The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1860-06-13
Letter from the Attorney General.

ATToRNEY-GENERAL's OFFICE, April 20, 1860.
Hon. JAMES w. SANBoRS Commissioner State Land Office
DEAR SIR-In your recent verbal inquiry, you
ask for a brief exposition Of the provisions Of
the statutes for the enforcement of the payment
of taxes imposed upon University and Primary
School lands, which have not yet been patented
to the purchasers, but for which certificates OF
purchase are outstanding and unsatisted
By section l55 Of the general tax law of 1858,
these lands are assessed as personal property,
and the supervisor of the township is required
to transmit to the county treasurer list thereof,
with the names of the persons 10 whom they are
respectfully assessed.
BY section l56, if they are delinquent for
taxes, the county treasurer is TO return to the
State Land Office list of them.
BY section l57, the Commissioner of the State
Land Office is to enter in proper book, de-
scription Of each parcel so returned with the
amount of taxes upon it.
By section l5S the person interested in the
certificate of purchase, is required 10 pay the
State Treasurer the amount of the taxes with
interest at fifteen per cent, within the time in
which the animal interest is required TO be
paid, on the purchase money of the land, on
pain of forfeitiny oil his right in the certif.
cate and in the land.
Section l59 provides that in case of the non.
payment of the amount uithin the time, the land
shall! be deemed forfeited to the State, and shall
be subject to sale IN the same manner that other
forfeited University and Primary School lands
are.
Thus the holder of the certificate is required
to pay his taxes upon the land within the same
time he is required by its terms, or rather the
statue, to pay the interest to the State.
BY section 2,447 of the Compiled Laws, (vol.
l. p. 1881 this time is limited to the first day OF
March, or within sixty days thereafter, an each
and every year-that is, to about the first OF
May in every year.
In case the taxes are not thus paid, the lands
are to be subject to sale in the same manner that
other forfeited university and primary school
lands are.
The mode and manner of this sale are pointed
out in chapter So Of the Compiled Laws. BY
section 464, the Commissioner is to make GU;
a list and transmit the same to the clerk Of the
county, who is to deliver it to to the supervisor
or the proper township. The latter is then, un
der section 2,465, to appraise the Improvement:
upon the land, and report his appraisement Il
the Commissioner.
By section 2, 466, the amount of the appraised
value of the improvements on each tract, is Il
be divided by the number of acres it contains
and the quotient increasedby the minimum pric'
per acre Of unimproved lands OF the same de
scription, as established by that chapter, is I,
be the specific minimum price per acre of sucl
land.
The land is then, under section 2,460 of sam
chapter, to be advertised for sale by notice fix
| ing time and place, which notice is to be pub
| lished four times in some newspaper printe
either in the county, or in the adjoining county
or if there be none in either, then in such news
paper as the Commissioner shall designate.
Such is to be the manner of the sale as re
CURED by section l59 Of the tax law of 1853.
1t will be observed that the above sections
l65, l56 1877 was so amended by the supplemer
tary tax-law of 1858 IL. 1858, p. lss) as to il
clude not only university and primary schoo
lands, but State building, Normal school, swan
and salt spring lands, all which are now subjeC
to be assessed as personal property in the hand
Of the holder of proper certificate Of purchase
| Very respectfully yours,
| (Signed) JACOB N. HOWARD,
/ 4y,orDeu freosy1I