effective.

SEC. 16. In case the owner, or the person in charge of trees, How orders of shrubs, vines, or plants, infested with a destructive insect, or a inspectors made dangerously contagious disease, refuses or neglects to carry out the orders of the State Inspector, or of the township, village, and city inspectors, within the period stated in the notice served upon him, the State, township, village, or city inspectors, respectively, shall employ such aid as may be neces sary to carry out their orders and recommendations. In case Expense, levied the owner refuses to reimburse them for the expense incurred, it shall be certified to the township board, or village, or city council, who shall allow it, and spread it as a special tax upon the property concerned.

as special tax.

ete, may enter any premises.

SEC. 17. The State Inspector of Orchards and Nurseries State Inspector, and his deputies, assistants and employes, shall have authority to enter upon any premises in the State for the purpose of examining the trees, shrubs, plants and vines, for the presence of destructive insects and diseases, and, if any such insects or diseases are found, may, under the provisions of this act, take such steps as may be necessary to exterminate them. Township, village and city inspectors shall have the same au- Authority of thority within the limits of their respective jurisdiction. Now, etc., damage shall be awarded for the destruction of any tree, No damage, shrub, plant or fruit, or for injury to the same, if done by struction of trees. the inspectors and their assistants in accordance with the provisions of this act: Provided, It is deemed necessary in Proviso. order to suppress dangerous insects and diseases.

township,

inspectors.

awarded for de

local inspectors.

SEC. 18. The township, village and city fruit and tree in Compensation of spectors shall be allowed for services under this act two dollars for each full day and one dollar for each half day, and their per diem and other charges and disbursements hereunder, shall be audited by the township board, or village or How audited. city council.

quired to take

who deemed

SEC. 19. Persons, firms or corporations engaged in growing Who not reor selling plants commonly grown in greenhouses shall not be license. required to take out a license: Provided, They do not grow Proviso. or handle nursery stock, and certificates of inspection are not required under this act for the shipment of greenhouse plants. SEC. 20. Any person or persons, firm, or corporation, who Misdemeanor, may fail to comply with any of the provisions of this act, shall guilty. be deemed guilty of a misdemeanor and shall be punished by Penalty. a fine of not less than ten dollars and not exceeding one hundred dollars, or by imprisonment in the county jail for not less than ten nor more than ninety days or both such fine and imprisonment, in the discretion of the court, and jurisdiction is hereby conferred in these cases upon any justice of the Courts given peace, or other competent court, of the township, village, or city, where such trees, shrubs or plants may be, or where such nursery stock or fruit is grown, sold, shipped, disposed of, or delivered, contrary to the provisions of this act. In all Security for cases where a complaint is made under the provisions of any quired.

jurisdiction.

costs, not re

State Inspectors may obtain supplies, etc.

Bills, how audited.

Proviso.

Acts repealed.

section of this act, by any State, township, village or city inspector, said complainant shall not be required to furnish security for costs.

SEC. 21. The State Inspector of Orchards and Nurseries shall have authority to employ such aid and obtain such apparatus and supplies as may be needed for the proper performance of his duties, and the bills for the same, and for the per diem and traveling and other necessary expenses of the State Inspector, his deputies and assistants, shall be audited by the State Board of Agriculture, and the Auditor General shall draw his warrant for the payment of the same from the general fund of the State: Provided, That all moneys collected by the State Board of Agriculture, under this act shall be paid into the State Treasury.

SEC. 22. All of sections five thousand six hundred eightyone to five thousand seven hundred six both inclusive of the Compiled Laws of eighteen hundred ninety-seven, act number one hundred forty-four of the public acts of eighteen hundred ninety-nine, act number two hundred six of the public acts of nineteen hundred three and any other acts or parts of acts that contravene the provisions of this act, are hereby repealed. This act is ordered to take immediate effect. Approved May 4, 1905.

Certified public accountant, who

of.

[No. 92.]

AN ACT to establish a board of accountancy, to provide for the granting of certificates to those public accountants who qualify under the provisions of this act and to provide a penalty for violations thereof.

The People of the State of Michigan enact:

SECTION 1. Any person, residing or having a place for the may assume title regular transaction of business in the State of Michigan, being over the age of twenty-one years, of good moral character, who shall have received from the Governor of the State of Michigan a certificate of his qualifications to practice as a public accountant, as hereinafter provided, shall be styled and known as a certified public accountant, and no other person shall assume such title or use the abbreviation C. P. A., or any other words, letters, or figures to indicate that the person using the same is such certified public accountant.

Board of accountancy, Gov

How members

SEC. 2. Within thirty days after this act takes effect, the ernor to appoint. Governor shall appoint three persons to constitute and serve. as a Board of Accountancy. Two members of this board first appointed shall be selected by the Governor from a list of the names of public accountants who have been practicing in the

selected.

State of Michigan for a period of at least three years, one of Term of. whom shall be appointed for a term ending January first, nineteen hundred eight, and one for a term ending January first, nineteen hundred ten, and upon the expiration of each of said terms and of each succeeding term, a member shall be appointed for a term of three years: Provided, That the suc- Proviso. cessors to the first two members who are public accountants shall be selected from the holders of certificates under this act. One member of this board shall be a practicing attorney, in One member good standing in the courts of the State of Michigan, appointed attorney." in the first instance for a term ending January first, nineteen hundred nine, and upon the expiration of said term, and of any succeeding term, a member shall be appointed for a term of three years, such successors to be practicing attorneys in good standing, as hereinbefore mentioned. Any vacancies that may Vacancies, how occur from any cause shall be filled by the Governor for the unexpired term under the same conditions that govern regular appointments.

shall be an

filled.

when held.

how advertised.

SEC. 3. The Board of Accountancy shall at its first meeting, Board shall formulate rules for its own guidance, not inconsistent with the formulate rules. provisions of this act, a copy of which shall be sent to all public accountants in the State. Satisfactory evidence of good moral character shall be required from each applicant for his certificate. Examinations of persons applying for certificates Examinations, under this act shall be held at least twice each year at such time and places as applications may warrant The time and Time and place, place for holding the examination shall be duly advertised at least three consecutive days in a daily newspaper published in Detroit, Grand Rapids, Saginaw, Marquette and Houghton at least thirty days prior to the date for such examinations, and notice of the same shall be mailed to all holders of certifi cates under this act as well as applicants. The examination Subjects covered by examinations. shall cover the following subjects: Theory of accounts, practical accounting, auditing and commercial laws as affecting accountancy. The fees for such examination shall be twenty- Fees. five dollars for each applicant payable to the treasurer of the board at least ten days prior to the holding of the examination. The board may in its discretion, waive the examination of any When board applicant not later than the year nineteen hundred six, who in amination. addition to the qualifications mentioned in section one, shall have been a practicing public accountant in this State for more than one year prior to the passage of this act. Each applicant Fee required. for whom examination is waived, shall pay to the treasurer of the board the sum of twenty-five dollars, when recommended to the Governor for a certificate. The board shall maintain a register of the names and addresses of all persons receiving certificates under this act. The members of the board shall Compensation of receive as compensation for their services ten dollars per day members. for the time actually spent and the necessary expenses incurred in the discharge of their duties as members of said board: Provided, however, That all compensation for services and ex- Proviso. penses shall not exceed the amounts received as fees from ap

may waive ex

Salaries, how

allowed and paid.

Excess, where paid.

Annual report.

Governor to issue and revoke certificates.

Board may register certificate

state.

plicants. All bills for expenses and salaries shall be allowed in open meeting of the board and shall be paid from the fees received under the provisions of this act. All money received in excess of payments shall be paid into the State Treasury at the end of each year, and so much thereof as shall be necessary to meet the current expenses of said board shall be subject to the order thereof, if, in any year, the receipts of said board shall not be equal to its expenses. The board shall make an annual report to the Governor, containing a full account of its proceedings, and render an annual financial account to the Board of State Auditors.

SEC. 4. The Governor shall issue certificates to those persons who are recommended to him by the Board of Accountancy as having qualified under the provisions of this act. The Governor may revoke any certificate for sufficient cause, after written notice to the holder thereof, and a hearing thereon, and shall issue such notice whenever requested to by the board.

SEC. 5. The Board of Accountancy may, in its discretion, issued in another register the certificate of any certified public accountant who is the lawful holder of a C. P. A. certificate issued under the law of another state, and may issue to such certified public accountant a certificate of registration, which certificate shall entitle the holder to practice as such certified public accountant, and to use the abbreviation C. P. A. in the State: Provided, however, That such other state extends similar privileges to certified public accountants of this State. The regular fee of twenty-five dollars shall be charged for such certificate. Certificates of registration may be cancelled in the same manner as section four provides for the revoking of certificates issued under this act.

Proviso.

Misdemeanor,

what deemed.

Penalty.

Holder of certifi

SEC. 6. If any person shall hold himself out to the public as having received a certificate, as provided in this act, or shall assume to practice as a certified public accountant or use the abbreviation C. P. A., or any other letters, words or figures to indicate that the person using the same is such certified public accountant, without having received such certificate or after the same shall have been revoked he shall be deemed guilty of a misdemeanor, the penalty for which shall be a fine of not less than one hundred dollars nor more than five hundred dollars for each offense or imprisonment in the county jail for a period not exceeding six months.

SEC. 7. Every person, having been granted a certificate cate to give bond. under the provisions of this act, shall give a five thousand dollar bond to the Secretary of State before entering upon his duties, for the faithful performance of the same. Approved May 4, 1905.

[No. 93.]

AN ACT to amend section seven of act forty-four of the public acts of eighteen hundred ninety-nine, being "An act to provide for the publication and distribution of laws and documents, reports of the several officers, boards of officers, and public institutions of this State now or hereafter to be published, and to provide for the replacing of books lost by fire or otherwise, and to provide for the publication and distribution of the official directory and legislative manual of the State of Michigan, and to repeal act one hundred twenty-two of the public acts of eighteen hundred eightynine, approved May thirty-one, eighteen hundred eightynine, act twenty of the public acts of eighteen hundred eighty-nine, approved March nineteen, eighteen hundred eighty-nine, and all other laws or parts of laws contravening or inconsistent with this act."

The People of the State of Michigan enact:

amended.

SECTION 1. Section seven of act number forty-four of the Section public acts of eighteen hundred ninety-nine, entitled "An act to provide for the publication and distribution of laws and documents, reports of the several officers, boards of officers and public institutions of this State now or hereafter to be published, and to provide for the replacing of books lost by fire or otherwise, and to provide for the publication and distribution of the official directory and legislative manual of the State of Michigan, and to repeal act one hundred twentytwo of the public acts of eighteen hundred eighty-nine, approved May thirty-one, eighteen hundred eighty-nine, act twenty of the public acts of eighteen hundred eighty-nine, approved March nineteen, eighteen hundred eighty-nine, and all other laws or parts of laws contravening or inconsistent with this act," is hereby amended to read as follows:

board of agriculture.

SEC. 7. The secretary of the State Board of Agriculture Report of state shall report to the legislature at every regular session thereof, and to the Governor on the first Wednesday of January of each year when the legislature is not in session, which report shall embrace all statements, accounts, statistics, prize essays and other information relative to agriculture in general, the bulletins of the experiment station, the proceedings of the State Board of Agriculture, of the State Agricultural College and farm, and of the State Agricultural Society, to be approved by the board. As many copies, not exceeding Number of copies. eight thousand, of this report, as the State Board of Agriculture shall, in their discretion, deem necessary, shall be printed and bound prior to the first day of May, and delivered on the order of the secretary of the State Board of Agriculture, to be distributed as the board shall direct; also a sufficient num- To whom disber of copies to supply crop correspondents of the Secretary

tributed.