The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1860-02-21

Section of art XIX of the present eonstitu-
ton which went into operation Jan. ], 1881,
provides that . one half Of the taxes received
into the treasury from mining corporations IN the
Upper Peninsula, paving IN annual tax OF one
per cent shall be paid 10 the treasures OF me
counties from which il ID received, 10 De sppheo
/ 10 township and county purposes as proViueu
BY law. The legislature shall have power, after
the yesr 1855, 10 reduce the amount TO De re-
funded
think this section set. apart tol the use Of
the respective counties one halt OF the amount
of the specific taxes due from every mixing COR
poration based upon lands in the Upper PENN
sula which on the lst of January 1851, was re-
quired by ito charter TO pay specific tax OF one
per cent 10 the State. | say, on the lst OF jan
uary \. d. 1851, the day the constitution went
into operation because il is quite evident 10
NV mind that the words paving an annual
State tax Of one per cent, are merely words
of description used 10y the constitution for the
purpose of identifying the various companies
whose take. were to be thus divided between the
State and the counties Ii follows therefore
that the clause Was not intended 10 app!y 30 cor
porations no, in existence, and paying or liable
10 paw that rate of specific tax Al that time and
that the taxes paid by companies created by the
general acts Of 1851 or 1858, whether subjected
TO that or any other tate of tax, not thus 10
be divided unless there be a special provision 10
that effect in their charter or other statute. Ii
follows further, that the State became bound 10
see that one half of such taxes legally due and
actually received into the State treasury for the
yesr 1851, and all subsequent years should be
paid over TO the counties.
Ii 10 true the constitution does not direct 10
whom the State Treasurer shall pay the distri-
, butye share for the years 1851 and 1852, yet
think the obligation 20 pay II IL clear.
| have said one halt of the taxes illegally
due" &c. There nav be cases where a compa-
, nv that has assented TO the act of 1855, las
by mistake paid at the rate OF one per cent,
and where that rate may have produced an
amount exceeding the amount required by the
, act of 1855; where not having accepted it,
, it has paid by the ton, and thus paid an e1-
> cess. la such cases the State may be equitaby
bound 10 account TO the company for the excess /;
, and for that reason, we'll on account OF
the plain language OF the section and the con-
{ s,tution | an of opinion the county i. not ept-
tied to any share OF such possible excess.
Ii seems that the Legislature omitted to pass
an act 10 carry out this clause of the constitu
ton, until Feb. IL, 1858, a.. '53, p. 76 l Com
t., p. SIS, :. 990) when they directed that
one halt OF the taxes received, which might
thereafter be received into the treasury of the
State from mining corporations in the Upper
Peninsula, paving al annual tax of one per cent
should be paid 10 the treasurers of the counties
, from which they respectively had been, or
D thereafter might be received. upon the written
, order of the County Clerk of the county from
which such taxes had been, or thereafter might
be received, to be used for county and township
purposes the board of supervisors in said
counties respectively should direct, as provided
! in section I, of article 10 of the constitution.
= am not aware what has been the practical
.tg ,f vt.iap az th. IA
partments of the State Government or whether
they have applied it 10 the taxes legally due and
{ received TOR the years 1851, 1852 aud $50; but
1t seems quite evident from the language that it
was intended 10 apply to the taxes of all those,
as well as all following years, and to operate a
! an appropriation of one half of those taxes; in
f other words, as disposition and application of
= the trust fund thus set apart for the benefit of
! the counties by the constitution.
: The act Of Feb. Is, 1855, a.. 30, p. 1927
4. provides that in in lieu of the specific tax on
f their corporate stock now provided for lev law
? all chartered mining companies, chartered by
D the State shall hereafter be subject to the pay
rnent of specific taxes in the manner and to the
, extent set forth in section 20 of act entitled
: an act To authorize the formation of corpOr-
atoms for mining, smelling manufacturing
non, copper, mineral coal, silver or other ores
. or minerals and for other manufacturing pur-
n poses, approved Feb. >, 1883" This act went
: into operation the l4th Of Nav, 1855, and
of course applied to tho taxes based upon suisse
= quent returns. The act Of Feb D. section 30
l.. '53, =. Jc) changes the rate of taxation from
q that mentioned in those charters lone per cent.
TO a tax upon each ton Of copper, iron or coal
, obtained by the company, 10 wit:
Copper, 81 ca per ton,
. Iron, Ia -
Coal, oO.5'
. But the act Of Feb. IL, does not change the
time for making the report OF the companies sx-
isting under special charters, but leaves it it
. was.
+, 1t will be your official duty to ascertain by the
best means in your power to what companies
:, this change has become applicable upon the
D, principles above indicated; and of whatever
P amount Of money legally due from such comps-
. MES for taxes under the substituted rate, and
actually paid TO the State Treasurer after the
commencement of the year 1856, one-half should
be paid over to the proper county treasurer, a.
required by the act of Feb. II, 1853, above cop
1 led. This rate cannot, think, be applied until
, the commencement of 1856, because the char
tiers all $50 far a have noticed) require the
I sessment 10 be based upon the last preceding
!; report Of the company, and none of them are
b required TO report earlier lin 1850 than De-
cember.
| have heard it intmsted that by the clause
in the constitution above referred to, the legs-
lature is disabled TO pass any act TO reduce the
amount TO bc refunded 10 the counties until after
f the year 1856. If this be literally So then the
act of Feb. -, $50, would be void, and the rate
Of one per cent. is still in force. But am OF
opinion that this act is perfectly valid. 1t did not
90, and was plainly not intended to 20 into ope
ration until after the year had closed; SO that
. ii did not work the reduction OF the taxes, Of
the change does in fact work reduction, which
is suppose quite uncertain until after the con-
sttutional period had fully expired.
| have the honor to be &c,
j. NJ. HOWARD,
, attorney General.
HARNoSY.-Latcly, Senator Davi. of Missis-
sippi introduced resolution into Democratic
caucus al Washington, opposed TO Popular Sow