There is no question but what the property of the lady you refer to is taxable under the law of this State; the only question to be determined is as to her residence. I think, under the facts as submitted by you pertaining to her residence, you would be fully justified in placing her property upon the assessment rolls of your district, and the same would hold, unless she could prove that her legal residence was some where else. If it is as you say, that she takes up a temporary residence somewhere else for the simple purpose of evading taxation, the board of review or courts should show her but little consideration, except such as they are compelled to do under the law. Yours respectfully, HORACE M. OREN, Elector-Qualifications of under general election law do not necessarily entitle person to vote at school meetings—Declaration of intention papers-Citizen; wife becomes a, when -Schools ite-Changing of- Who eligible to vote-Bonding school district -Who may vote on. MR. J. W. WILSON, Hayes, Mich. : ATTORNEY GENERAL'S OFFICE, } DEAR SIR-Your letter of 15, inst., received and considered, whereby you submit for my consideration the following questions: 1. "Are persons who had their declaration of intention papers out two years and six months prior to November 8, 1894, citizens by reason of that election law, without taking out their full citizenship papers, and as such entitled to vote at school meetings?" 2. "Is a man's wife a citizen by virtue of his becoming a citizen?" 3. "Can the law be so interpreted that the question of moving a school site is a question that involves the raising of money directly?” 4. "A special meeting of our school district was called for the purpose of changing site of school house and bonding district to build a new school, and both questions were voted on by people on one ballot. Must not these questions be submitted to the people on separate ballots?" In answer to your first question, I would say that the qualifications of an elector under the general election laws of the State in no way apply to the qualifications necessary to entitle a person to vote at school elections or meetings. Those qualified to vote at school elections or meetings are divided into two classes under Section 24 of the General School Laws (Compilation of 1898). First, "Every citizen of the age of twenty-one years who has property assessed for school taxes in any school district and who has resided therein three months next preceding any school meeting held in said district, or who has resided three months next preceding such meeting on any territory belonging to such district at the time of holding said meeting, shall be a qualified voted in said meeting upon all questions." Second, "All other citizens who are twenty-one years of age and are the parents or legal guardians of any children included in the school census of the district, and who have for three months as aforesaid, been residents of said district or upon any territory belonging thereto at the time of holding any school meeting, shall be entitled to vote on all questions arising in said district, which do not directly involve the raising of money by tax." It is noticed that both classes of voters at school meetings are required to be citizens, and a man cannot be a citizen until he has taken out full citizenship papers, if of foreign birth. In answer to your second question, I would state that the taking out of full citizenship papers by the husband makes the wife a citizen also; and upon the marriage of a foreign-born woman to a citizen of the United States the woman also becomes a citizen without any further proceedings. In answer to your third question, I would say that the question of changing a school site is not a question that directly involves the raising of money by tax,-and consequently, either of the two classes of voters designated above is entitled to vote on that proposition. Answering your fourth question, I would say that the question of changing a school site and bonding the district for building a new schoolhouse should be voted upon separately; and the bonding question can only be voted upon by such voters as have property assessed for school taxes in the district; and, as heretofore stated, the question of changing the school house site may be voted upon by either class. Yours respectfully, HORACE M. OREN, Church, M. E., property- Vacant lot held in trust, assessable for tax, when. REV. G. M. BIGELOW, Dansville, Mich.: ATTORNEY GENERAL'S Office, } DEAR SIR-Your letter of 16, inst., received and considered. You state that the First M. E. Church of Dansville, has a vacant lot deeded to it and held in trust, to be held, occupied and maintained as a place of residence for the use of the preachers of the M. E. church; that the same is on the assessment rolls for taxation, and you ask if this property is not exempt under the laws of this State. In answer thereto, I will state that Subdivision 5, Section 7, of the General Tax Law (Compilation of 1898), provides for the following exemptions of church property: "All houses of public worship, with the land on which they stand, the furniture therein and all rights in the pews, and also any parsonage owned by any religious society of this state and occupied as such." The fact that this property is vacant and is not in actual use would subject it to taxation, and it would, in no way, be exempt from taxation under the present law of this state. Yours respectfully, HORACE M. OREN, Attorney General. Assessment of Detroit, Ypsilanti and Ann Arbor Street Railway Company in Ypsilanti. MR. E. B. MCCULLOUGH, Ypsilanti, Mich.: ATTORNEY GENERAL'S OFFICE, } DEAR SIR-Your letter of 12, inst., to the Secretary of State, by him referred to me, received and considered, whereby you ask certain questions pertaining to the assessment of the property located in your district, of the Detroit, Ypsilanti & Ann Arbor Street Ry: Co. In answer thereto, I would say that the rolling stock of a street railway company whose principal business office is in Ypsilanti should be assessed in that city as personal property-and its tracks should be assessed as personal property in the assessing district where they are laid. See Subdivision 16, Section 8, Act No. 206 of the Public Acts of 1893. If any part of the track is laid in any townships outside of the city, such part should be assessed in said townships respectively. Only so much of the track as is within the city, should be assessed therein. The engines, dynamos, boilers, and similar appurtenances of the power house are (for purposes of taxation) part of the realty, and should be considered in determining the value of such property, which should be assessed where located. See Section 2 of the act before cited. Yours respectfully, HORACE M. OREN, Soldiers' home-Inmate of conveyed to insane asylum-Expense, by whom paid. MR. JAMES J. AYERS, Mancelona, Mich. : ATTORNEY GENERAL'S OFFICE, } May 18, 1899. You DEAR SIR-Your letter of 16, inst., received and considered. state that you recently conveyed a man to an asylum, who had been adjudged insane, and who was sent to such asylum as a state charge,-he being an inmate of the Soldiers' Home. You ask, "By whom am I to be paid for conveying said patient to the asylum?" I infer from your letter that proceedings whereby said patient was adjudged insane and committed to the asylum, were had under and pursuant to Act No. 249 of the Public Acts of 1889, as amended by act No. 47 of the Public Acts of 1895. That act provides that inmates of the Soldiers' Home who shall be adjudged insane according to law may be committed to any insane asylum in this state at state expense, but it makes no express provision for the expense incurred in committing such patient to the asylum. I am of the opinion, however, that the matter is one which should be passed upon by the Board of State Auditors, and if the items are found to be correct and reasonable, the same should be audited and allowed by it. Yours respectfully, HORACE M. OREN, Attorney General. Relief act for soldiers, sailors and marines of late war with Spain—Claims arising prior to passage of act-County board of auditors; duty in allowing claims. C. R. BLACK, Esq., Pt. Huron, Mich.: ATTORNEY GENERAL'S OFFICE, } May 23, 1899. DEAR SIR-Your letter of 12, inst., received and contents noted, whereby you ask certain questions relative to the construction placed upon an act recently passed by the legislature, providing for relief to soldiers, sailors and marines of the late war with Spain. Shortly after the passage of this act, I rendered an opinion to the effect that the county board of auditors, as provided in said act, would have no authority to consider claims existing or arising prior to the passage of the act in question. However, it is not necessary that all bills audited by said board should be authorized by it and the contract for the care and maintenance entered into by said board. Any expense incurred by any such soldier, sailor or marine in his care and maintenance, after the passage of this act, would be a proper claim for the board to pass upon. A bill is now pending before the legislature which, if it becomes a law, will supersede the act in question, and provides for the auditing and allowing of bills incurred in the care and maintenance of such soldiers, sailors and marines, prior to the passage of the act, and would cover a case such as indicated by you. Yours respectfully, HORACE M. OREN, Tax law-Credits of every kind subject to taxation, when—Indebtedness allowed as an offset against credits; not, however, against bank stock. ATTORNEY GENERAL'S OFFICE. CHARLES M. BROOKS, ESQ., Mayor, Mt. Pleasant, Mich.: } DEAR SIR-Your letter of 18, inst., received and considered. In reply would say that Subdivision 6, Section 8 of the General Tax Laws (Compilation of 1898), provides that all credits of every kind belonging to inhabitants of this State, over and above the amounts respectively owed, are subject to taxation. This does not apply to money in the hands or under the control of the owner; as under such circumstances, it would not be a credit. Indebtedness is only allowed as an offset against credits, such as bills and accounts receivable, etc. It, therefore follows, that indebtedness is not an offset against bank stock under the laws of this state; and if a man has $2,000 in bank stock, the same should be assessed against him at its cash value; and the fact that he may owe a thousand dollars should not be taken into consideration, only in case he should be assessed for credits under said Subdivision 6. Yours respectfully, HORACE M. OREN, Health law-Notice of certain diseases dangerous to public health given to township clerk not a sufficient notice. MR. EUGENE H. ALLYN, Winn, Mich.: DEAR SIR-Your letter of 17, inst.. received and considered. Sections 1675 and 1676, Howell's Annotated Statutes, as amended by Act No. 158 of the Public Acts of 1895, provide that householders, etc., and physicians, shall notify the health officer of certain diseases dangerous to public health. You ask if notice to the township clerk is sufficeint. The law above cited specially provides that notice must be given to the health officer, and a notice to the township clerk would not be a compliance with said provisions. The township board, under the law, is the board of health for the township, and the town clerk is the clerk thereof, and the township health officer is chosen by the township board. While the law expressly requires that such notice shall be given to the health officer, yet it might be difficult to convict upon a prosecution for a violation of either of these sections, where it was shown that notice was given to the township clerk, he being clerk of the township board of health; although such notice, strictly speaking, would not be a compliance with the statute, and such practice should not be indulged in. Yours respectfully, HORACE M. OREN, 20 Attorney General. |