Flagman, etc., when provided.

Proviso, cost.

Proviso.

May specify location, etc.

the imposition of unreasonable rates, prevent unjust discrimination, insure adequate service, create the Michigan railroad commission, define the powers and duties thereof, and to prescribe the penalties for violations hereof," being section eight thousand one hundred forty-three of the compiled laws of nineteen hundred fifteen, as last amended by act number one hundred seventy-eight of the public acts of nineteen hundred twenty-five, is hereby amended to read as follows:

SEC. 35. (a) Whenever in the opinion of the Michigan public utilities commission, the safety of the public reasonably demands the stationing of a flagman to signal trains or cars where a highway or street is crossed by any railroad or street railway, or where one railroad or street railway crosses or intersects another railroad or street railway, or the building of a gate at such highway, street or railroad crossing or intersection, or street railway crossing or the erection and maintenance of an electric alarm bell, wig-wag, flashlight or equivalent electrically operated signals thereat, it shall direct the corporation or corporations owning or operating any such railroad, railroads, or street railway or street railways, to station a flagman or to erect and maintain a gate or electric alarm bell, wig-wag, flashlight, or equivalent electrically operated signal at such crossing as the public safety may demand, and said commission shall have jurisdiction over the subject matter of this section to the exclusion of all other boards or officers, state or municipal, and in case such flagman is directed to be stationed, or gate directed to be erected, or alarm bell, wig-wag, flashlight or equivalent electrically lighted signal to be installed and maintained where one such railroad crosses or intersects another or where the rights-of-way are contiguous, adjoining or adjacent, the expense thereof shall be borne jointly, in just proportions, as determined by the utilities commission, by the companies owning or controlling each of said railroads or electric railways: Provided, however, That the cost and expense of placing, installing and maintaining such crossing protection as may be prescribed, shall be apportioned by the Michigan public utilities commission between the railroads or electric railways and the public in such proportions as it may deem just or as may be agreed upon between the railroads or electric railways and the public: Provided, however, That whenever and wherever the Michigan public utilities commission shall direct the placing, installing and maintaining of an alarm bell, wig-wag, flashlight or equivalent electrically lighted signal, unless otherwise agreed upon, the cost of plac ing and installing thereof shall be apportioned fifty per cent. to the public and fifty per cent to the railroads, and thereafter the public shall be relieved from paying any portion of the cost of the maintenance thereof.

(b) Where said Michigan public utilities commission shall require the erection and maintenance of an electrically op erated signal as provided in paragraph (a) hereof at any

such crossing, said commission may specify the type of such signal and designate the point where the same shall be located and said commission shall have jurisdiction over said subject matter to the exclusion of other boards or officers, state or municipal.

order.

(c) Whenever any protection provided for in paragraph Service of (a) of this section shall be required at any highway or street crossing, the Michigan public utilities commission shall serve upon the officer in charge of the operation of such railroad or electric railway and the proper public authorities a certified copy of the order of said commission specifying the kind of protection to be maintained at such crossing. Such protection required in such order shall be established and maintained within such time thereafter as said commission shall prescribe.

(d) If a flagman be required at such crossing, it shall be Flagman, his duty to warn the public passing or about to pass over such duty of. crossing, of the approach of such engines, trains, and cars; such flagman to be provided with a flag or stop signal for use in daylight hours and a light for the hours of the night; such flagman to be maintained during the hours of the day or night as said commission shall from time to time require.

(e) If such flagman shall neglect to display his flag or Penalty for stop signal or perform such other duties as may be required neglect. of him by said commission, he shall, for every such neglect, be liable to a fine of twenty-five dollars, and shall also be liable for all damages sustained by any person by reason of such neglect, to be recovered in an action of tort: Provided, The Proviso. corporation owning or operating any such railroad shall not be released from liability therefor, but shall be subject to the same liability at the option of the aggrieved party.

(f) Any person who shall knowingly disregard or destroy Destroying. the signal displayed by any such flagman to stop at any such etc., signal. crossing or said gates, crossing alarm bell, wig-wag, flashlight

or equivalent electrically operated signal, in whole or in part,

or tamper with the same in any respect, shall be guilty of a Penalty. misdemeanor and on conviction thereof shall be liable to a fine of not less than ten dollars or more than one hundred dollars with the alternative of imprisonment in the county jail for a period of not more than ninety days or both such fine and imprisonment, in the discretion of the court.

comply.

(g) Any railroad or electric railway which shall neglect Refusal by or refuse to comply with the provisions of this act or with railroad to the orders of the Michigan public utilities commission made pursuant thereto in the placing, installing and maintaining of the protection provided for in paragraph (a) of this sec- Penalty. tion, shall be liable to a penalty of ten dollars for each and every day it shall so neglect to comply with such terms of the order of said commission after the expiration of the time stated in such order, to be recovered in an action of assumpsit in the name of the people of the state of Michigan. All such penalties so collected shall be paid to the state treasurer. Approved May 5, 1927.

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. 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;

All

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