Crawford avalanche. (Grayling, Mich.) 1879-19??, 1896-06-18

under section 127 would issue for lands
In any county until after the sale Of 1904.
After that sale was made and reported,
action was further deferred to await the
conclusion of the legislative session Of
1895, at which an important amendment
to section 1877, defining the term "aban-
doncd' as applied to State tax lands. was
adopted. Actions will now be taken un-
der sections 127-134 In all counties where
the sales OF 1892 and subsequent years
have been properly reported, and 1t Is
predicted that 1t viii result In a material
Authorization Of the list of State tax
lands. In many counties. however, action
will not be taken, for the reason before
stated, until after the tax sale of the pres
ent calendar year, while in others no
lands will be deemed subject to section
127 until after the sale to be holden In
1896. ~ do not understand that it Is
claimed that the deciding under the section
named will give the State any title that it
does not already possess, but rather that
its purpose is to remove the lands from
the tax rolls until homesteaders acquire
full title, and TO place record OF the
States title under which homesteaders
will hold upon the land records Of the
tOuntlcb ntIc the uuuS 50 uecucu uIc
situated"
Several provisions of the general char
ter laws for cities and villages are said to
be inconsistent with the terms Of the
general tax law and should be amended
by the next Legislature. There Is also
said to be imperative need for the earliest
legislative consideration of the provisions
of certain special charter acts which give
authority for city tax sales for corpora
ton taxes. In Grand Rapids the State
is given no protection for the titles which
1t may have acquired in property which
may be sold for delinquent city taxes,
and serious loss can be the only result.
An anomaly in the tax system is rep
resented by Isle Royal County. BY an act
of the last Legislature the county was at
tached to Houghton County for judicial
purposes, while by a joint resolution
adopted in 1880 the land records Of the
county were transferred to the Auditor
General, who has since been ex-officio
and de facto register Of deeds for the
county. The county is without local gov
eminent, and the only tax levied is the
State tax, which is apportioned by the
Auditor General as in the case of other
counties, but is never assessed against
any given properties in the county or to
individual taxpayers. Thus far the State
has been Mt no loss by reason of the unique
status of the county, the entire State tax
apportioned to the county being paid by
corporation which holds the title to
large part Of the territory; but, in the
event Of the failure to receive such volun-
tary payment, it would be difficult to de-
termine what proceedings would enforce
collection Of the State tax apportioned to
the county.
The greater regularity of the proceed
ings connected with the decree of sale
against lands returned for delinquent tax
es, 1t is said, may be fairly claimed to be
due to more perfect law, to the care
exercised by circuit judges, to the later
determination of certain questions by the
Appellate Court. and to the greater care
with which the petition and tax record
have been prepared. To this desirable
result, the Auditor declares, many prose-
cutting attorneys, county clerks and cOun-
ty treasurers have lent their best efforts.
That portion of the report relating to
the financial affairs of the State forms a
subject for the contemplation of the tax
payer. The receipts of the State from all
sources during the year were So, 7O4, 1885,
20 and the disbursements 1895, 6O5.6S,
the disbursements exceeding the receipts
by 1921 ,407.4S, thus reducing the cash
balance in the treasury to $3.50, 417.79.
The bonded indebtedness of the State is
still represented by $4,000 Of past due,
non-interest bearing bonds adjustable at
O,992.S3.
There was paid during the year for the
support of the insane $465, 4S9.61, Of
which amount $25, 1853 was for the sup
port Of nonresident insane; $33, 7S7. "a
for the support of the criminal insane and
$50, 3O4.03 for the support Of insane per-
sons at the Wayne County asylum.
The cost Of the transportation of chill
dren to the State public school was ST.
437.05; for returning children from the
school, $S.25; for conveying children to
and from the industrial school for boys,
81, 44300 and for the transportation Of
children to and from the Industrial home
for girls, $2,175.35-a total of $S,O63.71.
A total Of $13, 17S.73 was expended for
the transportation Of convicts.
The accounts with State institutions
show the following summaries: Drawn
from the State treasury, 81, 545, ! 11. AZ;
earnings, $669, 232.51; total, 1924, 443.-
"a. Disbursements-FOr current ex-
penses, $1,940, Hips; for buildings and
special purposes, $317, 6OO.45; total, 3d.
S,311.70, showing an excess of dis
bursements Of $43,S67.76. The institu-
ton balances were 1927, 443 on July 1,
1894, and $194, 21S.70 July 1, 1895.
Among the other expenses paid by the
State may be mentioned the expenses of
mamhora NJ State boar 80 H21 10. sal-
aries of State officers and clerks fixed by
statute, $6S,076.92; salaries of extra
clerks in the several departments during
the year, $197, 4O9.G4. or this sum $685.
1865 is chargeable to the expense Of col
lecting delinquent taxes. The salaries
and expenses of the judicial department
of the State were S15O,9 64.S7, of the leg
islative department $123,929.67, and of
the State banking department $0,11S.97.
The awards Of the Board Of State Audi
tors aggregated SITS, 1880; the costs Of
suits paid by the State were $14,547.41,
and coroners' fees amounting to $4,379.2S
were paid. The cost of advertising the
delinquent taxes of 1892, sold in Deem
Der, 1894, was $44,O50.6O, but a portion
of this amount it is said, will be even
tually recovered when the tax lien Is can
celled by redemption or sale to individ-
uals.
The net receipts from direct taxes dur
ing the year were $1,71S, 1914 and the
amount received from specific taxes ST.
900 ,587.27. The interest receipts on over
due specific taxes and on funds deposited
to $15 ,OO7.2O. The sum of $21,-
2S3.59 was collected from corporations
os FRI N chico faos nd G12 Q2Q Ia va turn-