The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1860-05-16
Taxes ON Part Paid State Land.

Considerable stir was created on the morning
Of April 30th, at the State Land Office, in conse-
quence Of the announcement that that was the |
last day upon which the taxes upon part paid
trust fund lands could be legally received.
This conclusion on the part of that depart
ment was based upon an enactment of the DEM
oeratic legislature of ls53-subsequently amen
ded ty the legislature Of 1858 so as to include
such classes of State Lands as were omitted in
the original act. We state this simply to show
that the Republican party is in no wise respon-
sible for any evil results growing out of the orr.
ginal act.
The question of the collection OF these taxes
had not been agtated, mp to the time OF the
amendment above referred to; hence the at,en-
ton Of that legislature was not called TO the in
congruities Of the original act.
Referring to that act, We find that it .foueits
such of these lands as are properly returned to
the State Land Office delinquent for taxes, and
upon which the taxes remain unpaid at the e1-
piration of the time within which the annual in
terest is required to be paid.
The forfeiture is thus made absolute and COM
plete, without the Interference or concurrence OF
the head Of the land department
The uniform practice of the office had render
ed the law practical nuility. and the question
arose as to the duty, or even right of the pres
ent incumbent of the Office of Commissioner, TO
receive the taxes thereon, after the 30th OF
April.
The requirements of the law were not Ques.
toned, but inasmuch as the precedent of the
Office had been in favor Of receiving these taxes
at any time, the final conclusion was arrived at
to receive them, and We now understand that
the former practice of the Office in that regard
will be essentially observed.
The lands will however be appraised and held
in allegiance until an opportunity occurs for the
legislature to amend the law as their Judgment
shall direct.
1t is evident to US that the intention OF the
legislature really was to apply the same princi'
piles to forfeiture for the nou-payment OF 'axes,
as for the non-psyment interest; but un-
fortunately for the operation of this law,
the principle of redemption was Quit
ted The prophecies of the case demand that
much forbearance, and we do no. doubt tha; it
will be granted in due time.
| 1t may be proper for US to observe in this con-
nectiop, in order to remove any misapprehen.
sions which, may have existed, that it was the
intention of the land department not to jeopar'
die the interests of holders of certificates fol-
such lands, by Offering them for sale prior to
the ensuing session of the legislature. The time
for this sale happily lett by the terms or tie
law, to the direction of the Commissioner.
Since writing the above, We have received the
following letter from the Deputy Land Commits
sioner, inclosing one from the Attorney General
which We defer publishing until next week fol
want of space.
MICHIGAN STATE LAND OFFICE,
| Lansing, Nay 18th, 1850.
Ed. REPUBLICAN, :-SIR:-I observe in certain
papers violent attack upon the Attorney Gen
eral, founded upon an opinion recently given by
him to the Commissioner Of the Land Office re
garding the tax law Of 1858, providing for the
assessment and collection of taxes upon par
paid State lands.
Now with reference to this matter am desi
rous of saying, that that opinion was given upor
the express solicitation of the head of this de
partment, who is in no respect DESTROYS OF eva
ding the responsibility attaching to his course
either in regard to his temporary refusal to re
ceive taxes after the 30th Of April, or his fina
decision to follow the practice Of the office ane
continue to receive until opportunity shall have
been had by the legislature to remedy the evil
complained of in the existing statute. Whatever
may be said either way, the practice of recei
wing taxes on these lands after the 30th of April
is simply an assumption not warranted by leg,s
lativs enactment and justi6able only by the i'm
practicability of the existing law.
| It NAV be we'll to remark that the latte
course indicated in the foregoing paragraph vii
not interfere with the appraisal of these lands
but the law will be complied with in so far as t.
get them in readiness for sale as contemplated
by the law.
The law not being peremptory upon the Com
missioner to sell at any particular time, lie Is o
the opinion that the interest Of the State will b.
best subserved by temporarily Withholding them
l have written this letter in order to remove
any Misrepresentation which may have been en-
tertained in relation to the part taken by The
Attorney General in this matter.
| l inclose the letter of the Attorney General
and hope you will publish it,
deem it proper to say that this letter is writ
ten during the absence of the Commissioner.
| Very truly yours,