The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1860-02-14
or any time for violation of the provisions

QaiHcy, and the Nelr York and Michigan char
ters contain the former but not the latter of these
provisions. The charters of the North Ameri-
can, the Narthrsst, the Siskoitt, The Isle Royal,
and the Pittsburgh and Isle Royal contain both
In cases where chapter So is adopted, SO far
as the same is applicable, without any other re-
strictive clause, am of opinion that the power
TO amend and alter the charter in respec, TO tax
alton is fully reserved TO the legislature. and that
the act of 1855 applies to them even withou, the
consent or acceptance of the company: because
change in the measure OF taxation is but a
simple alteration of the charter. But in other
cases, where the power TO alter or amend de-
pend. upon violation OF the charter By the
company, am of opinion that such statutory
change does not apply, unless in point Of fact,
the company has committed some act which
violates the charter; such fact must ultimate
ly be ascertained by some tribunal 80 constituted
that both parties may have an opportunity to be
heard, and that the legislature in resortng TO
such an enactment prior TO the formal ascertain
ment of the fact, proceed at the risk of failing
TO establish it. If however, as above observed,
the corporation has assented TO the change. it
will be bound by il.
Section of act XIX Of the present constitu-
ton which went into operation Jan. /, 1881,
proves that Zone half of the taxes received into
the treasury from mining corporations i the
Upper Peninsula, paving an annual tax of one
per cent shall be paid 10 the treasurers of the
counties from which it is received, TO be applied
to township ani county purposes, a. provided
by law. The legislature shall have power, after
the year 1855, TO reduce the amount 10 be re-
funded"
think this section sets apart for the use of
the respective counties one halt of the amount
OF the specific taxes due from every mining cor
poration based upon lands in the Upper PENN
sula, which on the lst Of January ISL, was re-
quired by it, charter TO pay specific tax of one
pc, cent. 10 the State. ! say, on the let of Jan
uary A. d. 1851, the day the constitution went
into operation because il is quite evident TO
my mind that the words paying an annual
State tax of one per cent" are merely words of
description used by the constitution for the pur-
pose of identifying the various companies whose
taxes We're TO be thus divided between the State
and the counties II follows therefore that the
clause not intended TO apply TO corporations
not in existence, aud paving or liable to pay that
vote OF specific tax at that time and that the
taxes paid by companies created by the general
acts of 1851 or 1888, whether subjected to that
or any other rate of tax, are not thus To BE divi
ded unless there be special provision to that
effect in their charter or other statute. II fol-
lows further, that the State became bound t.
see that one levy of such taxes legally due and
actually received into the State treasury for the
year 1851, and all subsequent years should be
paid over to the counties.
Ii is true the constitution does not direct TO
whom the State Treasurer shall paw the dis,ri.
butive share for the years S5l and ls52, vet |
think the obligation TO pay it is clear.
| have said one half of the taxes illegally
due" &c. There may be cases where company
that has assented to the act of 1850,
has by mistake paid at the rate of one per
cent, and where that ratio may have produced
an amount exceeding the amount required by
the act Of 1855 or where not having accepted
it, it has pail by the ton, and thus paid an cx-
cess. In such cases the State may be equitably
bound 10 account to the company for the excess;
and for that reason, well account of
the plain language of the section and the con-
stitution am OF opinion the county is not entitled
to any share of such possible excess
1t seems that the legislature omitted to pass
an act 10 carry out this clause Of the
constitution, until Feb l., 1853. IL. SO. D. 10
Comp L., p. S3s, :. ?9o) when they directed
that one half Of the taxes received or which
might thereafter be received into the treasury OF
the State from mining corporations in the Upper
Peninsula, paving annual tax of one per cent.
should be paid to the treasurers of the counties
from which they respectively had been. or
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 "a the board of supervisors in said
counties respectively should direct, "a provided
in section !, of article ~, of the constitution,
j am not aware what has been the practical
of this provision at the proper de-
partments of the State Government, or whether
they have applied it TO the taxes legally due and
received Cor the years 1851, 1852, and ! s53 bu,
it seems quite evident from the language that il
was intended TO apply TO the taxes Of all those,
as well "a all following years, and to operate as
An Appropriation of one half OF those taxes; in
other words, a disposition and application of
the trust fund thus set apart for the benef, OF
the counties by the constitution.
The act Of Feb Is, 1855, IL. "a. p. 1922
provides that in lieu Of the specific tax on
heir corporate stock now provided for by law.
Ill chartered mining companies. chartered by
he State shall hereafter be subiec, to the paw.
nent % specific taxes in the manner and TO the
,xtent set forth in section - Of an act entitled
an act to authorize the formation of corpor
tions for mining, smelling or manufacturing
ron, copper, mineral, coal, silver or other ores
II minerals, ard for other manufacturing pu--
'oses, approved Feb. ), 1883" This act went
nto operation on the l4th OF MAY, 1855, and
4 course applied to the taxes based upon subse. |
uent returns. The act of Feb. 5. section %. |
L. SO. ?. - changes the rate of taxation from
hat mentioned in those charters lone per cent. !
o tax upon each ton of copper. iron or coal
btained by the company, to witt;
Copper, 81 % per ton.
Iron, 10 -
Coal, oo,5"
R,,-, bn oT E,h