Proviso. public buildings belonging to the county, as said board shall direct, and the insurance thereon shall be taken in the name of the treasurer, and his successors in office: Provided, That in such counties as shall have a board of county auditors, said board of county auditors shall, when directed by the board of supervisors of said county, cause to be insured any or all of the public buildings belonging to said county or any other property, real or personal, belonging to said county, as said board of supervisors shall direct, and the insurance thereon shall be taken in the name of the county treasurer and his successors in office. Approved April 30, 1925. Number and apportionment. Entitled to two. Entitled to one. Counties con- [No. 152.] AN ACT to fix the number of members of the house of representatives, and to apportion representatives among the several counties of the state. The People of the State of Michigan enact: SECTION 1. The house of representatives shall be composed of one hundred members, and representatives shall be apportioned among the counties of the state as follows: The county of Wayne shall have twenty-one representatives. The counties of Genesee and Saginaw, each, shall have three representatives. The following counties shall have two representatives each: Bay, Berrien, Calhoun, Houghton, Ingham, Jackson, Kalamazoo, Muskegon, Oakland and St. Clair. The following counties shall have one representative each: Allegan, Barry, Branch, Cass, Chippewa, Clinton, Delta, Dickinson, Eaton, Gogebic, Grand Traverse, Gratiot, Hillsdale, Huron, Ionia, Iron, Isabella, Lapeer, Macomb, Manistee, Mason, Menominee, Monroe, Montcalm, St. Joseph, Sanilac, Tuscola, Van Buren, Washtenaw, Lenawee, Ottawa, Marquette, Livingston and Shiawassee. The following combination of counties shall each constitute a representative district and shall have one representative for each such district. The election returns of each district shall be made to the county which has the largest population according to the nineteen hundred twenty federal census in such district: Oceana and Newaygo, Osceola and Clare, Gladwin and Midland, Ogemaw, Iosco and Arenac, Alpena and Alcona, Montmorency, Presque Isle, Oscoda, Crawford and Ros of county. SEC. 2. The board of supervisors of each county entitled Division under this act to more than one representative shall, prior to the first day of July, nineteen hundred twenty-six, either at its regular meeting in April or at a special meeting called for that purpose, divide the county into representative districts. Approved May 1, 1925. [No. 153.] AN ACT to amend section one of act number two hundred sixty-nine of the public acts of nineteen hundred nine, entitled "An act to revise the laws relating to the state agricultural college, to prescribe the powers and duties of the state board of agriculture, and to repeal all acts and parts of acts inconsistent with the provisions of this act", the same being section one thousand two hundred thirtythree of the compiled laws of Michigan of nineteen hundred fifteen. The People of the State of Michigan enact: SECTION 1. Section one of act number two hundred sixty- Section nine of the public acts of nineteen hundred nine, entitled "An amended. act to revise the laws relating to the state agricultural college, to prescribe the powers and duties of the state board of agriculture, and to repeal all acts and parts of acts inconsistent with the provisions of this act", the same being section one thousand two hundred thirty-three of the compiled laws of Michigan of nineteen hundred fifteen, is hereby amended to read as follows: SEC. 1. The state agricultural college, reorganized by Name act number one hundred eighty-eight of the public acts of changed. eighteen hundred sixty-one, shall hereafter be known by the name and style of "Michigan state college of agriculture and applied science". Said Michigan state college of agriculture and applied science shall provide the inhabitants of this state with the means of acquiring a thorough knowledge of agriculture and all its allied branches, of mechanic arts, of domestic art, of domestic science, of military tactics and of military engineering, and to this end it shall afford such instruction in science, art and literature as, in the judgment of its governing body, will promote the object of the institution. Wherever reference is made in act number two hundred sixty-nine of the public acts of nineteen hundred nine or any other law to the "Michigan agricultural college", such reference shall be construed to mean the "Michigan state college of agriculture and applied science" herein provided for. This act is ordered to take effect May thirteen, nineteen hundred twenty-five. Approved May 1, 1925. Sections amended. [No. 154.] AN ACT to amend sections forty-six b and forty-six c of chapter two of act number three hundred fourteen of the public acts of nineteen hundred fifteen, entitled "An act to revise and consolidate the statutes relating to the organization and jurisdiction of the courts of this state; the powers and duties of such courts, and of the judges and other officers thereof; the forms of civil actions, the time within which civil actions and proceedings may be brought in said courts; pleading, evidence, practice and procedure in civil actions and proceedings in said courts; to provide remedies and penalties for the violation of certain provisions of this act; and to repeal all acts and parts of acts inconsistent with, or contravening any of the provisions of this act," said chapter being sections twelve thousand eighty-three to twelve thousand two hundred twenty-eight, inclusive, of the compiled laws of nineteen hundred fifteen, which sections were created by act number two hundred of the public acts of nineteen hundred seventeen and by act number three hundred fifty-seven of the public acts of nineteen hundred nineteen. The People of the State of Michigan enact: SECTION 1. Sections forty-six b and forty-six c of chapter two of act number three hundred fourteen of the public acts of nineteen hundred fifteen, entitled "An act to revise and consolidate the statutes relating to the organization and jurisdiction of the courts of this state; the powers and duties of such courts and of the judges and other officers thereof; the forms of civil actions; the time within which civil actions and proceedings may be brought in said courts; pleading, evidence, practice and procedure in civil actions and proceedings in said courts; to provide remedies and penalties for the violation of certain provisions of this act; and to repeal all acts and parts of acts inconsistent with or contravening any of the provisions of this act," said chapter being sections. twelve thousand eighty-three to twelve thousand two hundred twenty-eight, inclusive, of the compiled laws of nineteen hundred fifteen, which sections were created by act number two hundred of the public acts of nineteen hundred seventeen and by act number three hundred fifty-seven of the public acts of nineteen hundred nineteen, are hereby amended to read as follows: SEC. 46b. There shall be three circuit judges in the judi- Additional judge, apcial circuit in which the county of Genesee is or may be sit pointment, uated, the same now being the seventh judicial circuit. The etc. office of the additional circuit judge created by this act shall be deemed vacant from and after the day when this act shall take effect, and such vacancy shall be filled by appointment of the governor until the general election in November of nineteen hundred twenty-six and until successor is elected and qualified. The judge so appointed shall qualify and enter upon the discharge of his duties within ten days after his appointment and continue until his successor shall be elected and qualified. grapher. SEC. 46c. The official stenographer of the seventh judicial Stenocircuit shall be the stenographer to attend upon the proceedings before all circuit judges in the judicial circuit in which the county of Genesee is or may be situated, as provided in section forty-six b of this act, his duties and compensation as such stenographer for any additional circuit judges to be as now provided by law for regularly appointed stenographers for additional circuit judges. This act is ordered to take immediate effect. [No. 155.] AN ACT to create a state tax department; to prescribe its powers and duties and the administration thereof; to provide for the transfer to said department of the powers and duties now vested by law in the board of state tax commissioners; to abolish said board, the powers and duties of which are hereby transferred, and to repeal all acts and parts of acts contravening any of the provisions of this act. The People of the State of Michigan enact: SECTION 1. There is hereby created a state tax department State tax which shall exercise such powers and perform such duties department as are herein granted and imposed. Within thirty days after created. Terms. Salary. Powers and duties transferred. To administer tax laws, etc. this act becomes effective, the governor shall appoint three persons as commissioners, to administer the affairs of said department. One commissioner shall be appointed for a term of four years, one for a term of three years and one for a term of two years. At the expiration of such terms, commissioners shall be appointed for terms of four years each. Appointments to fill vacancies shall be made for the remainder of the unexpired terms. The governor shall designate one of the members as chairman of the commission, and one member shall be appointed by the commission to act as secretary thereof. Each of the commissioners shall receive an annual salary of five thousand dollars together with his actual and necessary expenses incurred in the discharge of his official duties. Each member shall devote all of his time to the duties of the office. The said department may engage the services of such assistants and employes as may be necessary to carry out the provisions of this act, or of any other law of the state affecting the powers and duties of said department. The compensation of all such assistants and employes, and the number thereof, shall be subject to the approval of the state administrative board. All such assistants and employes when traveling in the discharge of their duties shall receive their actual traveling expenses. All salaries and expenses authorized by this act shall be paid out of the state treasury in the same manner as the salaries and expenses of other state officers are paid. The governor may remove any member of the said board for habitual misconduct, misfeasance, habitual or wilful neglect of duty, or when he shall be satisfied that such officer is incompetent properly to execute the duties of his office. Each member of said board shall, within twenty days after he shall receive notice of his appointment, qualify by taking and subscribing the constitutional oath of office. SEC. 2. The powers and duties now vested by law in the board of state tax commissioners are hereby transferred to and vested in the state tax department, and all records, files, books and papers of every nature pertaining to the functions of said board shall be turned over to said state tax department and shall be preserved as a part of the records and files of said department. Upon the taking effect of this act, the board of state tax commissioners shall be abolished, and the powers and duties heretofore exercised and performed by said board, under authority of law, shall hereafter be exercised and performed by the state tax department. Whenever, in any law of the state, reference is made to the board of state tax commissioners, whose powers and duties are thus transferred, such reference shall be deemed to be made to the state tax department. SEC. 3. The state tax department shall have general supervision of the administration of the tax laws of the state and shall render such assistance, and give such advice and counsel, to the assessing officers of the state as they may deem neces |