REPORT. STATE OF MICHIGAN, OFFICE OF THE BOARD OF STATE TAX COMMISSIONERS, Lansing, December 14, 1912. To the Honorable Chase S. Osborn, Governor of Michigan: In compliance with the provision of the law, we herewith submit to you the seventh report of the Board of State Tax Commissioners, covering its work for the years 1911 and 1912. GEORGE B. HORTON, The general public interest aroused through the discussion of the principles and application of so-called "Equal Taxation" some years ago, resulted in the adoption of corrective laws, and for administrative purposes the Board of State Tax Commissioners was established. For the first few years its labors were largely constructional and in a considerable degree experimental. The personnel of the Board has changed during the past two years. On December 31, 1911, Commissioner James H. Thompson resigned and the vacancy thus occasioned was filled by the appointment of William B. Mershon, of Saginaw, who, however, did not qualify and assume the duties of office until March 23, 1912. Mr. Thomas B. White, of Escanaba, Michigan, succeeded Commissioner Robert H. Shields and qualified on July 16, 1912. Upon the resignation as secretary of Arthur P. Loomis, the Board on April 25, 1912, appointed chief clerk B. F. Burtless, to that position. The Legislature of 1911, amended the law materially so as to give the Tax Commission a larger working force, thus enabling it to broaden its scope of usefulness and to institute reviews on its own initiative, whereas before, reviews could only be held upon complaint being filed with the Board. The law passed by the legislature of 1911, however, did not become effective until the first of August, 1911, too late to initiate much of any new work in that year. Therefore, this report necessarily deals with but one full year of active operation under the present improved and more effective law. As soon as it was definitely known that the Board was to be granted this additional power, plans were made by it to carry out the spirit and intent of the law and the organization of a competent working force was at once undertaken. By reason of the revision of the assessment of mining property in the Upper Peninsula, which will be spoken of later in this report, it was determined to review the assessment of all property in the counties |