[No. 32.] AN ACT to amend section fourteen of act two hundred six of the public acts of eighteen hundred ninety-three, as amended, 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 lands 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 one, eighteen ⚫ hundred ninety-three, being section thirty-eight hundred thirty-seven of the compiled laws of eighteen hundred ninety-seven. The People of the State of Michigan enact: amended. SECTION 1. That section fourteen of act number two hun- Section dred six of the public acts of eighteen hundred ninety-three, as amended, 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 lands 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 any of the provisions of this act," approved June one, eighteen hundred ninety-three, being section thirty-eight hundred thirty-seven of the compiled laws of eighteen hundred ninety-seven, be and the same is hereby amended so as to read as follows: SEC. 14. (3837) The excepted cases referred to in the preceding section are as follows, viz.: property. 1. All goods and chattels situate in some township other Non-residents, 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 : Pro- Proviso. vided, That the procuring any such property to be manufactured upon contract shall be deemed the hiring a mill or manufactory within the meaning of this section. 2. All animals kept throughout the year in some township other than where the owner resides shall be assessed to such Animals. Bank shares. Proviso. Property of minors, etc. Estates of deceased persons. Personal property, how assessed. Exception. Property on public lands. Proviso. Non-residents forest products. owner, or the person in possession, in the township where 4. The personal property of minors under guardianship shall be assessed to the guardian in the township where 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. 5. The personal property belonging to the estates of deceased persons, in the hands of executors or administrators, shall be assessed to them in the township and in the school district where the deceased last dwelt, until they shall give notice that the estate has been distributed to the parties interested. If such deceased was a non-resident of the State such property shall be assessed in the township where situated, to such executors or administrators, or to the person in possession. 6. Personal property under the control of a trustee or agent, whether a corporation or a natural person, may be assessed to such trustee or agent in the township where he resides, 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. 7. All personal property of any person situated 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 shall not be necessary to remove any such buildings for the purpose of sale. 8. Personal property of non-residents of the State, and all forest products owned by residents or non-residents, or estates of deceased persons, shall be assessed in the township 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 situated in such township, on the second Monday of April of the year when the Exception as to 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 property in transit. corporations 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 corporation 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 Persons and any such property belonging to a non-resident of this State may recover. 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 corporation so assessed is 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. This act is ordered to take immediate effect. Approved April 8, 1899. Further proviso. [No. 33.] AN ACT to fix the salary of the chief of the Corporation The People of the State of Michigan enact: division. SECTION 1. That from and after the first day of January, Salary of chief one thousand eight hundred and ninety-nine the chief of the of corporation corporation division of the department of State shall receive an annual salary at the rate of fifteen hundred dollars, payable monthly or quarter yearly: Provided, He shall not, Proviso. directly or indirectly, receive any fees or perquisites whatever Penalty for entering building to commit crime. [No. 34.] AN ACT to make the breaking and entering, or entering without breaking, any barn, granary or other outbuilding, in the night time, with intent to commit the crime of murder, rape, robbery or any other felony or larceny, a felony, and to provide a penalty therefor. The People of the State of Michigan enact: SECTION 1. Every person who shall break and enter, or enter without breaking, any barn, granary or other outbuilding, in the night time, with intent to commit the crime of murder, rape, robbery or any other felony or larceny, shall, upon conviction, be punished by imprisonment in the State Prison for not more than five years, or by fine not to exceed one thousand dollars, or by both such fine and imprisonment, in the discretion of the court. This act is ordered to take immediate effect. Number who may organize. [No. 35.] AN ACT to provide for the incorporation of associations to promote the business of growing, handling, storing and selling fruit and other farm products. The People of the State of Michigan enact: SECTION 1. That any number of persons, residents of this State, not less than thirty, may associate themselves together and become a body corporate for the purpose of promoting their interests as fruit growers and farmers handling, storing and selling fruit and farm produce owned by members of said association and for the protection of their joint and individual rights and for such other and such further object of material benefit and protection as are germain to the purposes of this To execute articles of asso- act. The persons so associated shall execute articles of ciation in tripli- association in triplicate and sign and acknowledge the same cate. edged where Proviso. Amount of. before some officer authorized by the laws of the State of How acknowl Michigan to take acknowledgments of deeds and file one of filed. said copies with the Secretary of State of the State of Michigan and one with the county clerk of the county or counties in which said association is doing business and retain one copy thereof; and, upon such execution, acknowledgment and filing the said articles of association, said association shall become a body corporate for the purposes mentioned therein: Provided, No two corporations shall assume the same name. SEC. 2. The capital stock of such corporation shall be fixed Capital stock. and limited by their articles of association, and must be at least ten thousand dollars, and not to exceed fifty thousand dollars, and the capital stock may be increased or decreased How increased by a two-thirds vote of the stockholders at any regular or special meeting called for such purpose. At least five per cent of said capital stock shall be paid in cash, and an affidavit to Liability of that effect shall be filed with the articles of association. Each and every stockholder shall be personally liable for the debts of the corporation for the amount of the shares of stock by him held, which shares shall be of the par value of ten dollars. SEC. 3. The articles of association shall state: (1) The names of persons associated in the first instance to state. as members with their places of residence; (2) The purposes of the association, conforming with the provisions of this act; (3) The corporate name and the period of incorporation not to exceed thirty years; (4) The terms, conditions and qualifications of membership in the corporation; (5) The officers and committees created, the names of officers and members of committees first selected, the term of such offices and members and the time of holding an annual meeting. or diminished. stockholders. What articles of association SEC. 4. Every association incorporated under this act shall By-laws. make and adopt all needful by-laws for its government and enforce the same by penalties and forfeitures and may thereby establish a uniform system of dues, assessments or benefits to be levied upon the members, prescribe the duties of officers, require bonds of the same for the faithful discharge of their duties. Such by-laws shall prescribe the qualifications of What shall members, the manner in which they shall be admitted, suspended or expelled, the manner of electing and removing officers, their official duties, the time and manner of calling and holding meetings, the manner and condition in which personal property and real estate may be acquired, held and disposed of and such other by-laws as may be deemed necessary for the management of the affairs of said association. prescribe. officers and SEC. 5. The officers of the association shall consist of a Duties of president, secretary, treasurer and a board of trustees, com- trustees. posed of not less than five members of the association. The president and secretary shall be ex-officio members of such |