SEC. 6. In assessing such lands for the purpose of taxa- How assessed. tion the value of the right reserved as fixed by the assessor shall be deducted from the whole value of such lands as fixed by him, and only the difference between the value of such reserved interest and the whole value of said lands as so fixed shall be assessed against the owner of the surface right, fee or the remaining interest therein.

make return.

SEC. 7. The assessing officer of the several assessment dis- Right, value tricts of this State may require the owner of any such mineral of, owner to or mining right in any lands of this State to make return under oath to him of the value of such mineral right and the value at which the owner holds the same. It shall be the Assessment. duty of the proper assessing officer of the territory or district in which such rights and the lands with which connected are situated, within the same time and in accordance with the method prescribed in the general tax law, to assess all such reserved rights at their true cash value. The statement of Statement the owner of the value of such reserved rights shall in no not binding. wise be binding upon the assessing officer. Any person who refuses to furnish a sworn statement herein required shall be deemed guilty of a misdemeanor, and upon conviction thereof shall be subject to imprisonment not to exceed six months or a fine not to exceed one hundred dollars, or both such fine and imprisonment in the discretion of the court: Provided, how- Proviso. ever, Such assessment shall be made as, and shall be subject to, revision and review in the same manner and to the same extent as assessments of other property.

SEC. 8. This act shall be considered as remedial legisla- Act, purpose tion enacted for the purpose of equalizing taxation and sub- of. jecting all interest in lands thereto and shall be so held and construed.

SEC. 9. All acts or parts of acts inconsistent with or contravening the provisions of this act are hereby repealed. SEC. 10. This act is immediately necessary for the preservation of the public safety.

Approved April 7, 1911.

[No. 52.]

AN ACT to allow the bringing of an action at law on a decree for alimony of a court of another state and regulating the practice in such cases.

The People of the State of Michigan enact:

decree for,

SECTION 1. In all cases where a decree for alimony has Alimony, been rendered in another state in a case where the party when rendered against whom the decree was rendered was present in court in other state. or was personally served with process within the jurisdiction

Proceedings, when court may stay.

Judgments, stay of.

of the court, the alimony decreed upon the final hearing may be recovered in an action at law in this State, regardless of whether the same is decreed to be paid in one payment or in installments from time to time.

SEC. 2. If the defendant in this State shows that he has made proper application in the court of the other state for a reduction or any further order in relation to the alimony in the courts of the other state, the court in this State may stay the proceedings in this State on such terms as it desires to impose.

SEC. 3. All judgments in such cases shall be stayed sixty days, and if during said term the defendant in this State presents satisfactory evidence of a change in the decree of the courts of the other state, the court may alter or amend its judgment as to it may seem proper and just. Approved April 7, 1911.

Section amended.

Claim, when disallowed.

Proviso, appeal.

When effective.

[No. 53.]

AN ACT to amend section two of act number fifty-eight of the public acts of nineteen hundred nine, entitled "An act relative to the adjustment and payment of claims against counties, and to provide appeals from the disallowance thereof."

The People of the State of Michigan enact:

SECTION 1. Section two of act number fifty-eight of the public acts of nineteen hundred nine, entitled "An act relative to the adjustment and payment of claims against counties, and to provide appeals from the disallowance thereof," is hereby amended to read as follows:

SEC. 2. When the claim of any person, firm or corporation against a county shall be disallowed in whole or in part by the board of supervisors or board of county auditors, such person, firm or corporation may appeal from the decision of such board to the circuit court for the same county, by causing a written notice of such appeal to be served on the county clerk within twenty days after such disallowance: Provided, That no appeal shall be allowed, unless such claimant shall have appeared before the said board and presented evidence or shall have attached an affidavit in support of such claim. The appeal herein authorized shall be of no force or effect, unless there is filed with the county clerk at the same time the notice of appeal is served a bond for two hundred dollars running to the county with sufficient surety, to be approved by the county clerk, conditioned for the faithful prosecution of such appeal and the payment of all costs that may be adjudged against the appellant.

Approved April 7, 1911.

[No. 54.]

AN ACT to amend section twenty-five of act number one hundred thirty-seven of the laws of eighteen hundred fortynine, as amended, relative to authorizing proceedings against garnishees and for other purposes, being section eight thousand fifty-five of Howell's Annotated Statutes, as amended by act number one hundred seventy-eight of the session laws of eighteen hundred ninety-one, act number two hundred fifty-seven of the public acts of eighteen hundred ninety-nine, and act number seventy-three of the public acts of nineteen hundred three, the same being compiler's section one thousand fourteen of the Compiled Laws of eighteen hundred ninety-seven.

The People of the State of Michigan enact:

SECTION 1. Section twenty-five of act number one hun- Section dred thirty-seven of the laws of eighteen hundred forty-nine, amended. as amended, relative to authorizing proceedings against garnishees and for other purposes, being section eight thousand fifty-five of Howell's Annotated Statutes, as amended by act number one hundred seventy-eight of the session laws of eighteen hundred ninety-one, act number two hundred fifty-seven of the public acts of eighteen hundred ninety-nine, and act number seventy-three of the public acts of nineteen hundred three, the same being compiler's section one thousand fourteen of the Compiled Laws of eighteen hundred ninety-seven, is hereby amended to read as follows:

served.

SEC. 25. All corporations of whatsoever nature, whether Corporations, foreign, domestic, municipal or otherwise, except counties, proceedings may be proceeded against as garnishees in the same manner garnishees. and with like effect as individuals under the provisions of this act, and the rules of law regulating proceedings against corporations, and the summons against the garnishee in such case may be served on the president, cashier, secretary, treasurer, comptroller or other principal officer of such corporation, and it shall be the duty of such officer so served or the Summons, proper officer of such corporation having knowledge of the upon whom facts, to appear before the justice at the return day of the summons and answer thereto, or to answer at his option in writing, verified by his oath before some person authorized to administer oaths, and transmit the same by mail or otherwise to the justice issuing said summons on or before the return day thereof, which shall be deemed a sufficient compli ance with such summons; and unless he shall so appear or so answer, such corporation shall be held to be indebted to the defendant. in the original suit to the amount of any judg ment that may be made against such defendant in said original suit, unless within three days after the return day of such summons such corporation shall by such officer show a

Judgment, when rendered.

Appeal.

Proviso.

sufficient reason to the satisfaction of the justice for nonappearing to answer such summons, and the justice shall thereupon on the third secular day render judgment against such corporation as against other garnishees for the amount of such debt, and with like effect; but on such cause shown such officer may be examined as other garnishees and with Adjournment. like effect as against the corporation he represents. In cases where an adjournment is taken in the original suit for three or more days, and said corporation has failed to answer said garnishment summons, said garnishment case shall stand adjourned until the determination of the original suit, and if the plaintiff recover judgment therein and said corporation having failed to answer said garnishment summons, such corporation shall be held to be indebted to the plaintiff in the original suit to the amount of any judgment that may be made against such defendant in said original suit, and the justice shall thereupon render judgment against such corporation for the amount of such judgment in the original suit. Such corporation or the plaintiff in such suit may appeal from such judgment rendered under this section to the circuit court of the proper county, in the same manner as appeals may be taken from any other judgment of a justice of the peace, where the liability of such corporation may be fully inquired into: Provided, That when a municipal corporation is proceeded against, as provided for in this act, judgment shall have been obtained in a court of competent jurisdiction by the plaintiff against the defendant before garnishment proceedings shall be valid against such municipal corporation: Provided further, That it shall be necessary for the plaintiff in the action to cause to be served a notice in writing upon the clerk, treasurer or comptroller of such municipal corporation, signed by the justice of the peace before whom an action of garnishment has been commenced, stating that judgment has been rendered and is on file in favor of the plaintiff and against the defendant; that the plaintiff has filed an affidavit to that effect, and that he believes or has good reason to believe that such municipal corporation is indebted to the defendant, and has money, property or effects in its hands belonging to such defendant, and that such municipal corporation shall hold such money, property or effects until the final disposition of the action of garnishment then pending before such justice, unless sooner released by the justice. Such corporation receiving the notice herein provided shall hold any money, property or effects in its hands belonging to the defendant named in such notice until the final disposition of the action against said municipal corporation, unless sooner released by order of the justice. Such money may be released by the defendant giving a bond in double the amount claimed to be due by the plaintiff in the action then pending, conditioned that if the plaintiff recover the bondsmen will pay into court for the use of said plaintiff the amount of such judgment and costs, such bond to be ap

Further proviso, notice.

Affidavit, filing of.

Money, etc., who to hold.

lien.

proved by the justice. The plaintiff in such original action Judgment, against the defendant shall cause to be filed with the treas filing of. urer of such municipal corporation, at the time of service of the notice aforesaid, a certified copy of the judgment, where upon such municipal corporation shall be liable to the judg ment creditor for the amount of such judgment. The filing of To constitute such judgment shall constitute a lien upon any money, property or effects that such municipal corporation may have in its hands belonging to the defendant in such action, and such municipal corporation shall be required to make disclosure the same as in garnishee proceedings, and such further action shall be had under the law now provided for in garnishee proceedings, after the service of a summons, and any reference hereafter made relative to garnishees shall include and be construed to mean municipal corporations, after a filing of a certified copy of the judgment as hereinbefore provided: Provided, That when such corporation shall wish to appeal Proviso, appeals. in cases where it has not answered as garnishees it shall, in addition to the other requirements of law, file with the justice a full and complete answer in writing as such garnishees, verified by the oath of one of the officers having knowledge of the facts, which said officer shall also answer under oath all questions put to him by such justice relating to the matter of such suit, and whereupon the said justice shall, within the time required for making such return of such appeal, at the option of the plaintiff, either make such return or set aside the judgment rendered against such corporation, by entry thereon upon his docket and across the face of such judgment, in which event said corporation, if it have not already paid all costs in such suit, shall be liable for the same: Provided further, That in the Upper Peninsula gar- Further pronishee process under this act may be served on the clerks viso, upper peninsula. of all companies organized under this act, may be served on the clerks of all companies organized under the general mining laws of the State of Michigan, as well as on other officers thereof mentioned in this section.

Approved April 7, 1911.