Section amended. Exemptions. [No. 118.] AN ACT to amend section seven of act number two hundred and six of the public acts of eighteen hundred ninety-three, 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", being section four thousand one of the compiled laws of nineteen hundred fifteen, as last amended by act number fifty-five of the public acts of nineteen hundred twenty-five. The People of the State of Michigan enact: SECTION 1. Section seven of act number two hundred six of the public acts of eighteen hundred ninety-three, 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", being section four thousand one of the compiled laws of nineteen hundred fifteen, as last amended by act number fifty-five of the public. acts of nineteen hundred twenty-five, is hereby amended to read as follows: SEC. 7. The following real property shall be exempt from taxation: First, All public property belonging to the United States; Second, All public property belonging to the state of Michigan, except licensed homestead lands, part paid lands held under certificates, and lands purchased at tax sales, and still held by the state; Third, Lands owned by any county, township, city, village or school district and buildings thereon, used for public purposes; Fourth, Such real estate as shall be owned and occupied by library, benevolent, charitable, educational or scientific institutions and memorial homes of world war veterans incorporated under the laws of this state with the buildings and other property thereon while occupied by them solely for the purposes for which they were incorporated. Also charitable homes of fraternal or secret societies; Fifth, All houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and also any parsonage owned by any religious society of this state and occupied as such; Sixth, All lands used exclusively as burial grounds, and the rights of burial therein, and the tombs and monuments therein, while reserved and in use for that purpose: Provided, That Proviso. the stock of any corporation owning such burial grounds shall not be exempt; Seventh, The real and personal property of persons who, in the opinion of the supervisor and board of review, by reason of poverty, are unable to contribute toward the public charges; Eighth, The real property of corporations exempt under the laws of this state, by reason of paying specific taxes in lieu of all other taxes for the support of the state: Provided, Proviso. That tracks, right of way, depot grounds and buildings, machine shops, rolling stock, and all other property necessarily used in operating any railroad in this state belonging to any railroad company, shall henceforth remain exempt from taxation for any purpose, except that the same shall be subject to special assessments for local improvements in cities. and villages, and all lands owned or claimed by any such railroad company not adjoining the tracks of such company, shall be subject to all taxes; Ninth, Property owned exclusively by the state agricultural society or any county or district agricultural society, and used by any such society exclusively for fair purposes; Tenth, All land dedicated to the public and actually used as a park and any monument ground or any armory belonging to any military organization, and not used for gain or any other purposes; steads. Eleventh, All real estate to the value of two thousand Homedollars used and owned as a homestead by any soldier or sailor of the federal government who served three months or more during the Philippine insurrection, the China relief expedition, the Spanish American, civil or Mexican war, and all real estate to the value of two thousand dollars used and owned as a homestead by any wife or widow of such soldier or sailor: Provided, however, That should such Proviso. homestead exceed in value the sum of two thousand dollars, it shall be exempt only to the amount of such sum: Provided Further further, That any soldier or sailor or the wife or widow of proviso. any such soldier or sailor desiring to accept the benefits named in this section as to the exemption from taxation shall annually make and file with the supervisor or assessing officer an affidavit stating under oath that he was a soldier or sailor of the federal government during the Philippine insurrection, the China relief expedition, the civil, Mexican Proviso. Statement of exemptions. To whom forwarded. Auditor general to make estimate. Proviso. or Spanish-American war for a period of not less than three months, and in case it be the wife or widow of a soldier or sailor making such application, such affidavit must state that she is the wife or widow of a soldier or sailor of the federal government at the present time, who served not less than three months as such soldier or sailor during the Philippine insurrection, the China relief expedition, the SpanishAmerican, civil or Mexican war. The said affidavit shall be sworn to before said supervisor, assessing officer or any officer authorized to administer oaths and then filed with the said officer in his office, where the same shall be open to inspection. Any person making a false affidavit in any particular for the purpose of exemption from taxation shall be deemed to be guilty of the crime of perjury, and punished accordingly: Provided, however, That this exemption shall not operate to relieve from the payment of taxes any of the persons hereinbefore enumerated who are the owners of taxable property of greater value than five thousand dollars. Whenever any tax roll is placed in the hands of a city, village, or township treasurer for collection, and there are taxes assessed thereon against any property upon which exemption is claimed under this subdivision, it shall be the duty of such treasurer to prepare a statement showing all descriptions upon such roll upon which exemptions have been claimed and allowed under this subdivision, the names and addresses of the persons entitled to such exemptions, the total amount of taxes allowed for such exemptions, together with the amount of taxes assessed against such descriptions. Such treasurer shall then forward such statement to the auditor general upon receipt of which it shall be the duty of the auditor general to draw his warrant upon the state treasurer for the total amount of taxes allowed as exempt hereunder as shown by such statement, and turn such warrant over to the state treasurer, and the state treasurer shall thereupon forward to such city, village or township treasurer, as the case may be, a check for the amount of such warrant. All amounts so allowed shall be paid from the general fund in the state treasury and it shall be the duty of the auditor general to add to and incorporate in the state tax each year a sum sufficient to reimburse the general fund for the amounts so paid; Twelfth, The auditor general shall estimate, as near as may be, the amount of money necessary to meet the expense of administering the provisions of subdivision eleven under this act during each year of the biennial period, commencing the first day of July, nineteen hundred nineteen, and he shall make a similar estimate every two years thereafter: Provided, That if the legislature shall provide for a budget system of making and controlling appropriations then, and in that case, the duty imposed upon the auditor general by this section shall thereafter be discharged by a budget commission or budget commissioner, as the case may be, and the expense of administering the provisions of subdivision eleven under This act is ordered to take immediate effect. [No. 119.] AN ACT to prohibit any person from placing in, upon, under, against, or near to any building, car, vessel or structure any explosive substance or offensive smelling substance or compound, or the carrying or possessing thereof with intent to injure or destroy the business, property, or person of another, and to prohibit the conspiring, aiding and abetting thereof, and to provide penalties for the violations of this act. The People of the State of Michigan enact: what SECTION 1. Any person who places in, upon, under, against, Felony, or near to any building, car, vessel or structure, gunpowder deemed: or any other explosive substance, with intent to destroy, throw down, or injure the whole or any part thereof, under such circumstances, that, if the intent were accomplished, human life or safety would be endangered thereby, although no damage. is done, is guilty of a felony and upon conviction shall be Penalty. punished by imprisonment in the state prison for not less than five nor more than fifteen years. SEC. 2. Any person who places in, upon, under, against, Idem. or near to any building, car, vessel or structure, gunpowder or any other explosive substance, with intent to destroy, throw down, or injure the whole or any part thereof, which explosive substance shall cause the destruction of the property of another, shall be guilty of a felony and upon conviction shall be punished by imprisonment in the state prison. for not less than ten nor more than twenty-five years. SEC. 3. Any person who places in, upon, under, against, Idem. or near to any building, car, vessel or structure, gunpowder or any other explosive substance, with intent to destroy, throw down, or injure the whole or any part thereof, which substance upon explosion shall cause injury or death to any person, such person committing the act shall be guilty of a Idem. Idem. Idem. felony and, upon conviction, shall be imprisoned in the state prison for life. Such convicted person shall not be eligible to parole. SEC. 4. Any person who shall place in, upon, under, against, or near to any building, car, vessel or structure, any foul, offensive, or injurious substance or compound with intenț to wrongfully injure, molest or coerce another, or to injure the property or business of another, or to molest another in the use, management, conduct or control of his business or property, shall be guilty of a felony and, upon conviction, shall be sentenced to the state prison for not less than five nor more than fifteen years. SEC. 5. Any person who aids or abets, or conspires to aid or abet in the placing in, upon, under, against or near to any building, car, vessel or structure, any explosive, foul, offensive or injurious substance or compound, with intent to destroy, throw down, or injure the property of another, or to injure the business of another, or to molest another, in the use, management, conduct, or control of his business, or property, or shall cause the injury or death of another, shall be guilty of a felony and upon conviction shall be sentenced to imprisonment in the state prison for not less than five nor more than fifteen years. SEC. 6. Any person who carries or possesses a bomb or bombshell or any article containing an explosive or combustible substance, or foul, offensive or injurious substance or compound, with intent to use the same unlawfully against the person or property of another, shall be guilty of a felony and upon conviction shall be imprisoned in the state prison for not less than two nor more than five years. This act is ordered to take immediate effect. Title and section amended. [No. 120.] AN ACT to amend the title and section two of act number two hundred thirteen of the public acts of nineteen hundred fifteen, entitled "An act to provide for a presiding circuit judge and for the manner of his selection, to prescribe his powers and duties, and to defray the expenses incident thereto," being section fourteen thousand five hundred forty-seven of the compiled laws of nineteen hundred fifteen, and to repeal all acts and parts of acts inconsistent therewith. The People of the State of Michigan enact: SECTION 1. The title and section two of act number two hundred thirteen of the public acts of nineteen hundred fifteen, |