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the weight named in the shipping bill. If such weight is not correctly stated or is not satisfactory the secretary of state may determine the actual weight. Nothing herein contained shall exempt manufacturers or dealers from paying ad valorem taxes on vehicles in stock or bond, except on the specified number of motor vehicles registered to operate on the public highways.

dealers.

SEC. 8. (a) Every manufacturer and dealer in motor ve- Manufachicles, except motorcycles, may file a sworn application as turers and provided in section two on a blank furnished by the secretary of state, for a general distinctive number for all motor vehicles owned or controlled by such manufacturer or dealer. If they operate not more than three such vehicles on the public highways they shall pay forty-five dollars for three pairs of plates and five dollars for so many additional pairs of plates as the secretary of state may deem such manufacturer or dealer reasonably needs in his business. Dealers' license plates may be used by licensed dealers as defined in section fourteen of act number forty-six of the public acts of nineteen hundred twenty-one, on used cars which have not been licensed or registered for the current year and on such new cars as are for sale in the general conduct of the business by either owner or an employe thereof.

plates.

(b) Any manufacturer or dealer making or permitting Unauthorany unauthorized use of the plates under the provisions of ized use of this section shall be deemed to have forfeited the license herein contemplated and the secretary of state may, upon such notice of hearing, suspend or cancel the right to use the same and cause said plates to be surrendered to and repossessed by the state.

propriated.

SEC. 34. All taxes, fees and other moneys received and col- Taxes, etc., lected by the secretary of state under the provisions of this where apact shall be deposited in the state treasury to the credit of the state highway fund, and shall be used for laying out, building, widening, improving and maintaining the public highways and bridges of the state in accordance with law, and subject to the appropriations herein made. Six million dollars of the amount collected annually as taxes upon the registered motor vehicles shall belong to the several counties of the state, and shall be returned to the county treasurers thereof in proportion to the amounts received from the owners of registered motor vehicles within the several counties, to be used for highway purposes under the jurisdiction of the county authorities: Provided, That in counties not operating under the Proviso. county road system the board of supervisors shall apportion such money to the several townships and cities thereof according to the equalized assessed valuation thereof, which shall be used for highway purposes. The secretary of state shall certify to the auditor general on the first day of April of each year, and at the end of each quarter thereafter, the amounts received from the several counties for motor vehicle

taxes during the preceding quarter. The auditor general shall thereupon draw his warrant on the state treasurer for

Certain moneys transferred.

Appropriations.

Pending

such amounts as are due the said counties under this provision. All moneys in the auto-theft and operators' license fund in the state treasury on June thirty, nineteen hundred twenty-five, and at the end of each fiscal year thereafter, shall then be transferred and credited to the state highway fund. There is hereby appropriated from the said state highway fund for the fiscal year ending June thirty, nineteen hundred twenty-five, to meet the deficiencies in appropriations heretofore made for the payment of interest on state highway bonds, and for the state highway department, the sum of one million six hundred twenty-nine thousand dollars. There is hereby appropriated from said highway fund for the fiscal year ending June thirty, nineteen hundred twenty-five, and for each fiscal year thereafter, for the specific purposes and in the amounts set forth as follows:

(a) To pay the interest on and to create a sinking fund to retire state highway bonds as they become due, not less than one million, two hundred thousand dollars;

(b) For maintenance of state trunk line, federal aid and non-trunk line highways, two million dollars;

(c) For building trunk line bridges, including grade separations, one million dollars;

(d)

For non-trunk line highway maintenance and for nontrunk line bridges, five hundred thousand dollars;

(e) For opening, widening and improving state trunk line and federal aid highways, all sums in said state highway fund not otherwise appropriated.

There is hereby appropriated from said state highway fund for the fiscal year ending June thirty, nineteen hundred twenty-six, and for each fiscal year thereafter, for the operating expenses of the state highway department, the sum of three hundred thousand dollars. All the appropriations made hereunder shall be expended under the supervision of the state administrative board, which may increase the sums appropri ated in sub-division (a) in any fiscal year if and when such state highway fund has a surplus after the other specific appropriations herein made have been met. All sums remaining in said state highway fund at the end of any fiscal year shall be carried forward and added to such fund for the succeeding fiscal year.

SEC. 39. All pending applications for motor vehicle licenses applications. for the year nineteen hundred twenty-five, made prior to the effective date of this amending act, shall be deemed to be applications hereunder upon receipt by the secretary of state of the tax prescribed in this act. All taxes paid by any applicants for licenses for the year nineteen hundred twenty-five prior to the effective date of this amending act, shall be credited by the secretary of state to such applicants upon such taxes as are herein prescribed, and any excess sum so paid in shall be returned to such applicants by the warrant of the auditor general upon the state highway fund upon the certificate of the secretary of state, as to the amount of such excess. All motor vehicle licenses heretofore issued as for the year nineteen

hundred twenty-five shall terminate on and be of no further effect after this amending act takes effect, and the secretary of state is hereby authorized to repossess such plates as the property of the state, but such licenses may be revalidated upon compliance with this act and the same number plates retained. The state administrative board is hereby authorized to adjust and settle all differences between the state and the owners of motor vehicles arising out of the provisions of this act.

SEC. 2. The provisions of this amending act are declared Saving to be severable and if any section or part of a section be held clause. invalid for any reason it is hereby declared to be the legislative intent that the remaining provisions of this act would have been enacted without such section or part held to be invalid having been included therein.

SEC. 3. The amending act is declared to be immediately necessary for the preservation of the public peace, health and safety.

This act is ordered to take immediate effect.
Approved January 28, 1925.

[No. 2.]

AN ACT to prescribe a privilege tax for the use of the public highways by owners or drivers of motor vehicles by imposing a specific tax upon the sale or use, within the state of Michigan, of gasoline as defined herein; prescribing the manner and the time of paying and collecting such tax and the duties of officials and other persons respecting such payment and collection; providing for the registration of dealers as defined herein; providing for certain exemptions and refunds, and for the disposition of the proceeds of such tax; and prescribing penalties for violation of this act.

The People of the State of Michigan enact:

SECTION 1. The term "gasoline" shall include fuels and Terms volatile or inflammable liquids produced, compounded or used defined. for the purpose of operating or propelling motor vehicles. It shall not include kerosene or crude oil. The term "dealer" shall include any person, firm, association or corporation having gasoline in his, its or their possession within this state for sale to the consumer or for storage for sale or for his

own use.

SEC. 2. A tax of two cents per gallon is hereby imposed on Tax all gasoline sold or used in this state by any dealer which tax imposed. shall be paid by such dealers to the secretary of state on or before the twentieth day of each month. It is the intent of this act to impose a tax upon the owners of motor vehicles using a combustible type of engine upon the public roads and

Dealers to file certif

cate.

Statement, when filled.

Refunds.

May examine

books, etc.

highways by requiring them to pay for the privilege thereof, in addition to the general motor vehicle license tax, at the rate of two cents per gallon for all motor vehicle fuel so used, which tax is to be collected as hereinafter prescribed.

SEC. 3. Every dealer in gasoline except those having gasoline only for their own use shall file a duly acknowledged certificate with the secretary of state on forms prescribed and furnished by him, which shall contain the name under which such dealer is transacting business, names and addresses of the several persons constituting the firm or partnership, if a corporation the corporate name, and the names and addresses of its principal officers and resident general agent, or attorney in fact.

SEC. 4. For the purpose of determining the amount of such tax every dealer shall on or before the twentieth day of each month file with the secretary of state, on forms furnished by him, a statement under oath showing the number of gallons of gasoline sold or used by such dealer during the preceding calendar month and give such further information pertaining to such sales as the secretary of state shall prescribe. The payment of such tax and the filing of the statements provided for herein may be assumed by any person, firm, association or corporation engaged in the business of importing, selling, distributing or wholesaling gasoline within this state, under such terms and regulations as the secretary of state may prescribe.

SEC. 5. The purchaser of gasoline used for any purpose other than the operation of motor vehicles on the streets and highways of the state, and municipalities and the federal government using gasoline in municipal and federal owned motor vehicles, respectively, shall be entitled to a refund of the tax paid thereon upon filing a sworn claim with the secretary of state, on forms prescribed by him, within sixty days from the date of purchase as shown by the invoice. It shall be the duty of the dealer to furnish any such purchaser with an invoice showing the amount of gasoline purchased, the date thereof, and the amount of tax paid or to be paid thereon, and such dealer shall send to the secretary of state at the time he shall render the statement above specified duplicate copies of any such invoices issued and delivered by him during the period covered by such statement. Such claims when approved by the secretary of state shall be paid out of the state. highway fund upon the warrant of the auditor general.

SEC. 6. The secretary of state or his duly authorized agent is hereby authorized to examine the books and papers of any retail dealer, importer, wholesale dealer or distributor pertaining to the business made taxable by this act, to verify the accuracy of any statement or return, and shall have power to administer oaths and take the testimony of any person and for such purpose shall be authorized to issue subpoenas to compel the attendance of such witnesses, but any information gained by the secretary of state or such agent by such investigation shall be confidential and any person divulging such

information shall be deemed guilty of a misdemeanor and upon conviction thereof shall be liable to a fine not exceeding one thousand dollars, or imprisonment in the county jail for a term not to exceed sixty days, or both such fine and imprisonment in the discretion of the court.

SEC. 7. The tax herein provided shall be in lieu of all other Tax taxes imposed or to be imposed upon the sale or use of gaso- levy. line by the state or any political subdivision thereof, and shall not be levied and collected upon gasoline in interstate com

merce.

SEC. 8. Subject to the approval of the state administrative Clerical board, the secretary of state may employ such clerical assist- assistance. ance as may be necessary to carry out the provisions of this

act.

SEC. 9. The secretary of state may institute proceedings in Suit, where the circuit court for Ingham county against any person, firm, instituted. association or corporation who shall fail to pay the tax prescribed by this act within thirty days after the same is due.

ment,

SEC. 10. Any person, firm, association or corporation who False stateshall make any false statement or return, or who shall refuse penalty. or neglect to make any statement or return required by the provisions of this act, shall be deemed guilty of a misdemeanor and on conviction thereof shall be punished by a fine not to exceed five hundred dollars or imprisonment in the county jail for a term not to exceed sixty days or both such fine and imprisonment in the discretion of the court.

SEC. 11. All sums of money received and collected by the Funds, where secretary of state under the provisions of this act shall be credited. deposited in the state treasury to the credit of the state highway fund, and are hereby appropriated from the state highway fund for the calendar year ending December thirty-one, nineteen hundred twenty-five, and for each calendar year thereafter, for the specific purposes and in the amounts set forth in the following schedule:

To meet deficiencies in appropriations for the payment of net amounts owing the several counties on state award highways, not less than one million five hundred thousand dollars for the year nineteen hundred twenty-five, and two million dollars each year thereafter until such awards have been paid;

(b) For the payment of interest on the state highway bonds and on the principal thereof, not less than three million dollars;

(c) The balance, if any, shall be used for the general construction, improvement, and betterment of the public highways within the state.

All the appropriations made hereunder shall be expended How under the supervision of the state administrative board in expended. accordance with the general highway laws.

SEC. 12. This act is declared to be immediately necessary

for the preservation of the public peace, health and safety. This act is ordered to take immediate effect.

Approved January 29, 1925.

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