taxes: Provided further, That this provision shall not be Proviso as to deemed to relate back prior to the going into effect of this date of effect. section: And provided further, That in case of change in Further proviso ownership of the property omitted, said taxes shall not be ownership. spread against said property prior to the last change of ownership. Approved June 16, 1905. as to change of [No. 282.] 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: assessors, SECTION 1. The Board of State Tax Commissioners, created State board of under the laws of this State, shall ex officio constitute a State who to constitute. Board of Assessors, one of whom shall be elected chairman of said board. The secretary of the Board of State Tax Com- Secretary. missioners 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, Clerical help, employment of. said board may employ such other clerical assistance as may be necessary and required to perform the duties imposed upon it by this act. of clerks. other assistance. SEC. 2. Provided, That the compensation paid for such Compensation clerical assistance shall not in any case exceed one thousand dollars for each person employed, per annum: Provided fur- Proviso as to ther, That said board may employ such other assistance as may be necessary, with the consent of the Governor and the Board of State Auditors. The compensation of the said sec- Salaries and retary and clerks, and all other necessary expenses incurred how paid. in carrying out the provisions of this act, shall be allowed by the Board of State Auditors upon proper vouchers approved by the chairman and secretary of the board, and paid by the State Treasurer out of the general fund. expenses, access to public SEC. 3. Said board shall have access to all books, papers, Board to have documents, statements and accounts, on file or of record in records, etc, any of the departments of State, subject to the rules and regu lations of the respective departments relative to the care of May subpoena witnesses, and compel attendance. Compensation of witnesses. Fees for service of subpoena. Examination of witnesses, books, accounts, etc. Penalty for refusal to permit inspection of books, etc., failure to appear. Annual assessment of railroad and like property by board. Term "property," public records. It shall have like access to all books, papers, documents, statements and accounts, on file or of record in counties, townships and municipalities. It shall have the right to subpoena witnesses, upon a subpoena signed by the chairman of said board and attested by the secretary thereof, delivered to such witnesses, which subpoenas may be served by any person authorized to serve subpoenas from courts of record in this State, and the attendance of witnesses may be compelled by attachment, to be issued by any circuit court in this State, upon proper showing that such witness has been properly subpoenaed, and has refused to obey such subpoena. The person appearing in response to such subpoena shall receive like compensation as is allowed by the statutes of this State to witnesses in the circuit court, to be allowed by the Board of State Auditors upon the presentation of a copy of such subpoena, with the number of days' service and mileage endorsed thereon and approved by a member of said Board of Assessors, or the secretary thereof. The person serving such subpoena shall receive the same compensation now allowed to sheriffs or other officers for serving subpoenas. Said board shall have power to examine witnesses under oath, said oath to be administered by any member of the board, or by the secretary thereof. It shall have the right to inspect and examine the books, papers or accounts of any corporation, firm or individual owning property to be assessed by said board, and if such corporation, firm or individual refuse to permit said inspection and examination, or neglect or fail to appear before said board in response to its subpoena, said corporation, firm or individual shall, for each such refusal, neglect or failure, forfeit the sum of five hundred dollars to the State, the sum so forfeited to be recovered in a proper action brought in the name of the people of the State of Michigan, in any court of competent jurisdiction. 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 having a situs in this State as hereinafter defined, of railroad companies, union station and depot companies, express companies, and sleeping car companies, doing business within this State, car loaning companies, and refrigerator and fast freight line companies, and all other corporations 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. SEC. 5. The term property as used in this act shall be what to include deemed to include all property, real or personal, belonging to the corporation subject to taxation under this act, including the right of way, roadbed, stations, cars, rolling stock, tracks, wagons, horses, office furniture, telegraph or telephone poles, wires, conduits, switchboards, and all other property Definition not used in carrying on the business of said corporations 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 into consideration in determining the value of the other property: Provided, however, That this Proviso. definition shall not include, apply to or subject to taxation to include such real estate as is owned and can be conveyed by such cor- certain property porations under the laws of this State which is not actually occupied in the exercise of their franchises or in use in the proper operation of their roads or their corporate 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 situate. The term company, corporation or as- Word "company" sociation, wherever used in this act, shall apply to and be construed as referring respectively to any railroad company, union station and depot company, express company, sleeping car company, car loaning company or refrigerator or fast freight line company, and to any person, firm or other corporation engaged in carrying on any business, the property of which is subject to taxation under this act. The term Term "property "property having a situs in this State" shall include all the this state," property, real and personal, of the corporations enumerated what to include, in this act, owned, used and occupied by them within the limits of this State, and also such proportion of the rolling stock, cars and other property of such corporations as is used partly within and partly without this State, as herein provided to be determined. year, how construed. having a situs in file annual statement under oath. SEC. 6. The several corporations enumerated in this act, Corporations to doing business in this State, shall annually, between the first day of July and the thirty-first day of August in each under oath of their president, secretary, treasurer, superintendent or chief officer of such company, 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: RAILROAD UNION STATION AND DEPOT COMPANIES. to contain. The blanks furnished to railroad and union station and Statement, what depot companies, shall provide for the following information: First, The name of the company; Second, The nature of the company, and under the laws of what state or country organized; Third, The location of its principal office; Fourth, The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager; Fifth, The name and postoffice address of the chief officer or managing agent of the company in Michigan; Sixth, The number of shares of capital stock; Express companies. Seventh, The par value and market value, or if there be no market value, the actual value, of the shares of stock on the thirtieth day of June of the year in which the report is made; Eighth, A detailed statement of the real estate owned by the company in Michigan, where situate, and the value thereof; Ninth, A detailed statement of the personal property, including moneys and credits owned by the company in Michigan on the thirtieth day of June in the year in which the report is made, where situate and the value thereof; Tenth, The total value of the real estate owned by the company situate outside of Michigan; Eleventh, The total value of the personal property of the company situate outside of Michigan; Twelfth, The whole length of their lines, and the length of so much of their lines as is within, or is without Michigan, which line shall include what said railroad companies control or use as owners, lessees, or otherwise; Thirteenth, A statement of the entire gross receipts of the companies, from whatever source derived, for the year ending the thirtieth day of June in the year for which the report is made; Fourteenth, Such other facts and information as said board may require, in the form of the returns prescribed by it. EXPRESS COMPANIES. The blanks furnished to express companies shall provide for the following information: First, The name of the company; Second, The nature of the company and under the laws of what state or country organized; Third, The location of its principal office; Fourth, The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager; Fifth, The name and postoffice address of the chief officer or managing agent of the company in the State of Michigan; Sixth, The number of shares of capital stock, (a) authorized, (b) issued; Seventh, The par value and market value, or if there be no market value, the actual value of the shares of stock, together with the total amount of bonded indebtedness, on the thirtieth day of June of the year for which the report is made; Eighth, The situation, income and value in detail of its real estate in this State; Ninth, The total income from and cash value of all its real estate situated outside of this State; Tenth, A full and correct inventory, at the true cash value, of its personal property, including moneys and credits, within this State; Eleventh, The true cash value of all its personal property including moneys and credits without this State; Twelfth, The whole length and names of railroad lines and water and stage routes over which it did business, and separately, in detail, the portions of such lines and routes within this State, and the portion of such routes over navigable waters of the United States within this State; Thirteenth, Such other facts and information as may be deemed necessary by the State Board of Assessors, or any member thereof, to the proper assessment of the property of such company. CAR LOANING, STOCK CAR, REFRIGERATOR AND FAST FREIGHT LINE The blanks furnished to car loaning, stock car, refrigerator Car loaning, stock and fast freight line companies, shall provide for the following companies. information: First, The corporate name of the company; Fourth, The name and postoffice address of the president, secretary, auditor, treasurer and superintendent or general manager; Fifth, The location of its principal office in the State of Michigan, together with the name and address of the chief officer or managing agent of the company in Michigan; Sixth, The total number of cars and rolling stock of any such corporation run over or operated upon any line or lines of railroad within this State each day during the entire year preceding the date of making and filing such report; Seventh, The cost of construction of each of said cars; Eighth, The length of time the same has been in service; Ninth, The cash value of each of said cars so operated and run in this State, at the time of making and filing of such report; Tenth, And such other and additional information as may be deemed necessary by said board, or any member thereof, to the proper assessment of the cars of such company in this State in accordance with the provisions of this act and to the performance of the duties imposed upon it hereby. SLEEPING CAR COMPANIES. car, etc., what deemed SEC. 7. Every joint stock association, company, co-partner- Sleeping car ship, or association incorporated or acting under the laws of companies, this or any other State, or of any foreign nation, and conveying to, from, through, in or across this State or any part thereof, passengers or travelers, in palace cars, drawing room cars, sleeping cars or tourist cars, under any contract, express or implied, with any railroad company, or the managers, lessees, agents or receivers thereof, shall be deemed and held to be |