Crawford avalanche. (Grayling, Mich.) 1879-19??, 1896-06-18
Total amounts received from


clearance sales ...... -. 1868, 462.9 50
"A graduated sale preceded the clear
ance sale of 1884, and from this further
sum was realized which is not included
above.
while 1t is true as before stated that
these sales leave but few descriptions
upon which the delinquent taxes can
thereafter be realized, yet they do not
clear the State tax land lists Of large
number of descriptions which are held for
long periods and constitute the really
burdensome and valueless portion of the
list. There are descriptions in some coun-
ties that are held for nearly or quite
every year from 1860 down. With posi-
bly, an occasional exception, these lands
are worthless and abandoned, and there
is no advantage to be derived by assessing
them from year to year, only to add an
other year to those for which they are
held as State tax lands. / believe the
State tax land lists will experience more
relief from the operations of section 127
Of the tax laws Of 1893 than from oil the
graduated or clearance sales that could be
held. II land is both valueless and aban-
doned there Is no reason why 1t should
be assessed year after year and again and
again returned to the State tax land lists.
There are two classes of buyers at
clearance sales, but neither Of them are
purchasers Of lands that are both worth
less and abandoned. First there are the
owners who have Intentionally and habit
ually permitted their unpaid taxes to ac-
cumulate in anticipation Of such sales
and of the consequent liability to avoid
payment and to remove the tax lien "for
a song" This class Of bidders purchase
only the lands to which they hold the title
in fee.
"Then there are the spectators or in
vestors, who purchase tax titles only on
valuable lands, and very naturally are
not disinclined to purchase at the lowest
possible price. The two classes of buyers
quickly arrive at an understanding that is
mutually satisfactory. The result has al
ready been given above"
Under the tax now on the books the
Auditor General claims material in
crease in the receipts from delinquent tax
es. During the first year of the operation
of the law the net receipts were $751; 300
in excess of the preceding year, while foe
the year just closed the receipts were
$3.50, 712 greater than for 1893, making
an average excess for each year of it's
operation of $667 oil, as compared with
the last year under the previous tax law.
The principal amendments made to the
law in 1895 relate chiefly to it's admins
trative features and are having tendency
to strengthen it in that respect. There is
still one important amendment which in
the Auditors opinion should be made to
the law. At present the expense Of adver-
Using delinquent tax sales for sale, which
amounts to 20 cents for each description,
Is not lien upon the property, nor is it
coilectable until the land is actually sold.
The State is thus called to pay the ex-
pense, which the Auditor thinks should be
charge against the property from the
time the expense 10 incurred, that Is,
when the petition for decree is fled with
the Clerk. The loss to the State by this
defect in the law amounted in 1894 to
$14,319.6O. ~ f1.f
State tax land VOL No. 10, recently pre-
pared by the Auditor General, contains
112,OOO descriptions Of lands which have
been bid in to the State and have not been
redeemed. The amount Of takes, interest
and charges due the State, counties,
townships, cities and villages, upon these
lands approximates $3,OOO,O00. While
part of this amount Is for sales which
have been declared invalid, yet every
description, 1t is said, represents taxes
due and unpaid. ~, ~
I 1t Is stated that although the tax Jaw
now provides that State tax lands which
have been bid in for more than three con-
secutive years and upon which no applir
cation has been made to purchase, re-
deem or pay, may be subject to homestead
entry no entries have been made, al
though a large number of applications
have been received. The Auditor General
thus explains why action has been de-
ferred upon these applications:
"First," II Is said. sit was not deemed
advisable to invite homestead entries up
ON such lands unless there was presump-
ton that the title of the State was valid.
This presumption was removed by the
case OF Willard VS.. Truax, NJ, a. to all
land held under the tax sales of 1890
and 1891, the dollar mark" being omitted
in the tax record for those years. In numer
Gus cases the Supreme Court has held
that sales were void IL not reported to the
conrt as required by law. As before
stated herein, no uniform form of report
was furnished to county treasurers for
any sale prior to that of December, 1893.
In many counties no report was made of
any prior sale, in others such reports as
were made were family defective, and In
others reports were made In some years
~ nd ov,iffo In ofhora