Certificate of physician. When admitted. Proviso. Cottages, etc. Proviso. enter an order on the journal of his court committing a child to said State Public School unless the physician making such examination shall certify, in writing, under oath, filed in said court, that the child examined by him is in his opinion of sound mind and has no chronic or contagious disease and has not been exposed to any contagious disease within fifteen. days prior to such examination; that it can care for itself without a personal attendant and that it is mentally and physically competent to acquire a trade or occupation. The said certificate shall contain a diagnosis of the condition of the child examined describing without technical language its special disability. A copy of such certificate shall be attached to the other papers required by law committing the child to the said State Public School. SEC. 4. The dependent crippled children described in this act shall be admitted to the cottages authorized to be constructed in section one of this act and to any cottage or cottages that may hereafter be constructed for such purpose, when provision has been made for their support and education and for teaching them some trade or occupation: Provided, That before the judge of probate shall commit a crippled child to said State Public School he shall receive a written notice from the superintendent of said institution that there is room therein for the child and that provision has been made for its support and education and for its instruction in manual training and domestic science. SEC. 5. The construction of the cottages provided for in construction, section one of this act shall be especially adapted for the comfort, convenience and recreation of crippled boys and girls and shall include dining rooms, kitchens and bathing facilities including building for manual training in separate apartments to be situated near or in connection with said cottages: Provided, That said cottages and manual training building authorized by this act may be used for children of sound mind and body when in the opinion of the board of control it will not cause discomfort to the crippled children. SEC. 6. The said board shall employ competent teachers, cottage managers and others well skilled in teaching domestic science, manual training and education in the common branches, in order that said crippled children may acquire a trade or occupation and become self-supporting. When the said crippled children are of sufficient age, education and training, it shall be the duty of said board of control to procure for them, as far as possible, suitable employment at which they can support themselves. Teachers, etc., employing of. How sums paid out. SEC. 7. The several sums appropriated by the provisions of this act shall be paid out of the general fund in the State treasury to the treasurer of the State Public School at such times and in such amounts as the general accounting laws of the State prescribe and the disbursing officer shall render his accounts to the Auditor General thereunder, SEC. 8. The Auditor General shall incorporate in the Tax clause. State tax for the year nineteen hundred thirteen the sum of nineteen thousand dollars, and for the year nineteen hundred fourteen the sum of six thousand dollars, which when collected shall be credited to the general fund to reimburse the same for the money hereby appropriated. This act is ordered to take immediate effect. [No. 153.] AN ACT to amend sections one hundred forty-eight, one hundred fifty, one hundred fifty-one and one hundred fiftytwo of act number one hundred fifty-four of the Public Acts of eighteen hundred ninety-nine, entitled "An act to amend sections twenty-one and twenty-two of act number two hundred six of the Public Acts of eighteen hundred ninety-three, entitled 'An act to provide for the assessment of property, and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the Public Acts of eighteen hundred ninetyone, and all other acts and parts of acts in anywise contravening any of the provisions of this act,' approved June one, eighteen hundred ninety-three, as amended by acts numbered twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the Public Acts of eighteen hundred ninety-five, and acts numbered two hundred six, two hundred fourteen, two hundred twentyfour, two hundred twenty-five, two hundred twenty-nine, two hundred forty and two hundred sixty-one of the Public Acts of eighteen hundred ninety-seven, and to add ten new sections thereto to stand as sections one hundred forty-five, one hundred forty-six, one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-one, one hundred fifty-two, one hundred fifty-three and one hundred fifty-four, providing for the creation of a Board of State Tax Commissioners, charged with the duty of enforcing this act, and exercising supervisory control over officers administering the general tax laws of this State, and reporting to the Legislature thereon, and empowered in certain cases to review assessment rolls and correct the same or add thereto, and to provide for the assessment and taxation of property Sections amended. Sessions, where held. omitted from the assessment rolls," as last amended by act number two hundred eighty-one of the Public Acts of nineteen hundred five, act number eight of the Public Acts of nineteen hundred nine and act number seventeen of the Public Acts of nineteen hundred eleven. The People of the State of Michigan enact: SECTION 1. Sections one hundred forty-eight, one hundred fifty, one hundred fifty-one and one hundred fifty-two of act number one hundred fifty-four of the Public Acts of eighteen hundred ninety-nine, entitled "An act to amend sections twenty-one and twenty-two of act number two hundred six of the Public Acts of eighteen hundred ninety-three, entitled 'An act to provide for the assessment of property, and the levy and collection of taxes thereon, and for the collection of taxes heretofore and hereafter levied; making such taxes a lien on the lands taxed, establishing and continuing such lien, providing for the sale and conveyance of lands delinquent for taxes and for the inspection and disposition of lands bid off to the State and not redeemed or purchased, and to repeal act number two hundred of the Public Acts of eighteen hundred ninety-one, and all other acts and parts of acts in anywise contravening any of the provisions of this act,' approved June one, eighteen hundred ninety-three, as amended by acts numbered twenty-five, one hundred fifty-four, one hundred sixty-two and two hundred ninety-nine of the Public Acts of eighteen hundred ninety-five, and acts numbered two hundred six, two hundred fourteen, two hundred twenty-four, two hundred twenty-five, two hundred twentynine, two hundred forty and two hundred sixty-one of the Public Acts of eighteen hundred ninety-seven, and to add ten new sections thereto to stand as sections one hundred fortyfive, one hundred forty-six, one hundred forty-seven, one hundred forty-eight, one hundred forty-nine, one hundred fifty, one hundred fifty-one, one hundred fifty-two, one hundred fiftythree and one hundred fifty-four, providing for the creation of a Board of State Tax Commissioners, charged with the duty of enforcing this act, and exercising supervisory control over officers administering the general tax laws of this State, and reporting to the Legislature thereon, and empowered in certain cases to review assessment rolls and correct the same or add thereto, and to provide for the assessment and taxation of property omitted from the assessment rolls," as last amended by act number two hundred eighty-one of the Public Acts of nineteen hundred five, act number eight of the Public Acts of nineteen hundred nine and act number seventeen of the Public Acts of nineteen hundred eleven, are hereby amended to read as follows: SEC. 148. All regular sessions of said board shall be held at the office of said board at the capitol, to be furnished by the Board of State Auditors. Special meetings of said board books, etc. witnesses. may be held at any place most convenient. The said board Access to and the members thereof or any duly authorized representative thereof, shall have access to all books, papers, documents, statements and accounts on file or of record in any of the departments of State, subject to the rules and regulations of the respective departments relative to the care of the public records. The said board and the members thereof or any duly authorized representatives thereof shall have like access to all books, papers, documents, statements and accounts on file or of record in counties, townships and municipalities. Said board shall have the right to subpoena witnesses upon May subpoena a subpoena signed by the president of said board, and attested by the secretary thereof directed to such witnesses, and which subpoena 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 the State upon proper showing that such witness has been properly subpoenaed and has refused to obey such subpoena. The person serving such subpoena shall receive the same compensation now allowed to sheriffs and other officers for serving subpoenas. Said Examine board shall have power to examine witnesses under oath, said oath to be administered by any member of said board or by the secretary thereof. Said board or any duly authorized representative thereof shall have the right to examine books, papers or accounts of any corporation, firm or individual owning property liable to assessment for taxes, general or specific, under the laws of this State, and any officer or stockholder of any such corporation, any member of any such firm, or any person or persons who shall refuse to permit said inspection, or neglect or fail to appear before said board in response to its subpoena, or testify as provided for in this section, shall be deemed guilty of a misdemeanor, and shall Misdemeanor, be punished by a fine not exceeding one thousand dollars or penalty. by imprisonment in the State prison for a period not exceeding two years, or by both such fine and imprisonment in the discretion of the court. SEC. 150. It shall be the duty of said board: 1. To have and exercise general supervision over the supervisors and other assessing officers of this State, and to take such measures as will secure the enforcement of the provisions of this act, to the end that all the properties of this State liable to assessment for taxation shall be placed upon the assessment rolls and assessed at their actual cash value; 2. To confer with and advise assessing officers as to their duties under this act, and to institute proper proceedings to enforce the penalties and liabilities provided by law for public officers, officers of corporations and individuals failing to comply with the provisions of this act; to prefer charges to the Governor against assessing and taxation officers who violate the law or fail in the performance of their duties in witnesses. Duty of board. Report to governor. Rolls, inspection of. When reviewed. reference to assessment and taxation, and in the execution of these powers the said board may call upon the Attorney General or any prosecuting attorney in the State to assist said board; 3. To receive all complaints as to property liable to taxation that has not been assessed or that has been fraudulently or improperly assessed, and to investigate the same, and to take such proceedings as will correct the irregularity complained of, if any is found to exist; 4. To require from any officer in this State, on forms prescribed by said Board of State Tax Commissioners such annual or other reports as shall enable said Board of State Tax Commissioners to ascertain the assessed value and equalized values of all property listed for taxation throughout the State under this act, the amount of taxes assessed, collected and returned and such other matter as the board may require, to the end that it may have complete statistical information as to the practical operation of this act; 5. To furnish the State Board of Equalization at each session thereof an estimate of the actual cash value of the taxable property of each county in the State, and to meet with the State Board of Equalization when requested by said board to do so. SEC. 151. The Board of State Tax Commissioners shall on or before the fifteenth day of December preceding each regu lar session of the Legislature make a report to the Governor of the State, setting forth the workings of said commission during the period covered by said report, and containing the findings and recommendations of said commission in relation to all matters of taxation. The Board of State Auditors shall cause to be printed as many copies thereof, not exceeding five thousand, as the said board shall deem necessary. SEC. 152. After the various assessment rolls required to be made under this act or under the provisions of any municipal charter shall have been passed upon by the several boards of review, and prior to the making and delivery of the tax rolls to the proper officer for collection of taxes, the said several assessment rolls shall be subject to inspection by said Board of State Tax Commissioners or by any member or duly authorized representative thereof and in case it shall appear to said board after such investigation, or be made to appear to said board by written complaint of any taxpayer, that property subject to taxation has been omitted from said roll, or individual assessments have not been made in compli ance with law, the said board may issue an order directing the assessor whose assessments are to be reviewed to appear with his assessment roll and the sworn statements of the person or persons whose property or whose assessments are to be considered at a time and place to be stated in said order, said time to be not less than seven days from the date of the issuance of said order, and the place to be at the office of the board of supervisors at the county seat or at such other place |