504 



MICHIGAN. 



A State tax commission was established, to 

 consist of three members, appointed by the Gov- 

 ernor for terms of six years at salaries of $2,500. 

 Its duties are to supervise assessing officers and 

 assessments, and advise the Legislature relative 

 to desired changes in the tax laws and the spe- 

 cific rate necessary to make the railroads pay a 

 tax equal to a tax on the cash value of their 

 projK'rty. This commission will hear appeals and 

 adjust unequal assessments and equalization. It 

 must hold six regular sessions a year. 



Many measures affecting taxation were pro- 

 posed, 'but few of them passed. One of the few 

 was that imposing a direct inheritance tax of 

 1 per cent, on personal property exceeding $5,000, 

 and a collateral inheritance tax of 5 per cent, 

 on all property over $500. 



A hill known as the "Atkinson bill" was 

 passed, creating a board of assessors to tax rail- 

 road, telegraph, telephone, and express companies 

 on the total value of their property, including 

 franchises, at the average rate of State, county, 

 ami municipal taxes. Hut in April the Supreme 

 Court gave a decision in regard to an act of 

 Issi making similar provisions in regard to tele- 

 graph and telephone companies, declaring it un- 

 constitutional, on the ground that it was con- 

 trary to the law for a uniform rule of taxation. 

 As this settled the question of the validity of the 

 Atkinson law, the Legislature passed an act tax- 

 ing telephone, telegraph, and express companies 

 on their gross receipts in lieu of all other taxes. 

 Railroads are taxed on gross receipts. 



Other measures relating to taxation were: 



Making abstract books subject to levy and 

 sale on execution. 



Allowing water-power companies to pay 1 per 

 cent, on their capital stock in lieu of real-estate 

 general taxes. 



To make lands returned delinquent for taxes 

 for five years subject to homestead entry. 



To require each assessing officer to swear each 

 taxpayer to a statement of his assets. 



A commission was established to negotiate with 

 all specially chartered railroad companies for the 

 surrender of their charters, in order that they 

 may be incorporated under general laws. 



Submerged and swamp lands bordering on the 

 Great Lakes are to be set apart as public parks 

 and hunting and fishing grounds. Changes were 

 made in the close seasons for birds. It is made 

 unlawful to take or kill the mourning dove. 



Among the more important acts was the anti- 

 trust law. It defines and prohibits "trusts, mo- 

 nopolies, and combinations of capital, skill, or 

 arts to create or carry out restriction in trade 

 or commerce; to limit or reduce the production 



increase or reduce the price of merchandise 

 or anv commodity; to prevent competition in 

 manufacturing, making, transportation, sale, or 

 purchase of merchandise, produce, or any com- 

 modity; to fix at any standard or figure whereby 

 s price to the public consumer shall be in any 

 manner controlled or established any article or 

 commodity of merchandise, produce, or commerce 

 intended for sale, barter, use, or consumption." 

 The proof of the existence of the combination 

 the defendant's connection are sufficient, the 

 racts are void, and the injured person may 

 collect twofold damages. 



Property sold on mortgage foreclosure may be 



eemed wholly or in part within six months 



Heeds given on such sales must be deposited with 



he register and become good only on the expira- 



ion of the six months without redemption The 



lo must not be ordered until six months after 

 the bill for foreclosure is filed 



Societies not incorporated are forbidden to re- 

 ceive minor children, and societies receiving such 

 children must be under supervision of the Board 

 of Charities. 



Persons proving injury from mob violence -may 

 collect $500 to $5,000 from the county. 



Acts relating to military matters were: Giving 

 preference for public employment to soldiers of 

 the Spanish war, as well as of the civil war; in- 

 structing the Adjutant General to compile his- 

 tories of soldiers and sailors of the two wars; 

 providing for relief of needy soldiers of the Span- 

 ish war and women who were nurses of soldiers 

 of the civil war; providing that all able-bodied 

 citizens not exclusively white men, as heretofore 

 from eighteen to forty-five years old shall be 

 subject to military duty unless exempt. 



Appropriation was made for establishing an 

 agricultural and horticultural experiment station 

 on the Upper Peninsula; provision was made for 

 farmers' institutes; $4,000 was appropriated for 

 printing and distributing bulletins of the experi- 

 ment station; and an act was passed for the 

 incorporation of societies for improvement of 

 farm products and methods of marketing them. 



Penalties were provided for obstructing the 

 dairy and food inspectors in the performance of 

 their duty, and for the adulteration of milk and 

 of any ground grain or feed by the use of oat 

 hulls. Process butter must be plainly labeled. 



It was enacted that there shall be at each in- 

 sane asylum a resident woman physician. The 

 laws on commitment and maintenance of the 

 insane were amended, and the name of the Asy- 

 lum for Dangerous and Criminal Insane was 

 changed to the State Asylum. The inmates of 

 this institution are to be limited to those escap- 

 ing punishment on account of insanity for mur- 

 der, rape, arson, or attempt at great bodily harm, 

 instead of, as formerly, for any crime. It was 

 also provided that a resident woman physician 

 be employed at the Industrial Home for Girls. 



It was made unlawful for insurance companies 

 to make false statements in reports or advertise- 

 ments on penalty of forfeiture of their charters, 

 and directors and officers were made liable to 

 fine and imprisonment. Foreign companies are 

 required to deposit as large a sum as their own 

 States exact of foreign companies. Life com- 

 panies of the State may transact sick and acci- 

 dent business. 



The laws regarding reports of manufacturing 

 companies were amended. They must give names 

 and addresses of all officers and directors, and 

 neglect to report makes the directors liable for 

 debts contracted in the time of such neglect. 



For regulating coal mining it was provided 

 that the Commissioner of Labor should appoint 

 an inspector; that escape shafts should be made 

 in all mines 300 to 400 feet from the main shafts ; 

 that only competent engineers should be em- 

 ployed to operate cages and hoists, which must 

 have catches and covers and take but 10 men 

 at one time. 



Children must not be employed in factories be- 

 tween 6 P.M. and 7 A.M. Except on permission 

 of the factory inspector, wearing apparel, flowers, 

 cigarettes, or cigars may not be manufactured in 

 dwellings. This does not apply to the employ- 

 ment of seamstresses in families. Emery wheels 

 and belts must be provided with fans on the order 

 of the Commissioner of Labor. 



The amounts of required capital for banks in 

 places of various sizes were raised. It was made 

 a felony for a bank to receive deposits after it 

 is believed to be insolvent, instead of a misde- 

 meanor, as heretofore. Loans to officers or em- 



