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county, township, school and municipal purposes, and enter the same upon its records forthwith, together with the method by which such average rate was ascertained and determined.

property of

form of.

SEC. 14. Said board shall tax the property of the several To tax companies as assessed by it at the rate as determined by companies it, and the amount of tax to be paid by each of said com- as assessed. panies shall be extended upon said assessment roll, opposite the description of their respective properties. After the completion of said tax roll, and prior to the first day of March, in each year, the said board shall attach thereto a certificate, signed by the members of the board, or a majority thereof, which shall be as follows: "We do here- Certificate, by certify that we have set down in the above assessment roll, all the property of railroad companies, express companies, union station and depot companies, telegraph and telephone companies, car loaning, stock car, refrigerator and fast freight line, and other car companies, and other companies owning, leasing, running or operating cars, and sleeping car companies, liable to be taxed in this State, according to our best information, and that we have estimated the same at what we believe to be the true cash value thereof, and that we have assessed the taxes thereon at the average rate of taxes for State, county, township, school, municipal and other purposes, levied through this State during the preceding year, as determined by us." The said tax roll shall thereupon be forthwith delivered to the Auditor General, who shall immediately notify by registered mail the several companies taxed thereon to pay the taxes extended thereon to the State Treasurer. The said taxes shall be payable on Taxes, when payable. the first day of April, following the assessment and levy thereof, and shall be in lieu of all taxes for State and local purposes, not including special assessments on property particularly benefited, made in any county, city, village or township. All taxes not paid before the first day of May Taxes, when in the year in which the same are payable, shall bear interest to bear thereafter at the rate of one per centum per month or any fraction thereof. The taxes so extended against said companies shall become forthwith a debt from each of said com- Taxes to be a panies to the State and shall constitute a lien upon all the property of said companies, real, personal and mixed, which lien shall take precedence of all demands, judgments, assignments by warranty deed or otherwise, or decrees against said companies, which lien and debt may be enforced by seizure, or sale of said property or such portion thereof as may be necessary to satisfy the same, as herein before provided. The State Board of Assessors shall, upon the com- Board to pletion of said roll and the correction herein before provided annex warrant for, annex to said roll a warrant, signed by the said State to command. board, or a majority of them, commanding the Auditor General to collect the several sums mentioned in the last

interest.

lien upon property.

to roll; what

column of such roll, and being the sum for which the said company was assessed and was liable to pay for a tax upon its property, under the provisions of this act for the purposes provided for in this act; and the said warrant shall authorize and command the Auditor General, in case any corporation, company or person named in the assessment roll shall neglect or refuse to pay its tax, to levy the same by distress and sale of the properties of said corporation, company or person or such portion thereof as shall be necessary to raise sufficient money to satisfy said tax and the expense of said sale, after giving the same notice of said sales as provided for in the general laws of this State for the sale Proviso as to of property seized for taxes, and offered for sale: Provided, That he may bring an action in the name of the people of the State of Michigan in any court of competent jurisdiction in the State of Michigan, or in any other state, for the enforcement of said lien, and upon the recovery of judgment or decree therein, the same may be collected by execution, levy and sale, as in other cases, upon judgments in courts of record.

enforcement

of lien.

Act not to affect specific

of 1909.

a

SEC. 18. Nothing herein contained shall be deemed tax collection waiver or affect the collection of the specific taxes required to be paid by the companies hereby affected, on the first day of July in the year nineteen hundred nine, and previous years, under the general laws upon the property or business of such companies within this State. The existing laws providing for the collection of such specific taxes shall be continued in force until the collection and payment of all taxes levied thereunder for the year nineteen hundred nine and previous years.

Repealing clause.

Proviso.

SEC. 21. All acts or parts of acts, whether contained in any act for the incorporation of railroad companies, union station and depot companies, telegraph and telephone companies, express companies, car loaning companies, stock car companies, refrigerator car companies, sleeping car companies, fast freight line companies, or other car companies, or in any other law of the State, so far as such acts or parts of acts are inconsistent with the provisions of this act, are hereby repealed, except as herein expressly stated: Provided, however, That all taxes levied or in process of assessment and levy, under the act to which this act is amendatory, shall be assessed, levied and collected under said act; all rights which the State now has under any of said acts for taxes or penalties shall not be in any way affected by this act; nor shall this act constitute a bar to any prosecution or suit for such taxes or penalties or the recovery of judgment therefor.

Approved April 28, 1909.

[No. 50.]

AN ACT to repeal act number two hundred five of the public acts of eighteen hundred seventy-seven, as amended, entitled "An act to provide for the incorporation of societies for the receiving, loaning and investing of money," the same being compiler's section six thousand one hundred ninety of the Compiled Laws of eighteen hundred ninety

seven.

The People of the State of Michigan enact:

SECTION 1. Act number two hundred five of the public Act repealed. acts of eighteen hundred seventy-seven, as amended, entitled "An act to provide for the incorporation of societies for the receiving, loaning and investing of money," the same being compiler's section six thousand one hundred ninety of the Compiled Laws of eighteen hundred ninety-seven, is hereby repealed.

Approved April 28, 1909.

[No. 51.]

AN ACT to amend the title and section one of act number one hundred ninety-one of the public acts of eighteen hundred eighty-one, entitled "An act to prohibit railroad companies from carrying on passenger trains any kerosene, benzine, naphtha, gasoline, or any inflammable oil or fluid other than as may be necessary to light or lubricate the cars composing the train on which such oil is carried," the same being compiler's section eleven thousand five hundred twenty-two of the Compiled Laws of eighteen hundred ninety-seven.

The People of the State of Michigan enact:

amended.

SECTION 1. The title and section one of act number one Title and hundred ninety-one of the public acts of eighteen hundred section eighty-one, entitled "An act to prohibit railroad companies from carrying on passenger trains any kerosene, benzine, naphtha, gasoline, or any inflammable oil or fluid other than as may be necessary to light or lubricate the cars composing the train on which such oil is carried," are hereby amended to read as follows:

Unlawful to carry inflammable fluids.

Proviso.

TITLE.

An act to prohibit railroad companies from carrying on passenger trains any kerosene, benzine, naphtha, gasoline, or any inflammable oil or fluid, other than as may be necessary to light, lubricate, or propel, the train, or cars, on which such oil is carried.

SEC. 1. It shall not be lawful for any railroad company or other person, firm or corporation owning or operating any railroad within this State to carry upon any passenger train any kerosene, benzine, naphtha, gasoline, or inflammable oil or fluid, other than such as may be necessary for lighting, lubricating, or propelling, the train, or cars, on which such oil is carried: Provided, That nothing in this act contained shall prohibit express companies from carrying such articles in quantities not exceeding five gallons when properly packed and labeled, nor the transportation of kerosene, benzine, naphtha, gasoline, or inflammable oil or fluid on cars other than passenger cars in mixed trains carrying passengers and freight on roads which do not regularly operate exclusive freight trains. Approved April 28, 1909.

Relative to car equipment.

Conviction; fine therefor.

[No. 52.]

AN ACT requiring railroad companies to equip cabooses or waycars with end platforms and platform steps; providing a penalty for the violation of this act; making railroad companies liable for damages caused or resulting from a violation of this act; and making it the duty of the Michigan Railroad Commission to enforce its provisions.

The People of the State of Michigan enact:

SECTION 1. From and after January one, nineteen hundred ten, it shall be unlawful for any railroad company, operating railroad lines within the State of Michigan, to use or operate, or cause to be used or operated, over any part of its lines within the State of Michigan, any caboose or waycar which is not fully equipped with end platforms and platform steps, said platform and platform steps to be of substantial construction to be approved by the Michigan Railroad Commission.

SEC. 2. If any railroad company operating any railroad line within the State of Michigan which shall use or operate,

or cause to be used or operated, over any part of its lines within this State any caboose or waycar not equipped with end platforms and platform steps it shall be deemed guilty of a misdemeanor and upon conviction thereof shall be fined not less than one hundred dollars nor more than five hundred dollars in the discretion of the court.

violation.

SEC. 3. In addition to the liability prescribed in section Liability for two hereof, any railroad company violating any of the provisions of this act shall be liable in civil damages for all damages caused or resulting from a violation of any of its provisions.

commission.

SEC. 4. It shall be the duty of the Michigan Railroad Duty of Commission to enforce the provisions of sections one and two of this act.

Approved April 28, 1909.

[No. 53.]

AN ACT to amend section nine of act number one hundred thirty-four of the public acts of eighteen hundred eighty-five, entitled "An act to regulate the practice of pharmacy in the State of Michigan," as amended by act number two hundred seventy-nine of the public acts of nineteen hundred seven.

The People of the State of Michigan enact:

SECTION 1. Section nine of act number one hundred thirty- Section four of the public acts of eighteen hundred eighty-five, entitled amended. "An act to regulate the practice of pharmacy in the State of Michigan," as amended by act number two hundred seventy-nine of the public acts of nineteen hundred seven, is hereby amended to read as follows:

etc., unlawful

SEC. 9. Any person registered under the provisions of Morphine, this act who shall give, sell, furnish, or offer for sale, directly sale of. or indirectly, any morphine, its salts and its derivatives, except to or upon the order of legally practicing physicians, dentists, veterinary surgeons, original prescriptions which shall not be refilled or a copy thereof given to any person, shall be guilty of a misdemeanor, and upon conviction of Penalty. same shall be punished by a fine or imprisonment or both, as hereinafter provided: Provided, That the above provisions Proviso, sales shall not apply to sales at wholesale by jobbers, wholesalers and manufacturers, to retail druggists or legally practicing physicians, or to each other, or to druggists and pharmacists if sold in original packages only, nor to sales at retail by Original retail druggists to regular practitioners of medicine, den- packages.

at wholesale.

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