The Lansing state Republican. [volume] (Lansing, Mich.) 1855-1874, 1861-03-06
TAX LAWS AND COLLECTION OF
TAXES.

4 cOHecllon OF taxes must, "hen iuIv considered
in all its bearings, be clearly seen to fall much
short Of accomplishing the object that it is pro.
posed to accomplish, to-wit: g The prompt etl-
leetion of tarss upon nontesident land
! In the first place, time is the main thing desir-
ed by those who, in the language of the Auditor
General rely upon the errors in the assessing
or returning offers to defeat the tax Title" aud
this limitation the Auditor General tells us, "was
had relied upon errors in assessing or returning
officers to defeat the title, and it is this class
Of individuals, he also tells us, that are making
"s,renuous efforts p" to procure an extension Of
the limitation OF the right of action.
As the law now stands, the purchaser will
know in three years what consideration he has
| for his investment, and the nonresident will have
to decide in four years from the time the taxes
become due which alternative he will take ,wheth-
| er he viii procure cancnent commerce snit,
or abandon his and-aud thus there j. 4 certain
ty that the accounts viii he squared with the
State in four years from the time the taxes be-
come due, sUd the purchaser i'll have % pas
the taxes upon the property sold for ouiy three
years after the frs purchase and this ,aFta,ttv
in three year. gives a much stronger ind4 '-rl,nt
the proposed hi.h rate "a! intarcs. VIII i mu :.
sh,l depend upon the validity of 4 tax title
But il the fire years are added to The Ter, years
OF redemption, men II neaIs win h. dui-rrel
fTOm investing, tor the purchaser siI nave 10
pay the taxes not only during the two wears, hut
for five years thereafter, making years, and
have all this outlay depended upon the validity
Of TAX title Ia be st aside at any tims
before the expiration of ihi, seven ,oa,s,
which titic wouI lot stand one cIancc ia
one hundred 10 be sust aimed Bul If suit is com
menced bu; one day before the expiration of This
seven years the sut would be likely TO remain
many yeas Ia uncertainty before its termination
for suits u electment are not usually brought to
trial before tn. expiration of one year from the
time OF commencement of suit, and the ia. ute
gives tue unsuccessful parry any tine il three
years after t}c termination q! the first trial u
pay the cost accumulated and rein-tate the cause
in court for subsequent trial and litigation, and
if the = errors in the assessing and returning Of
fcers" are sufficient to defeat the tax title at the
end Of this seven years. the purchaser Only gcts
the purchase money for the first years taxes and
seven per cent interest thereon, and the nur
chaser would stand nncts ninr chances To get
only one eighth part Of his oatlay AMI interest
| on that eighth part at seven per cent. interest
l.. h., =
or the land, aud men Of means will not be 50 un.
wise To overlook these things, and invest their
money blindly, and the experience OF the past
| has demonstrated these statement. for after the
repeal in S55 Of the partial limitation contained
in the Of 1888, nonresideuts neglected to pay
| their taxes aud purchasers were not to be found
| TO take land delinquent for taxes, and conse.
quentlv il was bid off 10 the State, there IL re-
manned until after the passage of the act OF 1858
(our present Law, aud Governor Bingham, in his
| next message, in 1859 said, "thc receipts into
| the treasury for delinquent taxes unon nonresi-
dent lands, have been largely increased over last
year" aud the report Of the Auditor General for
| that year also shows the same fact; and why was
| the receipts largely incressed:' Because there
was prospect OF a certainty Cor the inveStmen
within the lifetime of the party investing
But extend the time to seven years and then
have it liable TO the indefinite term of years now
| allowed by statute for litigation with only the
promise of intererest for two years, aud the GER
tainty OF that hangs upon the validity Of tax
title, and what business man cannot do better
with his money than to invest it upon such vague
and remote uncertainty? The dictates of reason
would forbid the thought Of so foolish thing,
and the experience Of the past eight years has
shown conclusively that men of means vii not
thus trifie with the fruits of their well directed
industry, when there is go slight prospect OF
gain.
But it may be said that toe tax Spectator
gets an exhorbant rate of interest, and il is true
he will from the few honest men whom necessi-
ty by reason of embarrassment, has compelled 20
delay payment when the taxes become due
But it viii not render those moro prompt who
"rely upon the errors in the assessing or ratur-
ming officers to defeat the tax title
But the State is not called upon TO lcgislate for
l
cent. which he now gets from those who 90 re-
deem, is sufficient remuneration for the use o.
his money. But the interest of the State re-
quires that legislation should be had 10 reach
those who do no. desire TO redeem but "rely up
| on the errors in the assessing or returning OFF
GERS" to avoid the payment of his taxes -
But each time when the demands OF an empty
treasury has forced the Legislature to adopt som.
efficient means to collect the taxes due upon non
residents land, strenuous efforts" at the mex
session have overwhelmed the legislation. ant
the interests of the State has been "crushet
out" by legislation for the especial benefit of tn,
nonresident.
An empty treasury in 1858 led the Auditor
General To recommend five years limitation. anl
this was adopted by the Legislature. aud tn,
treasury Immediately felt the beneficial results O
this partial limitation. Bu, in 1855 the interes
OF the Eonresidenis caused the repeal OF that lili
tation, so that that class of property holder
could escape the payment of their taxes; anC
again in 1858 an embarrassed State Treasur-
called for legislation to reach the nonresiden
land owners, and legislation vas adopted in tina
year TO effectually reach their case which Gale.
forth the reluctan, payment of their euua share O
the burdens o. the government arising from th
taxes due upon these lands, and now We are to-,
by the Auditor General, this limitation contane,