of colonies treated, also the number of colonies destroyed, and the expense incurred in the performance of his duty. He shall also keep a careful record of the localities where the disease exists, but this record shall not be public, but may be consulted with the consent of the Inspector of Apiaries.

tion.

SEC. 12. For the purpose of carrying out the provisions of Appropriathis act, there is hereby appropriated out of the moneys in the State treasury not otherwise appropriated, the sum of fifteen hundred dollars per annum, or so much thereof as may be necessary, and all moneys appropriated under this act, or so much thereof as may be necessary to carry out its provisions, shall be expended by the Inspector of Apiaries under the direction of the State Board of Agriculture, and the same shall be drawn from the treasury upon presentation of proper certificates of said board to the Auditor General, and his warrant to the State Treasurer.

SEC. 13. Act number sixty-six of the public acts of nine- Act repealed. teen hundred one and all acts and parts of acts inconsistent herewith are hereby repealed.

Approved May 7, 1913.

[No. 201.]

AN ACT to amend sections thirty-four and thirty-seven of act number two hundred six of the Public Acts of eighteen hundred ninety-three, as amended, 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," being sections, three thousand eight hundred fiftyseven and three thousand eight hundred sixty of the Compiled Laws of eighteen hundred ninety-seven, and to add a new section thereto to be known as section thirty-seven-a.

The People of the State of Michigan enact:

SECTION 1. Sections thirty-four and thirty-seven of act sections. number two hundred six of the Public Acts of eighteen hun- amended. dred ninety-three, as amended, 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," being sections three thousand eight hundred fifty-seven and three thousand eight hundred sixty of the Compiled Laws of eighteen hundred ninetySection added. Seven, are hereby amended and a new section is hereby added to be known as section thirty-seven-a, said amended and added sections to read as follows:

Assessment rolls, examination.

SEC. 34. The board of supervisors in each county shall, at their session in October in each year, examine the assessment rolls of the several townships, wards or cities, and ascertain whether the relative valuation of the real property in the respective townships, wards or cities has been equally and uniEqualization. formly estimated. If, on such examination, they shall deem such valuation to be relatively unequal, they shall equalize the same by adding to or deducting from the valuation of the taxable property in any township, ward or city, or townships, wards or cities, such an amount as in their judgment will produce relatively an equal and uniform valuation of the real property in the county, and the amount added to or deducted from the valuation in any township, ward or city, shall be entered upon the records. They shall also cause to be entered upon their records the aggregate valuation of the taxable real and personal property of each township, ward, or city in their county as determined by them. The board shall also make such alterations in the description of any lands upon such rolls as may be necessary to render such description conformable to the requirements of this act. After such rolls shall have been equalized, each shall be certified to by the chairman and clerk of the board and be delivered to the supervisor of the proper township, ward or city, who shall file and keep the same in his office.

Aggregate valuation.

Certification.

Appeal.

Petition.

Any supervisor of any township or city who considers his township or city aggrieved by the action of the board of supervisors of which he is a member, in equalizing the valuations of the several townships, wards or cities of the county, may appeal from such determination to the Board of State Tax Commissioners in the manner herein provided. Whenever any such supervisor desires to appeal from such determination by the board of supervisors, he shall within five days after such determination is made or within five days after adjournment of the board of supervisors, file a written or printed petition which shall set forth in detail his reasons for taking such appeal, with the clerk of the said board of What to show. supervisors. The said petition shall be signed and sworn to by the supervisor taking the appeal; shall show that the equalization as made by the said board of supervisors was objected to by certain members thereof; that a certain town

supervisors.

ship, ward or city, as the case may be, has been discriminated against in such equalization, and shall pray that said Board of State Tax Commissioners proceed at its earliest convenience to review the action from which appeal is taken. It shall be the duty of the clerk of the board of supervisors to forthwith serve such petition personally or by registered mail upon the board of State Tax Commissioners. The said Board Investigation of complaints. of State Tax Commissioners shall upon receipt of such petition, forthwith examine same, and if in its judgment there is a showing to the effect that the equalization complained of is unfair, unjust, inequitable or discriminatory, may proceed at once to investigate and pass upon complaints relative to the assessment and taxation of property, and the action of the said board of supervisors in connection with the equalization and valuation of said county. The said Board of State Tax Commissioners shall have the same authority to consider and pass upon the action and determination of the said board of supervisors in equalizing said valuations as it has to consider complaints relative to the assessment and taxation of property. The said Board of State Tax Commissioners shall May summon have the right to order the said board of supervisors to reconvene and to cause the assessment rolls of said county to be brought before it, and it may summon the several supervisors of said county before it to give evidence in relation to said equalization, and may take such further action and may make such further investigation in the premises as it may deem necessary. If the said Board of State Tax Commissioners shall decide that the determination and equalization made by the board of supervisors is correct, no further action shall be taken. If the said Board of State Tax Commissioners, after due consideration, decides that the valuations of said county have been improperly equalized, it shall proceed to make such deductions from, or additions to the valuations of the respective townships, wards or cities as may be deemed proper, and in so doing the said board shall have the same powers as the board of supervisors had in the first instance. It shall be the duty of the said Board of State Tax Commissioners forthwith, after completing its revision of the equalization of the valuation of the several assessment districts, to report its action to the board of supervisors by filing its report with the clerk of the board of supervisors. The action Action final. of the said Board of State Tax Commissioners in the premises shall be final and binding upon the said board of supervisors. Upon receipt of such report from the Board of State Tax Commissioners, it shall be the duty of the clerk of the board of supervisors to forthwith call a meeting of the board of supervisors, which shall not be less than three days nor more than five days after the said report of the Board of State Tax Commissioners is filed. Notice of such meeting shall be given to each supervisor by service of a copy of the call either personally or by registered mail as the said clerk

Apportionment.

Proviso.

Further proviso.

Apportion

ment of taxes

s hips.

shall determine. As soon as the said board of supervisors has reconvened, it shall immediately proceed to apportion the State and county taxes to the several assessing districts in accordance with the equalization so made: Provided, That if the board of supervisors is in session at the time the report of the Board of State Tax Commissioners is filed, it shall be the duty of the said clerk to deliver the said report to the said board of supervisors, which shall equalize the county in the manner indicated in said report: Provided further, That the said Board of State Tax Commissioners shall not upon petition filed under the provisions of this act, increase the aggregate valuation of said county.

SEC. 37. The board of supervisors, at its annual session in among town- October in each year, shall ascertain and determine the amount of money to be raised for county purposes, and shall apportion such amount, and also the amount of the State tax and indebtedness of the county to the State among the sev eral townships in the county in proportion to the valuation of the taxable property therein, real and personal, as determined by it, or as determined by the Board of State Tax Commissioners upon appeal in the manner provided by law, for that year, which determination and apportionment shall be entered at large on its records. It shall also examine all certificates, statements, papers and records submitted to it, showing the moneys to be raised in the several townships for school, highway, drain, township and other purposes. It shall hear and duly consider all objections made to raising any such moneys by any taxpayer to be affected thereby. If it shall appear to the board that any certificate, statement, paper or record is not properly certified, or that the same is in anywise defective, or that any proceeding to authorize the raising of any such moneys has not been had or is in anywise imperfect, and such certificate, statement, paper, record or proceeding can then be corrected, supplied or had, such board may authorize and require such defects or omis sions of proceedings to be corrected, supplied or had. It may refer any or all such certificates, statements, papers, records and proceedings to the prosecuting attorney, whose duty it shall be to examine the same and without delay report in writing his opinion to the board. It shall direct that such of the several amounts of money proposed to be raised for township, school, highway, drain and all other purposes as shall be authorized by law, be spread upon the assessment roll of the proper townships, wards and cities. Such action and direction shall be entered in full upon the records of the proceedings of the board, and shall be deemed final as to the levy and assessment of all such taxes, except when there is a change made in the equalization of any county by the Board of State Tax Commissioners upon appeal in the manner provided by law.

SEC. 37a. If upon such appeal to the Board of State Tax Appeal. Commissioners it is determined by said board that the appeal is groundless and not well founded, then the costs made and incurred by the county in defending the same and in the proceedings thereof, shall be paid by the township whose super

visor made such appeal. If the allegations set forth by the When county said supervisor making such appeal are determined to be well to pay costs of. founded, then the said county shall pay the costs of the said township by it expended in making and prosecuting said appeal, but in no case shall more than seventy-five dollars costs be taxed by either side. The costs shall be taxed by affidavit How taxed. before the county clerk in accordance with the rules of practice now governing circuit courts as to taxation of costs. Copies of the said bill of costs shall be served upon the county treasurer by the township and upon the supervisor of the township by the county. If costs be taxed in favor of the county and against the township, the county treasurer is hereby authorized to take the amount of said costs out of any funds due or that may become due said township, and transfer the same to the general fund of said county. If costs shall be taxed in favor of the township, the said county treasurer shall immediately pay over to the treasurer of said township from the general fund of said county, the amount of said taxed costs, and the township treasurer shall deposit the same to the credit of the contingent fund of said township.

Approved May 7, 1913.

[No. 202.]

AN ACT to regulate commerce in certain agricultural seeds and for other purposes.

The People of the State of Michigan enact:

seeds

SECTION 1. For the purposes of this act, agricultural seeds Agricultural are defined as the seeds of alfalfa, barley, Canadian blue defined. grass, Kentucky blue grass, brome (awnless) grass, buckwheat, alsike clover, crimson clover, red clover, white clover, field corn, Kaffir corn, meadow fescue, flax, millet, oats, orchard grass, rape, red top, rye, sorghum, timothy and wheat which are to be used for sowing or seeding purposes.

accompany

tain.

SEC. 2. Every lot of agricultural seed as defined in section Statement one of this act, which is offered or exposed for sale within ing package, this State for seeding purposes in this State in lots of eight what to conounces or more, shall be accompanied by a plainly written or printed statement in the English language stating, except where agricultural seed, as defined in section one of this act,