The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1860-11-21
a. Important Tax Dsci,iou.

lUauuOou.
Al Important Tax Dsei,io,
The Supreme Court of the State of Mich..,
in session in this city, as viii De seen bv -.
III our columns, rendered "A decision. vrSs,,..
IN the case o. :" The People sr rel. Cornell, a
Fhroop cersus Daniel l.. Case, Auditor G.ne,.is
which settles All important point in regard 70 n.
ever vexatious question OF taxes The suit NJ.
brought 10y attorneys Buel and Troxbrid,s =
This city. The decision is as follows. and Is co,,
Cured III by all the judges Detroit Ad,ey,;,.-
In THIS case mGnddD.us is asked for 10 CON-
pei the Auditor General 10 rejec, the taxes ur.,,
certain Lands, which was patented to the relate,
IN 1889, on the ground that they are mih,.rx
bounty lands granted for services rendered A..
ring the war OF 1912. BY the compact unss,
which Michigan was admitted inio the C,io, i
Vas agreed tina; such lands, "tukile tksv eos,,,.
ae 10 be held By tie pd;entees or Their he,,,-
| shall be exempt from taxes Z" for the term .,
three gears iron, and after The date Of the ,a;.
e'tts respectively. &c. l.. p. 40
The construction put upon this act by the An
ditor GENERAL, confines the exemption TO tine
years from the location ~ the lands, ard na
from the date OF the patent. The obiec, Of N,
law was 10 enhance the value of the land ANA
consequently OF the scrip by an exemption from
| taxation for three years from the time when
| complete ute IN Zee became vested, unless The
title should be changed after such yes,ing The
!anuaase oil the statute is so clear and free from
ambiguity that II Is lot open to construction
lhe date a. me patent Is the starting point men.
toned and was probably selected for ire cer,,;,.
~ and convenience OF proof Wehaye no more
right "a select the date Of location than tb, ..,s
| al ftn h..nprx ant
| We are bound Ia apply the clear language of
the law precisely according TO its tenor. TIE
lands cannot be taxed uath three wears from Inc
date OF the patent, unless previously sold by the
patentee or her heirs
| 1t Is Gained, however, that this is not a prom.
er case for mandamus, because no clear duty
lies upon the Auditor General which the relacr
has any interest in requiring lin Ia perform
We think duty is laid upon that officer 20 re
ject such taxes whenever " ke shall discover b.
fore the sole, or tefoTe he Conveyance Of ar,
land, as aforesdiS, that Tie sa,ae rere mos sub
jet to tdratton at the date Of the assessment Of
tie tazes.' l.. 1858, p. $50 se.. Az il va.
argued that the statute was silent "a 10 a rejec.
ton If taxes, aud merely authorized him TO NJ.
bear selling, wc deem II proper 10 refer to some
sections which may throw light upon this subject
| BY section SIS Of the compiled laws all knds
returned TO the Auditors Office upon which the
taxes "shaH no. be paid, or Be charged Jaek TO
the proper county" are required 10 be sold %
pointed out by the statute. By section $50, the
Auditor General IL required in all cases where
taxes upon lands returned delinqent TO his Office
"shdH be regtstere for any cause TO "ekargs
the same 0uer 10 The county from uhicL such tar
Is rds returned" unless the land has been Get u
TO another county. This section occurs in sub
division entitled "O( R,jset;oss and Resssss
ntents," which title has been preserved in the va
Tious tax laws for many years in precisely the
same connection. The object of charging back
these taxes is Offset or discharge the credi, a.
ready given to the cCuIty for the same taxes
when first retained TO the Auditors ofhce-
When 20 charged back, they are to be re-asses-
cd upon the same lands, il rejected Tor mere IN
iormality, or upon the whole township, il ALSO
lutely Illegal. l c. L., sSsss to ss:.
/ IL is very evident that the action contemplate
an absolute rejection aud aanulling Of the taxes
referred to, leaving them 10 lorger In existence
for any purpose. l: is also plain that the stat
ute contemplates that such rejection may be
made before sale No taxes can be charged
bsck without putting an end TO them, and ssIes
are 10 be made for all taxes not charged back o.
paid {. L. ss5s.l
| II We now look back % ascertain in what cases
the Auditor -Gener al can thus dispose Of taxes
returned 10 Iii. Office, we find section relating
10 any Interference with such taxes before ak,
except section sol Of the Compiled Lass, vh'ch
Is amended by the laws Of 1855, and now reses
as follows: Z" /. the Auditor General shall Do
cover before the sale, or before tire Conveyance
OF aay land, as Aforesaid that the same wefe
not subject 10 taxation AZ the date of the sssess
meflt OF the taxes, or that the taxes have been
paid, lie sEa!l toIbear 10 cause the came 70 be
sold or without conveyance after sale, ~ The
case may be; and in such case, il sale has been
made, he shall, on demand, cause the money pad
therefor 10 be refunded, with seven per cent in'
teres: thereon" T. 1855, p. lsG.
This iorbearauce 10 sci. could lot TessoDst4!
be supposed TO be only temporary, when the on
y causes authorizing il 10 20 TO inyalidste the
tax entirely. And, as this is the only provinon
allo wing such taxes TO he inierfered with before
sale, i, is manifest by the rejection coDten pa
ted by the subsequent, sections which require ne
same taxes TO be charged bark and re-assessed.
A rejection followed by such consequences
total and absolute remission or rejection on 'ne
taxes, and the subsequent sections, therefore,
referring TO il, use phrase entirely appropriate.
The law requires the Auditor to take tnis s'eP
sbeuever be shah discover TIE facts which sho.
| the i.legality c has 10 discretion when socn
discovery il made. We cannot inaeDs
that the law designed that he should be cosnpeI
Cd 10 make Investigations without any cise W.
The condition of the numberiess laids re.onHs
delinquent, nor that parties sggrieved oy me "a
isteuce OF uaiaAf ul leTs oa ther lands shoo,a
prevented from applying for remedy. VIZ
he n,ay act on his own motion, IT II vef! Ps~
that the statutes creates also remedy 'of 70,
persons interested ia avoiding the TAX. Abs
when they make out as the relaror has zone De's,
a case not open to any doubt, aud when = ~.
disputed, the Auditor is bound to set ss'oe '1'
| Illegal taxes
This is the practical construction wticn nas i"
| ways been considered a. settled in this sts's'-
The action Of the Department has been 'e'
generally based upon applications from the y.
jured land owners. We do not think any oIa''
would carry out the design OF the Law.
| The rnaI.daTnus IL allowed. directing the A'''
tor te rejec; tie taxes in question.
| DEATH or JOIN G. CLARK-it is Win Pc
ana sadness that we announce the death OF ~.
John e. Clark. For long time he ~ Nv.
| -uff-tfrr from n di<sas. of the heart when nG