The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1893-08-19
THE NEW Tx Law.

ted the following opinion upon ihaJ
phase Of the leW Tux law that TO II
great many people his lecn some
what inoomprehenshle:
Lansing, August 8
Hon. Stanley ". Turner, Auditor
General, LtrSing, Mch.
Dear Si,--Your iaYor asking my
opinion Of the construction that should
be placed upon section 1876 OF act num-
bor 206 of the public acts OF 1893, is
received and considered.
That section provides hat 'any por-
son may purchase at any time peior to
the first day Of ,Ianaary, 1894, any par
Gel or description Of delinquent tax
lands bid in aud held by tie state Tor
five years prior t. tho annual tax sale
in the year $780, c,c,, "by paying not
less than 30 ior centum OF the original
taxes assessed thereon; and all lands
so held by the state for more than five
years, by paying not ess than % per
centum OF the taxes originally assessed
thereon, without any further chatges
therefor thpt such sale so
made shall not he construed TO remove
or destroy aiy lien Tor taxes delinquent
on snch lards subsequent TO the year
1890, but such taxes shall cout.nuo n
iiey. The money received
from sales made under this section
shall he divided pro rata,
between the township, county and
state, as may belong to each
The Auditor general and the several
county treasurers shall cancel on their
books all the balance OF taxes, charges
and interest against the Lands so sold.
Abe records in The auditor-generais
Office show that the state Of Michigan
is the owner Of certain tax lands, some
OF which have been purchased and hald
by the state for up"alds OF FIVE years;
while others have neon purchased from
year to year, commencing with the
year 1885.
Under ali OF the different tax laws
lands BID oil to tho state have continu-
ed subject to taxa ION She same as
other lands, and hence where the taxes
assessed on lands bid of to the state
have not been paid, snch lands haze
been sold and BIZ in to the state for
such subsequent taxes. In some eases,
the state owns the lands for all the coa-
secutiyo years, none Of the t(Ses lay-
ing been paid, III other cases, only for
part of the years within the period.
Each time thc,o lands haye leen
sold for taxes. the interest ana expense
OF tho sales have beca added to, and
become a further charge against the
lands, aud by reason or the accumula-
ton OF taxes and expenses the redenp-
tion of the lands held by the state has
each year become more and more
doubtful.
IL vas evidently the intention Of the
Legislature in the passage of section
1876 of the tax law of 1898 to, so far rs
possible, dispose Of the delinquent tax
lands by permitting persons TO pur-
chase OF the state, prior to the first day
OF January, 1894, any OF the lands held
by the sta1e for five years prior TO the
sale Of 1890, at 80 per cehtum of the
original taxes assessed on the land;
and that where the lands have been
held for more than five years prior 60
the sale Of 1890, by paying twenty-five
per centum of the original taxes asses
sed on the lauds.
Five years prior to the annual tax
sale in 1890 would cnrry MS back to the
sale Of 1885, and the section, so far as
it relates to the periods, should be con-
strued the same as though it read,
ANY lands bid III AID held by the
state since the annual tax sale OF 1885,
may be sold for fifty per centum of the
bid in and held by the state for sales
taking place prior to the annual tax
sale OF 1885 may be purchased for
TWENTY-FIVE per ccntum of the origiaal
taxes" etc.
The sale or purchase Of all state tax
lands in 1854, which were bid in to the
state were cancelled and the sale aunul-
led by the reason of the holding OF the
Supreme Court as to the validity Of the
state tax law Of 1882. Hence, at the
sale in 1885 lands returned delinquent
for taxes in 1881, 1882, 1888 were sold:
therefore, il person purchased lands
which were first bought in and owned
by the state in 1885, they would have
to pay so per centum of the original
taxes asse sed from and~including the
year 1881 to and inclhlihg the year
1890, and the taxes of 1891 and 1892
assessed on such lands would remain
lien upon the lands so sold.
AS above stated the lands bid in to
the state in 1884 were cancelled, and
hence tho first lands owned by the
state for % period exceeding FIVE years
were purchased by the state in 1888 or
prior years; and any person who pur-
chases the lands purchased by the
state in 1888 or prior years, would have
to pay 20 per cent of the original taxes
assessed for which the first sale was
made, and 25 per cent of the original
delinquent taxes assessed on the land
for each year thereafter, including the
year 1890.
Probably the reason the Legislature
had for driving the period at the year
1885 is owing to the fact that the sale
that year took place under the law of
1885, which was the first sale under
any tax law containing the cbancery
proceedings, which we're adjudged
valid by the court
As above stated. the law of 1882 had