[No. 182.] AN ACT to amend section fourteen 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 the provisions of this act," approved June one, eighteen hundred ninety-three, as amended by act number thirty-two of the public acts of eighteen hundred ninety-nine, approved April eight, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven, as amended by act number one hundred twenty-nine of the public acts of nineteen hundred seven, approved June five, nineteen hundred seven. The People of the State of Michigan enact: SECTION 1. Section fourteen of act number two hundred Section amended. 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 the provisions of this act," approved June one, eighteen hundred ninety-three, as amended by act number thirty-two of the public acts of eighteen hundred ninety-nine, approved April eight, eighteen hundred ninety-nine, being section three thousand eight hundred thirty-seven of the Compiled Laws of eighteen hundred ninety-seven, as amended by act number one hundred twentynine of the public acts of nineteen hundred seven, approved June five, nineteen hundred seven, is hereby amended to read as follows: SEC. 14. The excepted cases referred to in the preceding Exceptions. section are as follows, viz: First, All goods and chattels situate in some township Non-resident other than where the owner resides shall be assessed in the property. Proviso. Live stock. Bank stock. Proviso. Minors, personal property. Personal property in hands of township where situate, and not elsewhere, if the owner or person having control thereof hires or occupies a store, mill, dockyard, piling ground, place for sale of property, shop, office, mine, farm, place of storage, manufactory or warehouse therein, for use in connection with such goods and chattels Provided, That the procuring any such property to be manufactured upon contract shall be deemed the hiring a mill or manufactory within the meaning of this section; Second, All animals kept throughout the year in some township other than where the owner resides shall be assessed to such owner or the person in possession in the township where kept; Third, All shares in banks shall be assessed to their owners in the township, village or city where the bank is located: Provided, That the shares owned by a person residing in the county where the bank is located shall be assessed in the township or city where he resides; Fourth, The personal property of minors under guardianship shall be assessed to the guardian in the township where he resides, and the personal property of every other person under guardianship shall be assessed to the guardian in the township where the ward resides; Fifth, The personal property belonging to the estates of deceased persons, in the hands of the executors, administraexecutors, etc. tors or trustees, appointed under the last will and testament of such deceased person, or by any court of competent juris diction, shall be assessed to them in the township and in the school district where the deceased last dwelt, until they shall give notice to the supervisor or other assessing officer that the estate has been distributed to the legatees or beneficiaries Non-resident. or other persons entitled thereto. If such deceased was a non-resident of the State such property shall be assessed in the township where situated, to such executors, administrators or trustees, or to the person in possession; Trustee or agent. Personal property located on etc. Sixth, Personal property under the control of a trustee or agent, whether a corporation or a natural person, may be assessed to such trustee or agent in the township where he resides, except as otherwise provided. Personal property mortgaged or pledged shall be deemed the property of the person in possession thereof and may be assessed to him; Seventh, All personal property of any person situated upon, also all buildings situated and being upon the lands of federal lands, the United States or of this State, or upon the lands of any person, persons, firm, association or corporation, where the owner of such buildings or personal property is not the owner of the fee in such lands, and where such leaser or owner of such buildings or property has not bound himself to pay taxes on the real estate, shall be deemed personal property for the purposes of taxation and assessment, and shall be assessed as personal property to the owner or occupant thereof in the city, village or township in which such lands are situated, and such buildings shall be subject to sale for taxes in the same manner as herein provided for the sale of personal property: Provided, however, That it shall not be necessary to Proviso. remove any such buildings for the purpose of sale; dents, forest where Eighth, Personal property of non-residents of the State, and Non-resiall forest products owned by residents or non-residents, or es- products, etc. tates of deceased persons, shall be assessed in the township or ward where the same may be, to the person, persons or corporation having control of the premises, store, mill, dockyard, piling ground, place of storage or warehouse where such property is situated in such township, on the second Mon- When and day of April of the year when the assessment is made, except assessed. that where such property is in transit to some place within the State it shall be assessed in such place, except that where [such] property is in transit to some place without the State it shall be assessed at the place in this State nearest to the last boom or sorting gap of the stream in or bordering on this State in which said property will naturally be last floated during the transit thereof, and in case the transit of any such property is to be other than through any water course in or bordering on this State, then such assessment shall be made at the point where such property will naturally leave the State in the ordinary course of its transit; and such prop- Property in erty so in transit to any place without the State shall be transit. assessed to the owner or the person, persons or corporation in possession or control thereof, and in case such transit will pass said logs through the booms or sorting gaps or into the places of storage of any person, persons or corporation operating upon any such stream, then such property may be assessed to such person, persons or corporation; and the person, persons or corporation so assessed for any such property belonging to a non-resident of this State shall be entitled to recover from the owner of such property by a suit in attach- Attachment. ment, garnishment or for money had and received, any amount which the person, persons or corporation so assessed are compelled to pay because of such assessment, and shall have a lien upon said property as security against loss or damage because of being so assessed for the property of another, and may retain possession of such property until such lien is satisfied: Provided, That the person, persons or Proviso. corporation so assessed shall not be compelled to pay taxes on account of such assessment, unless the supervisor or assessing officer shall at the time of assessment serve notice in writing on the person, persons or corporation having control of the premises, store, mill, dockyard, piling ground, place of storage or warehouse that such assessment will be made: Provided further, That any owner or person interested in Further said property may secure the release of the same from such proviso, lien by giving to the person, persons or corporation so assessed a bond in an amount double the probable tax to be assessed thereon, but not less than the sum of two hundred dollars, with two sufficient sureties, conditioned for the pay- Sureties. ment of such tax by said owner or person interested, and the release from lien. saving of the person, persons or corporation assessed from Uniform accounting system. Accounts, how kept, etc. [No. 183.] AN ACT to provide for formulating and establishing a uniform system of accounting and reporting in the several departments of the State government, including State institutions and boards, and in all county offices charged with the keeping of accounts throughout the State, under the supervision of the Auditor General; to provide for the examination of the books and accounts of the several State departments including State institutions and boards and county officers charged with the keeping of accounts, and to further provide for annual reports showing all receipts and expenditures of the several State departments, State - institutions and boards and county offices, and for the tabulation and publication of comparative statistics of the receipts and expenditures of said State departments, State institutions and boards and county offices, and to repeal all acts and parts of acts contravening any of the provisions of this act. The People of the State of Michigan enact: SECTION 1. It shall be the duty of the Auditor General, as soon thereafter as may be after the taking effect of this act, to formulate and prescribe a uniform system of bookkeeping and accounting in the several departments of the State government, including State institutions and boards and county treasurers, or such other county officers as are charged with the keeping of accounts. SEC. 2. Said accounts shall show all sources of income, the amounts due and received from each source, and all receipts, vouchers and other documents required to be kept which may be necessary to prove the validity of every transaction pertaining to the administration of the affairs of said State departments, State institutions and boards and county officers. Separate accounts shall be kept for every appropriation made to or received by said State departments, State institutions and boards and county officers, and shall show the date and manner of each payment made out of the funds provided by such appropriation, the name and address of the person or association of persons to whom paid and for what purpose paid. SEC. 3. In order to facilitate the establishment of such Examination uniform system of accounting, it shall be the duty of the of methods by auditor Auditor General to make a thorough study and examination general. of the methods now employed in the several State departments, State institutions and boards and county offices in respect to the keeping of books and accounts, and for that purpose all State and county officers, heads of departments and institutions and all clerks in the employ thereof shall afford access to all books, papers, accounts and transactions, relative to the keeping of accounts of such departments, State institutions and boards and county offices. SEC. 4. After such uniform system of accounting has been Examinations. formulated and established it shall be the duty of the Auditor General to make or cause to be made a thorough examination of the business and financial affairs of each State department, State institution and board and of each county officer charged with the keeping of accounts. Such examination When made. shall be made at least once in each year, or as often as in the judgment of the Auditor General it shall be for the public good. Said Auditor General and every person duly appointed by him to install said uniform system of accounting and make the examinations herein provided shall have and may exercise all the authority to issue subpoenas and compulsory process and to direct the service thereof by any po- Authority to lice officer to compel the attendance of witnesses and the subpoenas. production of books and papers before him at any time and place; to administer oaths and to punish for disobedience of subpoenas or refusal to be sworn or to answer as a witness, or to produce books and other documents which now confer upon courts or officers authorized to take depositions. issue A report of each examination shall be made in duplicate, one Report of copy to be filed with the Governor and one in the office of the examinations. Auditor General. If any such examination discloses mal- Nonfeasance, feasance, misfeasance or nonfeasance in office on the part of etc. any officer or employe of any State department, State institution or board, or on the part of any officer or employe of any county office charged with the keeping of accounts, an additional copy of such report shall be filed with the Attorney General, whose duty it shall be to proceed in the matter as provided by law. Refusal or neglect to do so on the part of Removal. the Attorney General or the prosecuting attorney of any county in the State when so directed by the Attorney General shall be sufficient cause for their removal from office by the Governor. report. SEC. 5. Each department of the State government includ- Annual ing State institutions and boards and county officers charged with the keeping of accounts shall make an annual report in accordance with forms and methods prescribed by the Auditor General, and shall show in detail for each fiscal year ending June thirty, receipts from all sources and their disposition, all accounts due and uncollected, all expenditures for every purpose and by what authority authorized and the bal |
