duties imposed upon it by law. SEC. 151. The Board of State Tax Commissioners shall, on or before the fifteenth day of December in each year, make an annual report to the Governor of this State, setting forth the workings of said commission during the preceding year, and containing the findings and recommendations of said commission in relation to all matters of taxation. The Board of State Auditors shall cause five thousand copies of said annual report to be printed on or before the fifteenth day of January succeeding the making of said report. Three hundred copies of said report shall be placed at the disposal of the State Librarian for distribution and exchange. SEC. 152. After the various assessment rolls required to be made under this act shall have been passed upon by the several boards of review, and prior to the time fixed for equalization and apportionment of State and county taxes, the said several assessment rolls in the State shall be subject to inspection by said Board of State Tax Commissioners or by any member thereof; and in case it shall appear, or be made When property to appear, to said board that property subject to taxation has been omitted from said roll, or individual assessments have not been made in compliance with law, the said board may issue an order directing the assessor whose assessments or failure to assess is complained against, to appear with his assessment roll at a time and place to be stated in said order, said time to be not less than seven days from the date of issuance of said order, and the place to be at the office of the board of supervisors at the county seat or such other place in said county in which said roll was made, as said board shall deem most convenient for the hearing herein provided. A notice of time and place the time and place that said assessor is ordered to appear with said roll, together with a statement of the persons whose property or whose assessments are to be considered shall be published in a newspaper published at the county seat of said county if there be one; if not in some paper printed in said county if there be any, at least, five days before the time at Notice of assessor to appear with roll, to be published. held. may be which said assessor is required to appear, and where practicable personal notice by mail shall be given to said persons prior to said hearing. A copy of said order shall also be served. upon the supervisor or assessing officer in whose possession said roll shall be, at least three days before he is required to appear with said roll. The said board or any member thereof Hearing, how shall appear at the time and place mentioned in said order, and the supervisor or assessing officer upon whom said notice shall have been served shall appear also with said assessment roll. The said board or any member thereof, as the case may be, shall then and there hear and determine as to the proper assessment of all property and persons mentioned in said notice, and all persons affected or liable to be affected by the review of said assessments thus provided for may appear and be heard at said hearing. In case said board or the member thereof who Assessments shall act in said review, shall determine that the assessments changed. so reviewed are not assessed according to law, he or they shall, in a column provided for that purpose, place opposite said property the true and lawful assessment of the same. As to the property not upon the assessment roll, the said board or mem- Property not on ber thereof acting in said review, shall place the same upon added. said assessment roll by proper description, and shall place thereafter, in the proper column, the true cash value of the same. In case of review under the provisions of this section, the said board or the member thereof acting in said review shall certify under his hand officially and spread upon said roll a certificate of the day and date at which said assessment roll was reviewed by him, and the changes by him made therein. For appearing with said roll as required herein the supervisor Per diem of asor assessing officer shall receive the same per diem as is re- for appearing. ceived by him in the preparation of his assessment roll, to be presented to and paid by the proper officers of the municipality of which he is the assessing officer, in the manner as his other compensation is paid. The action of said board or member Action of taken as provided in this act shall be final. roll may be sessing officer board final. of assessment roll. SEC. 153. In case it shall appear or be made to appear to General review said board that any assessment roll in the State is so grossly irregular and unlawfully assessed that adequate compliance with the law cannot be secured except by a general review of said assessment roll, said board may make and issue an order that said assessment roll shall be subject to general review, and the time and place shall be stated in said order, at which said roll shall be reviewed, and under said order the assessor whose assessment or failure to assess is complained against shall be required to appear with his assessment roll at the time and place thus determined, said time to be not less than fourteen days from the issuance of said order, and the place to be at the office of the board of supervisors at the county seat, or such other place in said county in which said roll was made, as said board shall deem most convenient for the hearing herein provided for. A notice of the time and place and place. Notice of time On whom to be served. Board may change roll. etc. Board to report property not assessed. that said assessor is required to appear with said roll, together with a statement that said roll will be subject to general review, and that all persons interested therein may be heard at said time, shall be published in a newspaper published at the county seat of said county, if there be one; if not, in some paper printed in said county, if there be any, at least seven days before the time at which said assessor is required to appear. A copy of the order made as aforesaid shall be served upon the supervisor or assessing officer in whose possession said roll shall be, at least three days before he is required to appear with said roll. The said board or any member thereof shall appear at the time and place mentioned in said order and the supervisor or assessing officer upon whom said notice shall have been served shall appear also with said assessment roll. The said board or any member thereof, as the case may be, shall then and there review said assessment roll and may hear and determine complaints as to the said assessment roll and the assessments of property therein, and he or they shall have power to determine in accordance with law, the amount at which said assessments shall be placed, and to change the same, so that said assessments may comply with the law. Also to place upon said roll property omitted therefrom in the same manner as provided in the last preceding section. The determination of said board or member thereof acting in said review shall place in a column provided for that purpose, and shall proceed in all respects as provided in the last preceding section, and the supervisor or assessing officer shall receive the same compensation as provided in said section. SEC. 154. If it shall be made to appear to said board at any time after the last meeting of the State Board of Equalization that any property liable to taxation has not been assessed for any previous year as hereinafter provided, the said board shall report the same to the proper assessing officer and the same shall be listed for taxation upon the next assessment roll that shall be made, and shall be valued as all other property. The said board shall further certify to the board of supervisors of the several counties at the October session thereof, next after said property shall be then listed for taxation, the description of said property and the several years that the same has been liable for, and escaped taxation, and said board of supervisors shall ascertain the rate of taxation for said several years and shall order the taxes for said years to be spread against said property upon the valuation for the then current year, and the Charge against same shall be so spread in a column provided for that purpose, and it shall constitute a charge against the person and property, and be collected as other taxes: Provided however, That this provision shall not be deemed to relate back prior to the going into effect of this section: And provided further, That in case of change in ownership of the property omitted person and property. Proviso. Further proviso. said taxes shall not be spread against said property prior to This act is ordered to take immediate effect. [No. 155.] AN ACT limiting the time in which Actions may be brought to recover Damages for Personal Injuries. The People of the State of Michigan enact: cover damages SECTION 1. That no action shall hereafter be brought in Action to reany courts of this State to recover damages for personal in- when brought. juries unless the same shall be brought within three years from the occurrence upon which the claim for liability is founded. clause. SEC. 2. All acts or parts of acts in anywise contravening Repealing any of the provisions of this act are hereby repealed. This act is ordered to take immediate effect. Approved June 23, 1899. [No. 156.] AN ACT to amend act number fifty of the Public Acts of eighteen hundred and eighty-seven, as amended by act number one hundred and twenty-four of the Public Acts of eighteen hundred and eighty-nine, and act number two hundred and sixtynine of the Public Acts of eighteen hundred and ninety-five, entitled "An act to provide for the incorporation and regulation of certain Corporations generally known as Building and Loan Associations," by adding one new section thereto, to be known as section thirty-four. The People of the State of Michigan enact: SECTION 1. That act number fifty of the public acts of eight Act amended. een hundred and eighty-seven, as amended by act number one hundred and twenty-four of the public acts of eighteen hundred and eighty-nine, and by act number two hundred and sixty-nine, of the public acts of eighteen hundred and ninetyfive, entitled "An act to provide for the incorporation and regulation of certain corporations generally known as building and loan associations," be and the same is hereby amended by Salary of chief of division. adding thereto a new section to be known as section thirtyfour, to read as follows: SEC. 34. The chief of the building and loan division of the Department of State shall receive an annual salary of fifteen. hundred dollars, payable monthly. This act is ordered to take immediate effect. Adjutant Gen books and compile history of soldiers. [No. 157.] AN ACT to provide for the continuance of the recompilation and copying of the records in the office of the Adjutant General pertaining to the Enlistment, Muster, History and final disposition of the Soldiers and Sailors from this State during the War of the Rebellion, and for the Publication of a "Roster of Michigan Soldiers from eighteen hundred sixtyone to eighteen hundred sixty-six, inclusive," and to make appropriation therefor. The People of the State of Michigan enact: SECTION 1. That the Adjutant General is hereby authorized eral to provide and directed to provide suitable books and to recompile and copy from papers now on file in his office, and from such other official papers as he may obtain, the military or naval history of each and every soldier or sailor who enlisted from or was credited to this State during the war of the rebellion. Such history shall show, as far as may be possible, the name, age, date of enlistment, military or naval history and final disposition of each such soldier or sailor. Appropriation. To be incorporated in State tax. SEC. 2. The sum of three thousand dollars is hereby appropriated, or so much thereof as may be necessary, out of any moneys in the State Treasury to the credit of the general fund not otherwise appropriated, for the purposes mentioned in this act. SEC. 3. The Auditor General shall add to and incorporate in the State tax for the year one thousand eight hundred and ninety-nine the sum of three thousand dollars, to be assessed, levied and collected as other State taxes are assessed, levied and collected, which sum, when collected, shall be placed to the credit of the general fund to reimburse it for the sum appropriated by section two of this act. This act is ordered to take immediate effect. |