records of duty of. already provided without bringing it to the school; the Name of child name of the child to be entered on the records of the school entered on and indentured and supervised when indentured, and sub- school. sequently may be adopted as the other wards of said board. Where authority is given to indenture a child without send- Probate judge, ing it to said school, the probate judge will order it to be placed in the approved family by the county agent, and shall then send the certified copy of the proceedings before him and the certificate of the physician to said school. Upon Parental entering the order of the court, the child in all cases is release of. admitted to said school and becomes a ward of said board, and the parents of the child are released from all parental duties towards and responsibility for the child; and thereafter they shall have no right to its custody, services or earnings, except in cases where it may be restored to the parents by said board as hereinafter provided: rights, as to mind certificate. SEC. 9. Whenever, on the examination provided for in Examination this act, the judge of probate shall determine that the child and body. is dependent on the public for support, he shall cause it to be examined by the county physician of that county, if there be one, and if not, then by another reputable practicing physician, and shall in no case enter the order in his journal showing the child has been committed to said school, unless the physician making such examination shall certify Physician's in writing, under oath, filed in said court, that the child what to state. examined by him is in his opinion of sound mind and body and has no chronic or contagious disease, and in his opinion has not been exposed to any contagious disease within fifteen days prior to such examination before the judge of probate. A copy of such certificate shall be attached to the other papers Copy, required by this act to accompany each child to said school. attached. The provisions of this section shall apply to all children ordered to be sent to said institution under any law of this State. assistance. SEC. 18. Any person who shall aid or assist a ward of Escape of the State Public School to escape therefrom, or who shall wards, aid or aid, assist or entice a ward of the State Public School to escape from a home in which said ward has been placed by officers of the school, or shall aid any such ward to leave the State, without the consent of the board of control of said institution, may be punished by imprisonment in the Penalty. State prison or State house of correction and reformatory for a term not exceeding two years or in the county jail for a term not exceeding one year or by a fine not exceeding five hundred dollars, or by both such fine and imprisonment in the discretion of the court. Approved April 21, 1909. Section amended. Apportion ment of benefit to township. Proviso, limit, unless necessity certified by commissioner. [No. 48.] AN ACT to amend section one of chapter five of act number two hundred fifty-four of the public acts of eighteen hundred ninety-seven, entitled "An act to provide for the construction and maintenance of drains and the assessment and collection of taxes therefor, and to repeal all other laws relative thereto," the same being compiler's section four thousand three hundred forty-four of the Compiled Laws of eighteen hundred ninety-seven, having been last amended by act number two hundred seventy-two of the public acts of eighteen hundred ninety-nine. The People of the State of Michigan enact: SECTION 1. Section one of chapter five of act number two hundred fifty-four of the public acts of eighteen hundred ninety-seven, entitled "An act to provide for the construction and maintenance of drains and the assessment and collection of taxes therefor, and to repeal all other laws relative thereto," the same being compiler's section four thousand three hundred forty-four of the Compiled Laws of eighteen hundred ninety-seven, having been last amended by act number two hundred seventy-two of the public acts of eighteen hundred ninety-nine, is hereby amended to read as follows: SEC. 1. The county drain commissioner shall apportion the per cent of the cost of construction of such drain which any township traversed or benefited thereby shall be liable to pay by reason of the benefit to the public health, convenience or welfare, or as the means of improving any highway: Provided, That for these purposes there shall not be spread upon the tax rolls of any township or townships through which the drain may pass more than twenty-five per cent of the entire cost of said drain, unless the township highway commissioner shall, before such apportionment is made, certify in writing to such drain commissioner that, as a means of improving any highway within the township, it is necessary that more than twenty-five per cent of the entire cost be assessed to such township, in which case the county drain commissioner shall determine the percentage of the entire cost to be assessed to such township. He shall also apportion the per cent of benefits to accrue to any piece against lands. or parcel of land by reason of the construction of such drain, over and above the per cent assessed against such township as aforesaid, which per cent of benefits shall be apportioned upon and assessed against the lands benefited according to such assessment of benefits, and which apportionments he shall announce at the time and place of letting, as provided in chapter four. Such assessment of per cent for benefits shall thereupon be subject to review and correction, Apportionment and assessment Review and correction. and may be appealed from in the manner hereinafter provided. Approved April 21, 1909. [No. 49.] AN ACT to amend the title and sections one, four, five, six, eight, nine, ten, thirteen, fourteen, eighteen and twentyone of act number two hundred eighty-two of the public acts of nineteen hundred five, entitled "An act to provide for the assessment of the property of railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight line companies, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act." The People of the State of Michigan enact: amended. SECTION 1. The title and sections one, four, five, six, eight, Title and nine, ten, thirteen, fourteen, eighteen and twenty-one of act section number two hundred eighty-two of the public acts of nineteen hundred five, entitled "An act to provide for the assessment of the property of railroad companies, union station and depot companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight line companies, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act," are hereby amended to read as follows: TITLE. An act to provide for the assessment of the property, by whomsoever owned, operated or conducted, of railroad companies, union station and depot companies, telegraph companies, telephone companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this Board of assessors, who to constitute. Duties of secretary. Clerical assistance. Annual assessment of railroad and like property by board. act, over or upon the line or lines of any railroad or railroads in this State, and for the levy of taxes thereon by a State Board of Assessors, and for the collection of such taxes, and to repeal all acts or parts of acts contravening any of the provisions of this act. SEC. 1. The Board of State Tax Commissioners, created under the laws of this State, together with the Governor, shall ex officio, constitute a State Board of Assessors, one of whom shall be elected chairman of said board. The secretary of the Board of State Tax Commissioners shall be ex officio secretary of the State Board of Assessors without extra compensation, and shall keep a record of all its proceedings in addition to such other duties as may be required of him by said board, and shall devote his whole time to the duties of his office. In addition to the secretary, said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act. SEC. 4. It shall be the duty of said board to make an annual assessment upon an assessment roll, to be prepared by said board, of the property, by whomsoever owned, operated or conducted, and having a situs in this State as here: inafter defined, of railroad companies, union station and depot companies, telegraph companies, telephone companies, sleeping car companies, express companies, car loaning companies, stock car companies, refrigerator car companies, and fast freight line companies, and all other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this State: Provided, That the property of telegraph and telephone companies whose gross receipts within this State for the year ending June thirty do not exceed five hundred dollars shall be exempt from taxation. All telegraph and telephone companies doing business in this State shall make the report required by section six Proviso, as to of this act to the State Board of Assessors: Provided, That such report for the year nineteen hundred nine shall be made and filed with said board on or before the first day of November, nineteen hundred nine. Proviso. filing report. Term "property," what to include. SEC. 5. The term property, as used in this act, shall be deemed to include all property, real or personal, belonging to the persons, corporations, companies, copartnerships and associations subject to taxation under this act, including the right of way, road bed, stations, cars, rolling stock, tracks, wagons, horses, office furniture, telegraph and telephone poles, wires, conduits, switchboards, and all other property used in carrying on their business and owned by them respectively, and all other real and personal property, and all franchises, said franchises not to be directly assessed, but to be taken definition not certain how into consideration in determining the value of the other property: Provided, however, That this definition shall not Proviso, include, apply to, or subject to taxation, such real estate to include as is owned and can be conveyed by such persons, corpora- property. tions, companies, copartnerships and associations under the laws of this State which is not actually occupied in the exercise of their franchises, or in use in the proper operation and conduct of their business; but such real estate so excepted shall be liable to taxation in the same manner and for the same purposes and to the same extent and subject to the same conditions and limitations as to the collection and return of taxes thereon as is other real estate in the several townships or municipalities in which the same may be situated. The term company, corporation, copartnership, Word association, or person, wherever used in this act, shall apply "company" to and be construed as referring respectively to any railroad construed. company, union station and depot company, telegraph company, telephone company, sleeping car company, express company, car loaning company, stock car company, refrigerator or fast freight line company, and any other companies owning, leasing, running or operating any freight, stock, refrigerator, or any other cars, not being exclusively the property of any railroad company paying taxes upon its rolling stock under the provisions of this act, over or upon the line or lines of any railroad or railroads in this State; and to any firm, joint stock association, copartnership, corporation, or other association or person, engaged in carrying on any business, the property of which is subject to taxation under this act. The term "property having a situs in this State," Term, shall include all the property, real and personal, of the per- having a situs sons, corporations, companies, copartnerships and associa- in this state," tions enumerated in this act, owned, used and occupied by include. them within the limits of this State, and also such proportion of their rolling stock, cars and other property as is used partly within and partly without this State, as herein provided to be determined. ་་ 'property what to SEC. 6. The several corporations, persons, copartnerships, Annual companies and associations whose property is subject to as- statement. sessment and taxation under the provisions of this act shall, annually, between the first day of July and the fifteenth day of September in each year, under oath of the president, secretary, superintendent, or chief officer of such corporation, company or association, or of the person or persons owning such property, make and file with the State Board of Assessors, in such form as said board may provide, upon blanks to be furnished by said board, a statement containing the following facts: The blanks furnished to railroad and Statement union station and depot companies, telegraph and telephone who companies, shall provide for the following information: First, The name of the company; what to |