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Forfeiture.

Deeds, when executed.

Proviso, reference.

Further proviso, when contract forfeited.

the deeds or conveyances shall have been executed of the contracted premises in pursuance of such contract, leaving such contract subsisting and in force, the executors or administrators of such deceased person, whether the party contracting or his assignee, may demand and enforce payment of the moneys part due or falling due on such contract; and in case a cause of forfeiture of such contract shall have accrued, or shall accrue, and not waived, may declare such contract forfeited; and when such contract shall have been performed so as to entitle the party thereto, or his assigns, to have a deed or conveyance to him executed under the terms of the contract of the premises thereby contracted, the executors or administrators shall be authorized and empowered, if they shall deem it expedient, to execute, duly acknowledge, and deliver deeds. or conveyances of the contracted premises in pursuance of the terms of the contract, to the party contracting to purchase, or his assigns, with like effect as if the party contracting to convey had himself executed and delivered such deed or conveyance: Provided, That every deed or conveyance to be executed as aforesaid shall contain a reference to the date and respective parties to the contract in pursuance of which it purports to have been made, and a copy of the original contract under which the grantee named in such deed or conveyance makes his claim, and of any assignment thereof under which he claims, shall be annexed to or embodied in every such deed or conveyance and shall be deemed part and parcel thereof, and as such shall be recorded therewith; and whenever the persons who contracted to purchase shall have deceased, the deed or conveyance for the contracted premises, and embodying the substance of the contract, or a copy of it, may be executed and issued to and in the name of such deceased person, and when so executed and issued shall have the same effect as though it had been executed and delivered during the lifetime of such person: Provided further, That when the contract for any lands, or any right, interest or claim in or to lands heretofore contracted to be sold, shall have been forfeited, and shall have been duly declared to have been forfeited, as aforesaid, all such lands, and rights, interest and claims in or to lands, shall, to all intents and purposes, be thenceforth deemed to be held, and shall be treated in the same manner as lands purchased at mortgage sales by executors or administrators under and in pursuance of section thirteen of said chapter ninety-five of the Compiled, Laws of eighteen hundred ninety-seven.

Approved April 5, 1911.

[No. 44.]

AN ACT to create a State Board of Equalization; to prescribe its powers and duties; to provide that said board shall be furnished with certain information by the several boards of supervisors and by the Board of State Tax Commissioners; to provide for meeting the expense authorized by this act, and to repeal all acts or parts of acts contravening the provisions of this act.

The People of the State of Michigan enact:

equalization,

SECTION 1. There is hereby created a State Board of State board of Equalization to consist of the Secretary of State, Auditor membership. General, Commissioner of the State Land Office, State Treas- etc. urer and the chairman of the Board of State Tax Commissioners. Said board shall exercise such powers and perform such duties as are herein prescribed.

when and

SEC. 2. Said State Board of Equalization shall meet at Meetings, the office of the Board of State Auditors at the State capitol where held. on the third Monday in August, nineteen hundred eleven, and every consecutive third and fifth year thereafter for the purpose of equalizing the assessments on all taxable property in this State, except such property as shall be assessed under laws enacted pursuant to sections four and five of article ten of the State constitution.

SEC. 3. Said board shall organize by choosing one of its Organization. number to act as chairman. It shall be the duty of the deputy Auditor General or one of the clerks in the office of the Auditor General to act as secretary, who shall keep a record of all the proceedings of said board, which record, when certified by the chairman and secretary, shall, within five days after adjournment of said board, be filed in the office of the Auditor General. The several members constituting said oath. board, as herein provided, shall each take and subscribe the constitutional oath of office, which oaths shall be filed and preserved with the proceedings of said board. Any three Quorum. members of said board shall constitute a quorum for the transaction of business.

SEC. 4. After the said board shall have been organized, it Hearing, etc. shall proceed to examine the tabular statements and data to be furnished by the boards of supervisors and Board of State Tax Commissioners, and to hear the representatives of the several counties as hereinafter provided. Said board shall what to determine whether the relative valuation between the sev- determine. eral counties is equal and uniform, taking into consideration the location, soil, mineral wealth, improvements, productions and manufactories; and also whether the value of personal property in the several counties has been uniformly estimated and determined according to the best information which can be derived from the State or from any other source.

To equalize assessments.

Valuations, where filed.

Supervisors to equalize rolls.

Clerk to prepare statement.

Proviso.

Tax commissioners, duty of.

If, after examination of the data and evidence furnished, such
assessments shall be determined to be relatively unequal, it
shall be the duty of said board to equalize the same by adding
to or deducting from the aggregate valuation of taxable real
and personal property in such county or counties, such a
percentage as will produce relatively equal and uniform valua-
tions between the several counties of the State.
The per-
centage added to or deducted from the valuations in each
county shall be entered upon the records. The valuations
of the several counties as equalized shall be certified by the
chairman and secretary of the board and filed in the office
of the Auditor General, and shall be the basis for apportion-
ment of all State taxes until another equalization shall be
made. It shall be the duty of the Auditor General, after the
determination of the State Board of Equalization shall be
filed in his office, to forthwith send a certified transcript
thereof to the treasurer of each county, who shall cause the
same to be published in one or more newspapers in the county.
SEC. 5. A meeting of the board of supervisors of each
county shall be held on the fourth Monday in June, nineteen
hundred eleven, and on the fourth Monday in June every
consecutive third and fifth year thereafter. Said boards of
supervisors shall when convened proceed to equalize the as-
sessment rolls in the manner provided by law; and each of
said supervisors shall add up the columns of his assessment
roll, enumerating the number of acres of land and the value
of the real and personal property assessed, so as to show the
aggregate of each. It shall be the duty of the clerk of each
board of supervisors to prepare a tabular statement from
the aggregates of the several rolls of the number of acres of
land and the value of the real and personal property in each
township and ward as assessed, and also the aggregate valua-
tion of the real and personal property appearing on each roll
as equalized. Said clerk shall make a certified copy of said
tabular statement, signed by the chairman and clerk of said
board of supervisors, and shall transmit the same to the
Auditor General on or before the second Monday in July fol-
lowing, who shall lay the same before the State Board of
Equalization immediately following its organization:
vided, That such statement and copy thereof shall not em-
brace any property assessed under laws enacted pursuant
to sections four and five of article ten of the State constitu-
tion.

SEC. 6. It shall be the duty of the Board of State Tax Commissioners to submit to the State Board of Equalization a statement showing the actual cash value of taxable real and personal property in each county in the State as ascertained and determined by its most recent examination of property values. Said board shall furnish such other information relative to property conditions and values as the State Board of Equalization may require, and shall assist in every possible.

way to bring about fair, equal and uniform valuations between the several counties in the State.

represented.

SEC. 7. Any county may be represented before said board County, how of equalization by such person or persons as shall be appointed for that purpose by the board of supervisors. The date and time of appearance of any such representative shall be fixed by the State Board of Equalization upon written request of each county desiring to be heard by its duly appointed representative. All oral statements made to said board by any such representative shall be taken verbatim in shorthand by a stenographer to be appointed by said board for that purpose. The stenographic report of the hearing before said board shall be filed in the office of the Auditor General.

board.

SEC. 8. The members of said State Board of Equalization Expenses of shall each receive his actual expenses incurred while engaged in the discharge of his official duties, which when audited and allowed by the Board of State Auditors shall be paid by the State Treasurer out of the general fund on warrant of the Auditor General. Said board shall fix the compensation of Secretary, its secretary, stenographer and clerical assistants, which sation of. compensation when approved by the chairman and secretary thereof shall be audited and paid in the manner herein provided for payment of the expenses of the members of said board.

etc., compen

SEC. 9. There is hereby appropriated from the general fund Tax clause. of the State a sufficient sum to meet the expenditures herein authorized and to pay for publication of such a number of bound copies of the proceedings of said board as shall be deemed necessary for use of the State. It shall be the duty of the Auditor General to estimate as near as may be the aggregate expense that may be incurred under the provisions of this act and to incorporate in the State tax a sufficient amount to reimburse the general fund for the money drawn from it for the purposes herein provided.

SEC. 10. All acts or parts of acts contravening the provisions of this act are hereby repealed.

This act is ordered to take immediate effect.
Approved April 5, 1911.

[No. 45.]

AN ACT relative to wills executed without this State.

The People of the State of Michigan enact:

cuted without

SECTION 1. A last will and testament executed without Wills, exethis State in the mode prescribed by the law, either of the this State. place where executed or of the testator's domicile, shall be

Proviso.

deemed to be legally executed, and shall be of the same force
and effect as if executed in the mode prescribed by the laws of
this State: Provided, That said last will and testament is in
writing and subscribed by the testator.
Approved April 5, 1911.

Lodge, etc., titles, fraudulent use of.

Penalty.

Fraudulence through newspaper, etc.

[No. 46.]

AN ACT relative to the fraudulent use of names, titles or common designations of fraternities and unions, and providing a penalty therefor.

The People of the State of Michigan enact:

SECTION 1. Whoever, wilfully, by color or aid of any false token or writing or other false pretense or false statement, verbal or written, or without authority of the grand or supreme governing lodge, council, union or other governing body hereinafter mentioned, obtains the signature of any person to any written application or obtains any money or property for any alleged or pretended degree or for any alleged or pretended membership in any fraternity, association, society, order, organization or union having a grand or supreme governing lodge, council, union or other governing body in this State or in any subordinate lodge or body thereof, shall be punished by imprisonment for not more than one year or by a fine of not more than five hundred dollars, or by both such fine and imprisonment.

SEC. 2. Whoever in a newspaper or other publication, or in any written or printed letter, notice, matter or device, without authority of the grand or supreme governing lodge, council, union or other governing body hereinafter mentioned, fraudulently uses or aids in any way in the use of the name, title or common designation of any fraternity, association, society, order, organization or union which has a grand or supreme governing lodge, council, union or other governing body, having priority in such use in this State, or any name, title or designation so nearly resembling the same as to be calculated or likely to deceive; and whoever without such authority fraudulently publishes, sells, circulates or distributes any written or printed letter, notice, matter or device in any way soliciting members for such fraternity, association, society, order, organization or union, or for any alleged or pretended fraternity, association, society, order, organization or union, using any such name, title, designation, or near resemblance thereto; and whoever therein or thereby in any way without such authority fraudulently offers to sell, confer, communicate or give information where, of

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