auditor

or proprietors thereof shall cause to be attached to said map or plat a certificate from the county treasurer whether there are any tax liens or titles held by the State or by any individual against such piece or description of land described in such map or plat, and whether all taxes due thereon have been paid for the five years preceding the date of such certificate, and in the absence of such certificate the Auditor General shall not approve said map or plat until such certificate is secured and presented; and before such map or plat shall be approved by the Auditor General, and before such map or plat shall be recorded by the register of deeds, the proprietor or proprietors thereof shall cause to be attached to said map or plat a certificate of approval from the township board, or the city council, or the village council having jurisdiction over the lands so described in the said map or plat. For the purpose of such approval by the Auditor General Copy of map or plat. and recording with the register of deeds, the proprietor or proprietors shall cause to be made by a civil engineer, surveyor or other competent person, on the same scale and on paper of the same size and quality as that on which the map or plat is required to be made, an exact copy of said map or plat with detailed description or descriptions, signatures, witnesses, acknowledgment and certificate of county treas urer; and it shall be the duty of the proprietor or proprietors Forwarded to to cause said map or plat to be forwarded to the Auditor general. General for his approval, together with said copy thereof, and to deposit with the Auditor General a fee of four dollars Fee. for approving, filing and recording said map or plat. It shall Auditor be the duty of the Auditor General of the State to approve duty of. said map or plat when same shall conform in his opinion to the requirements of this act, and pay over three dollars of said sum to the State Treasurer to be credited to the general fund and to forward the remaining sum of one dollar to the reg ister of deeds as the registration fee as hereinafter provided. In case such map or plat is approved by the Auditor General In case of of the State, he shall immediately forward said map or plat, approved, with certificate and date of approval inscribed thereon to the register of deeds in the proper county, and shall pay over to said register of deeds the one dollar fee herein provided for at such time when said register of deeds shall have furnished the Auditor General of the State a proper certificate of recording said map or plat. In case said map or In case of plat is not approved by the Auditor General the sum of one non-approval. dollar herein specified as registration fee shall be returned to the proprietor or proprietors of said map or plat; but in no case shall the three dollars which has been turned into the State treasury and credited to the general fund be returned. If for any reason the Auditor General of the State does not Notice to proprietor. approve the said map or plat, he shall notify the proprietor or proprietors and give his reason therefor. It shall be the Comparison duty of the Auditor General of the State to compare the copy

general,

approval.

of copy.

Proviso, proprietor may retain copy.

of said map or plat with the map or plat, and transcribe on said copy a certificate of the recording of said map or plat forwarded by the register of deeds in the county where said map or plat is recorded, and inscribe on said copy of said map or plat a certificate of the Auditor General of the State, giving the date of filing of said copy and that the same is a true copy of the said map or plat forwarded to the register of deeds for recording: Provided, That in case the said proprietor or proprietors of said map or plat desire to retain a copy of said map or plat, the said proprietor or proprietors shall forward a second exact copy of said map or plat upon paper of the same kind and quality or upon tracing linen, and otherwise in all respects as heretofore provided for the forwarding of the first copy of said map or plat, to the Auditor General who shall return the same to said proprietor or proprietors without additional cost, with a certificate inscribed thereon that the said copy is a true and exact copy of the said map or plat forwarded to the register of deeds for record, and that there is also a true copy of said map or plat on file in the office of the Auditor General of the State as provided by this act: Provided further, That all plats hereplats hereafter after made in this State including plats of land owned or

Further

proviso,

made.

Auditor

general to keep index.

Register,

duty of, on receipt of

map.

Penalty.

Register to record and index maps.

controlled by summer resort associations, and all other plats made by any other person, association or corporation shall be approved, filed and recorded in the manner provided in this section. The Auditor General shall keep an index in which he shall enter alphabetically the name of every town, city, village and addition, a copy of record of the map or plat of which shall be filed in his office, the date of filing the same, and whatever else he may think necessary to facilitate reference thereto. The said register, upon the receipt of said map or plat from the Auditor General of the State, shall fasten the said map or plat in a book of the proper size for such paper so that it shall not be folded, which book shall be strongly bound in leather and provided at the expense of the said county, and such copy so fastened in said book shall be held and taken to be a record of the said map or plat, with like effect as if the said map or plat had been actually transcribed by said register in a book in his office, and for any wil ful violation of this provision by a register of deeds he shall be liable to a penalty of ten dollars, and shall also be liable to pay all damages which any person may sustain by reason thereof, to be recovered in an action of trespass on the case. The register shall certify on such map or plat the time when it was recorded as aforesaid, with a reference to the book or page where recorded. He shall note on the record the time when made, and shall keep a separate index of maps or plats, in which he shall enter alphabetically the name of every town, city, village or addition, the map or plat of which shall be recorded by him, with a reference to the book and page where

recording.

plat recorded.

the same shall be recorded. The register of deeds, after re- Certificate of cording said map or plat as herein provided, and before he shall be entitled to the one dollar registration fee to be forwarded by the Auditor General of the State as herein provided, shall cause to be furnished the Auditor General of the State a proper certificate of the recording of said map or plat upon such blank form which may be forwarded by the Auditor General of the State. The map or plat, with the Record to be prima facie certificate of record endorsed thereon, the record thereof evidence. made as aforesaid, or a properly certified transcript of such record, shall be received in all courts in this State as prima facie evidence of the making and recording of such map or plat in conformity with the provisions of this act, and the copy of such recorded map or plat filed or in the Auditor General's office, or a properly certified transcript thereof, shall be received in all courts of the State as prima facie evidence of the above matters, and also the filing of said copy in the Auditor General's office. If any person or persons Sales before shall sell and convey any lot or lots within any such town, city, village or addition, by reference to such plat before the map or plat thereof shall be recorded and the copy of the record thereof filed as aforesaid, he or they shall forfeit and pay the sum of ten dollars for each lot so sold. For all ser- Register, vices by this act required to be performed by a register of of, under compensation deeds in respect to any such map or plat brought into his office act. for record, the said register shall be entitled to receive the sum of one dollar, which shall be paid as herein provided: Provided, That in all cases where the proprietor or proprietors Proviso, when of any piece or pieces of land shall have caused the same to be map made by laid out and platted as a city, town or village, or as an addition to a city, town or village, or where the proprietors have caused such city, town or village lots to be deeded by metes and bounds and courses and have failed or neglected to have a plat thereof made and recorded as provided by this act, the supervisor or assessor of the township, city or village in which such land is situated shall, when authorized by the township board of such township or by the common council or the board of trustees of such city or village, cause a map or plat of said city, town, village or addition to be made under his hand and seal, properly acknowledged by him and in every way following the provisions of this act, except as to the certificate of the county treasurer relating to tax titles and tax liens as provided by this act, and showing by reference to this act the authority for the same. Such plat or map, Relative to when recorded and filed as herein provided by this act, shall be treated in respect to the assessment, collection and return of taxes and the sale of said lands for delinquent taxes, as if the same had been made by the proprietor or proprietors: Provided, That such proceedings shall not interfere with Proviso,

assessor, etc.

taxes, etc.

vested rights.

Proviso, expense.

vested rights: Provided further, That the expense of making said plat or map, when done by the supervisor or assessor according to the provisions of this act, shall be paid by the township, city or village in which such plat is located. Approved May 19, 1909.

Section amended

and added.

Duplicate
Vouchers.

Receipts, to whom delivered.

Abstracts, what to contain.

[No. 115.]

AN ACT to amend section two of act number one hundred forty-eight of the public acts of eighteen hundred seventythree, entitled "An act relating to the accounting for money received and expended by certain officers," being section one thousand two hundred six of the Compiled Laws of eighteen hundred ninety-seven, and to add one new section to said act to stand as section four-a.

The People of the State of Michigan enact:

SECTION 1. Section two of act number one hundred fortyeight of the public acts of eighteen hundred seventy-three, entitled "An act relating to the accounting for money received and expended by certain officers," being section one thousand two hundred six of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended, and a new section is hereby added to said act to stand as section four-a, said amended and added sections to read as follows:

SEC. 2. Every such officer shall take vouchers in duplicate for all money disbursed, one of which duplicate vouchers shall be forwarded to the Auditor General as hereinafter directed; and for all money that shall come into his hands, except from the State treasury for which he shall receipt as may be now provided by law, he shall issue triplicate receipts, one of which shall be delivered to the person from whom such money is received and one shall be forwarded to the Auditor General at the same time and in the same manner as is provided in the case of vouchers for money expended; and such vouchers and receipts shall be accompanied by abstracts, under oath, of receipts and expenditures during the period covered thereby, and also by an account current setting forth the amount on hand at the commencement of such period, the amount received during and the amount on hand at the close. Such abstract shall contain a statement of each and Vouchers to be every voucher. The vouchers shall be numbered consecutively numbered, and a corresponding number given the statement of such voucher in said abstract. Said vouchers shall be carefully compared and checked with the abstract by an auditing committee or by members of the board of control or governing

compared, etc.

board of said institution. The voucher which is to be trans- By whom signed. mitted to the Auditor General shall be signed or initialed by one member of the auditing committee, board of control or governing board making such comparison. Such abstract shall contain a certificate in the following form:

$.

We hereby certify that the vouchers abstracted herein, numbered..... ...to..... ....inclusive, with dates, names and amounts agreeing with this abstract, aggregating ......, have been carefully examined and checked by a committee of this board and one of the duplicate vouchers personally signed or initialed by a member of such examining committee; that the several items charged in said vouchers are correct to the best of our knowledge and belief, and we hereby approve each of said vouchers.

Certificate, form of.

Said certificate shall be signed by the members of the board By whom of control or governing board in attendance at the meeting at signed. which said audit was made, or a sufficient number thereof to

represent a quorum.

submitted.

authorized.

SEC. 4a. Before the steward or purchasing agent of any Luxuries, list institution described in this act shall purchase for the insti- to whom tution by which he is employed any food supplies in the nature of delicacies and luxuries, other than staple, necessary articles, he shall submit a list of such delicacies and luxuries and the amount thereof desired, to the board of control or Purchase, by governing board of such institution, and such delicacies and whom luxuries, together with all furniture and furnishings for the administration building, or residence of the warden or superintendent, and the cost thereof shall be authorized by a majority vote of said board of control or governing board before the same shall be purchased. The Auditor General is hereby Auditor directed to refuse to audit any bill for articles authorized general, as herein above required, unless the voucher for payment of same submitted to him shall be accompanied by a certified copy of the resolution of the board of control or governing board authorizing such purchase. Delicacies and luxuries as Luxuries defined for the purposes of this act shall be construed to defined. mean all wines and liquors, pop, ginger ale, cigars, tobacco and cigarettes, chewing gum, confectionery, cut flowers, chickens known as broilers, squabs, pigeons and all fresh fruits out of

season.

Approved May 19, 1909.

duty of.