election. The election returns of each district composed of a portion of a county, shall be made to the county clerk's office of said county.

Approved June 16, 1905.

Section amended.

Ordinances, style, passage, etc.

[No. 246.]

AN ACT to amend section one, of chapter nine of act number two hundred fifteen of the public acts of eighteen hundred ninety-five, entitled "An act to provide for the incorporation of cities of the fourth class" approved May twentyseventh, eighteen hundred ninety-five, and as amended by act number two hundred thirty-nine of the public acts of eighteen hundred ninety-seven, and by act one hundred thirty-six of the public acts of eighteen hundred ninetynine and by act one hundred fifty-six of the public acts of nineteen hundred one, being section three thousand eightytwo of the Compiled Laws of eighteen hundred ninety-seven.

The People of the State of Michigan enact:

SECTION 1. Section one of chapter nine of act number two hundred fifteen of the public acts of eighteen hundred ninetyfive, entitled "An act to provide for the incorporation of cities of the fourth class" approved May twenty-seventh, eighteen hundred ninety-five, and as amended by act number two hundred thirty-nine of the public acts of eighteen hundred ninetyseven, and by act number one hundred thirty-six of the public acts of eighteen hundred ninety-nine, and by act number one hundred fifty-six of the public acts of nineteen hundred one, being section three thousand eighty-two of the Compiled Laws of eighteen hundred ninety-seven, be amended to read as follows:

CHAPTER IX.

SECTION 1. The style of all ordinances shall be, "The city of ordains." All ordinances shall require, for their passage, the concurrence of a majority of all the alderman elect, exclusive of the mayor or other officer or person legally exercising the duties of the office of mayor. The time when any ordinance shall take effect shall be prescribed therein. Such time, when the ordinance imposes a penalty, shall not be less than twenty days from the day of its passage.

Approved June 16, 1905.

[No. 247.]

AN ACT to authorize the board of supervisors of any county in this State bordering on a navigable river which is the boundary line between such county and any county or counties in another state, to build and maintain a bridge, or bridges across such river, conjointly with the board of su pervisors of such adjoining county in another state.

The People of the State of Michigan enact:

tain bridge.

SECTION 1. The board of supervisors of any county in this Authority to conState bordering on any navigable stream which is the bound- struct and mainary line between such county and a county in another state is hereby authorized, in conjunction with the board of supervisors of such adjoining county in such other state, to construct and maintain a bridge or bridges across such river at a place or places within the limits of such boundary as may be agreed upon by said respective boards of supervisors, whenever said board of supervisors in this State shall deem it necessary, and to enter into a contract with such board of supervisors of the adjoining county of such other state for the construction, maintenance and repair of such bridge or bridges.

SEC. 2. The board of supervisors of such county in this Special tax levy. State as aforesaid, is hereby authorized to levy a special tax on all the property of such county, excepting property within the corporate limits of any city in such county which builds

and maintains its own bridges, or bond said county, exempt- Property exempt. ing from any tax levy or any liability whatsoever for the payment of said bond all property within the corporate limits of any city in such county which builds and maintains its own bridges, for such part of the cost of building, maintaining and repairing said bridge or bridges as shall be allotted to said county by any arrangement between said respective boards of supervisors respecting the building, maintaining, repairing or rebuilding the said bridge or bridges: Provided, Proviso. That in case such bridge or bridges shall be constructed over any navigable stream the same shall be so constructed as not to prevent or hinder the navigation of such stream by the usual crafts plying thereon: And provided, That any such Proviso. bridge built upon any stream shall be so built, constructed and maintained as not to interfere with the ordinary uses of said stream for driving logs or floating other materials or boats therein, and all such bridges so constructed shall be constructed and maintained so as to offer and afford reasonable, adequate and proper means for the passage of boats, vessels, saw logs, floating timber and rafts through the same. This act is ordered to take immediate effect. Approved June 16, 1905.

Who to constitute.

Organization and meetings of.

Chairman,

Clerk, duties of.

Oath of office, where filed.

Examination of tabular statements of supervisors.

Equalization of assessments.

[No. 248.]

AN ACT to create a State Board of Equalization; to prescribe its duties, and to provide for furnishing it with certain statements and data.

The People of the State of Michigan enact:

SECTION 1. That there shall be a State Board of Equalization to consist of the Lieutenant Governor, Auditor General, Secretary of State, State Treasurer, and Commissioner of the State Land Office, whose duty it shall be, in the year nineteen hundred six and every fifth year thereafter, to equalize the assessments on all taxable property in this State, except that taxed under laws passed pursuant to section ten of article fourteen of the constitution, as amended.

SEC. 2. It shall be the duty of the said State Board of Equalization to meet at the office of the Secretary of State at the Capitol in the city of Lansing on the third Monday of August, beginning with the year nineteen hundred six and every fifth year thereafter, and the persons composing said board shall organize by choosing one of their number chairman. It shall be the duty of the deputy Auditor General or one of the clerks in the office of the Auditor General to act as secretary, who shall keep a record of all the proceedings, which shall be certified to by the chairman and secretary and filed in the office of the Auditor General, within five days from and after the adjournment of the said board.

SEC. 3. The several persons constituting the said board, as herein provided, shall each take and subscribe the constitutional oath of office before entering upon the duties of their office before some person authorized to administer oaths; which oaths shall be filed and preserved with the proceedings of the said board.

SEC. 4. After the said board shall have been organized it shall proceed to examine the tabular statements and data of the board of supervisors of each county hereinafter provided for and to hear the representatives of the several boards of supervisors as hereinafter provided. The said board shall determine whether the relative valuation between the several counties is equal and uniform, taking into consideration the location, soil, improvements, production and manufactories; and also whether the personal estate of the several counties has been uniformly estimated according to the best information which can be derived from the statistics of the State or from any other source. If, after such examination, such assessments shall be determined to be relatively unequal, it shall be the duty of the said board to equalize the same by adding to or deducting from the aggregate valuation of taxable real and personal property, in such county or counties, such a percentage as will produce relative, equal, and uniform

certified and

valuations between the several counties in the State. The percentage added to or deducted from the valuations in each county shall be entered upon the records. The valuations of Valuations, the several counties, as equalized, shall be certified and signed signed, to be basis by the chairman and secretary of the board, and filed in the of apportionment. office of the Auditor General, and shall be the basis for apportionment of all State taxes until another equalization shall be made.

certified trans

SEC. 5. It shall be the duty of the Auditor General, as Auditor general soon as may be, after the determination of the State Board of to distribute Equalization shall be filed in his office, to send a certified cripts, etc. transcript thereof to the treasurer of each county, who shall cause the same to be published in one or more papers in the county.

to meet.

SEC. 6. A meeting of the board of supervisors of each Supervisors, when county shall be held on the fourth Monday in June in the year nineteen hundred six, and on the fourth Monday of June every fifth year thereafter. The said board of supervisors Duties of. shall, when convened, proceed to equalize the assessment rolls in the same manner as is provided in chapter twenty of the revised statutes of eighteen hundred forty-six, and each of said supervisors shall add up the columns of their respective rolls, enumerating the number of acres of land and the value of the real estate and personal property so assessed so as to show the aggregate of each.

SEC. 7. The board of equalizers shall hear any evidence To hear evidence. which may be laid before it by any person appointed by any board of supervisors, and any representation made by such person in behalf of any county.

certified copy to

SEC. 8. It shall be the duty of the clerk of each board of Clerk to transmit supervisors to make out a tabular statement from the aggre- auditor general. gate of the several assessment rolls of the number of acres of land and the value of the real estate and personal property in each township and ward as assessed and also the aggregate valuation of the real estate of each roll as equalized, and make a certified copy thereof, signed by the chairman and clerk and transmit the same to the Auditor General on or before the second Monday of July following, who shall lay the same before the State Board of Equalization, when organized: Provided, That such statement and copy shall not embrace Proviso. any property taxed under laws passed pursuant to section ten of article fourteen of the constitution as amended.

ernor, compen

SEC. 9. Any three members of the said board shall consti- Quorum. tute a quorum for the transaction of business. The Lieuten- Lieutenant govant Governor shall receive three dollars a day for actual at- sation of. tendance and ten cents a mile for traveling in, going to, and returning from the seat of government on the usual traveled route which shall be paid out of the State Treasury on the warrant of the Auditor General.

This act is ordered to take immediate effect.
Approved June 16, 1905.

[No. 249.]

AN ACT making appropriations for the State Industrial Home for Girls, for building and special purposes and for current expenses for the fiscal years ending June thirty, nineteen hundred six, and June thirty, nineteen hundred

seven.

The People of the State of Michigan enact:

SECTION 1. There is hereby appropriated for the current Appropriation for current expenses. expenses of the State Industrial Home for Girls for the fiscal year ending June thirty, nineteen hundred six, the sum of sixty-eight thousand dollars and for the fiscal year ending June thirty, nineteen hundred seven, the sum of sixty-eight thousand dollars.

Further appropriation.

How used.

SEC. 2. The further sum of five thousand six hundred twenty-five dollars is hereby appropriated for the fiscal year ending June thirty, nineteen hundred six for purposes and amounts as follows: For electric wiring purposes, one thousand dollars; for enlarging porches at Palmer and Alger cottages, six hundred dollars; for enlarging porches at Croswell, Clark, Gillespie and Haviland cottages, four hundred dollars; for fire hose, reels and nozzles to be attached to cottages, one hundred twenty-five dollars; for painting Bliss and Alger cottages, school house and hospital, one thousand dollars; for enlarging steam pipes, five hundred dollars; for remodeling old farm house, for hospital for contagious diseases, five hundred dollars; for painting interior of school house, one hundred dollars; for cement walks, five hundred dollars; for one greenhouse, nine hundred dollars: Provided, That if the transfer of funds. amount designated in section two of this act for any one of the purposes stated, be insufficient to complete the work or purchase, any surplus remaining after completion. of other work or purchase specified in section two, may, by obtaining the consent of the Board of Corrections and Charities and Auditor General in writing, be used in the account or accounts where such deficiency seems unavoidable; the intent of this provision being to make the entire five thousand six hundred twenty-five dollars available for the purposes stated therein, if in the judgment of the State Board of Corrections and Charities and Auditor General it is deemed advisable to make these transfers.

Proviso as to

How paid.

SEC. 3. The several sums appropriated by the provisions of this act shall be paid out of the State treasury to the treasurer of the State Industrial Home for Girls in such amounts and at such times as the general accounting laws of the State prescribe, and the disbursing officer shall render his accounts to the Auditor General thereunder.