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SEC. 3. The Auditor General shall incorporate in the State Tax levy. tax for the year nineteen hundred nine the sum of one thousand seven hundred thirty-five dollars and seventy-one cents, which, when collected, shall be credited to the general fund to reimburse the same for the money hereby appropriated. Approved April 16, 1909.

[No. 41.]

AN ACT limiting the amount which may be raised in any county in any one year by the board of supervisors.

The People of the State of Michigan enact:

buildings, etc.

SECTION 1. The board of supervisors of any county may Tax levy in any one year levy a tax of one-tenth of one mill on the for public assessed valuation of said county for the construction or repair of public buildings or bridges, or may borrow an equivalent sum for such purpose; and in any county where the assessed valuation is less than ten million dollars, the board may levy a tax or borrow for such purpose to the amount

of one thousand dollars, but no greater sum shall be raised Referendum. for such purpose in any county in any one year unless submitted to the electors of the county and approved by a majority of those voting thereon in the manner provided in this act.

electors.

SEC. 2. Whenever the board of supervisors of any county Question to be shall by resolution vote in favor of levying a tax or borrow. submitted to ing money in excess of the amounts prescribed in section one of this act, the question of levying or borrowing such sum shall be submitted to the electors of the county at the general November election or the biennial spring election, or at an election to be held on the first Monday in April subsequent to the passage of such resolution by the board of supervisors. A copy of such resolution shall be served upon the sheriff of the county by the county clerk. It shall be the Sheriff to duty of the sheriff at least twenty days prior to the date of the election at which such question shall be submitted to the electors to cause to be delivered to the township clerk in each township and to the chairman of the board of election inspectors in each ward in any city in his county a notice in writing that at such election there will be submitted to the electors of such county the question of raising the amount prescribed in the resolution passed by the board of supervisors, and cause the same to be published in one or more news- Publication. papers printed and circulating in said county, if one be

give notice.

Duty of township clerk, etc.

Board to

prepare ballots.

Form of ballot.

Ballots,

printed and circulated therein, at least two consecutive weeks before said election.

SEC. 3. It shall be the duty of the township clerk or chairman of the board of election inspectors upon receipt of the notice herein required to give notice in writing under his hand of the time and place when such question will be submitted to the electors. Such township clerk or chairman of the board of election inspectors shall cause such notice to be posted up in at least five of the most public places in the said township or ward, at least ten days before said election. SEC. 4. It shall be the duty of the board of election commissioners of such county to prepare the necessary ballots for use of the electors in voting upon the question referred to in this act. The said question shall be printed upon a ballot separate and distinct from all. other ballots, which ballot shall be in the following form:

Instruction to Voter.

Mark a cross in the square to the left of the word "Yes" or "No."

To authorize the Board of Supervisors to borrow $....... () Yes.

To authorize the Board of Supervisors to borrow $........ () No.

There shall be inserted in the above blank the amount set forth in the resolution of the board of supervisors. The distribution of. ballots so prepared shall be distributed by the board of election commissioners within the same time and in the same manner that ballots are distributed prior to a general election. All ballots upon which an elector marks a cross in the square to the left of the word "Yes" shall be counted in favor of raising the amount of money stated in the resolution of the board of supervisors, and all ballots upon which an elector marks a cross in the square to the left of the word "No" shall be counted against the question of raising the amount set forth in the resolution of the board of supervisors. All ballots cast at any election on such question shall be received, counted, canvassed and returned in the manner now governing for the election of county officers. If at any such election a majority of the electors voting on such question shall decide in favor of authorizing the board of supervisors to raise the amount set forth in said resolution, such amount may be borrowed in the same manner as the amounts referred to in section one of this act may be borrowed in the first instance.

Canvass, return, etc.

Approved April 21, 1909.

[No. 42.]

AN ACT to amend section thirty-seven of act number one hundred eighty-three of the public acts of eighteen hundred ninety-seven, entitled "An act to provide for the appointment and to fix the term of office, duties and compensation of circuit court stenographers in the State of Michigan," said section being compiler's section three hundred ninety-nine of the Compiled Laws of eighteen hundred ninety-seven.

The People of the State of Michigan enact:

SECTION 1. Section thirty-seven of act number one hun- Section dred eighty-three of the public acts of eighteen hundred amended. ninety-seven, entitled "An act to provide for the appointment and to fix the term of office, duties and compensation of circuit court stenographers in the State of Michigan," being compiler's section three hundred ninety-nine of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended to read as follows:

SEC. 37. In the twenty-fourth circuit the stenographer Salary. shall be paid an annual salary of two thousand dollars. Approved April 21, 1909.

[No. 43.]

AN ACT to amend section fifty-one of chapter fourteen of the revised statutes of eighteen hundred forty-six, being compiler's section two thousand five hundred forty-nine of the Compiled Laws of eighteen hundred ninety-seven, so as to provide for two judges of probate in certain cases.

The People of the State of Michigan enact:

SECTION 1. Section fifty-one of chapter fourteen of the Section revised statutes of eighteen hundred forty-six, being com- amended, piler's section two thousand five hundred forty-nine of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended to read as follows:

election of,

SEC. 51. The judge of probate for each organized county Probate shall be elected at the general election for the term of four judge, years and shall have possession of the seal, records, books, term, etc. files and papers belonging to the court of probate, and shall keep a record of all orders, decrees and other official acts made or done by him, which records may be inspected by

Additional judge.

Powers, duties,

etc.

all persons interested without charge. In counties having two hundred fifty thousand inhabitants there shall be two judges of probate who shall be elected at alternate biennial elections. They shall have equal powers, duties and comcompensation, pensation, except that the power of appointment, nomination and removal of the several employes provided by law for such court and the offices connected therewith, and the general direction and control of the business of such court, including the division of the work between the two judges, shall be vested in the judge having served for the longest period continuously. Whenever the United States census shall show that any county has two hundred fifty thousand inhabitants, the additional office herein provided for shall be deemed to be created and vacant, which vacancy shall be filled by appointment of the Governor, and the person so appointed shall hold office until a successor is elected and qualified. At the next general election a successor to such officer shall be elected who shall hold office until his successor shall be elected at the next alternate biennial election provided for in section fourteen of article seven of the constitution, and shall have qualified. Approved April 21, 1909.

Vacancies, how determined and filled.

Successor, how elected, term of office.

Section amended.

[No. 44.]

AN ACT to amend section nineteen of act number one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, as amended by act number one hundred ninetyfive of the public acts of nineteen hundred three, and act number one hundred fifty-five of the public acts of nineteen hundred seven, entitled "An act to provide for the taxation of inheritances, transfers of property by will, transfer 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," to make an appropriation for the provisions of this act and to provide a tax therefor.

The People of the State of Michigan enact:

SECTION 1. Section nineteen of act number one hundred eighty-eight of the public acts of eighteen hundred ninetynine, entitled "An act to provide for the taxation of inheritances, transfers of property by will, transfer 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," as amended by act number one hundred ninety-five of the public acts of nineteen hundred three, entitled "An act to amend sections one, two, three, four, five, six, seven, eight, nine, ten, eleven, twelve, thirteen, fourteen, fifteen, sixteen, seventeen, eighteen, nineteen and twenty-one of act number one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, 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,'" as amended by act number one hundred fifty-five of the public acts of nineteen hundred seven, entitled "An act to amend sections three, four, eleven and nineteen of act number one hundred eighty-eight of the public acts of eighteen hundred ninety-nine, entitled 'An act to provide for the taxation of inheritances, transfers of property by will, transfer of property by the intestate laws of this State, 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,'" is hereby amended to read as follows:

what to

SEC. 19. Each county treasurer shall make a report under Quarterly oath to the Auditor General on January, April, July and report, October first of each year of all taxes received by him under contain. this act during the preceding calendar quarter, stating for 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 such report shall be prescribed by the Auditor General. If receipts issued by the county treasurer and money Interest on received thereon are not forwarded within the time speci- arrears. fied in section three of this act, he shall pay interest at the rate of eight per centum per annum in addition to the amount of such delinquent taxes then in arrears. The Auditor Auditor General may employ not to exceed four examiners General may employ whose duties shall be to make examinations of the records examiners; salary. of the several 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 examiners shall be paid out of Expenses, the general fund in the State treasury upon allowance by the State Board of Auditors after approval by the Auditor

how paid.

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