The Owosso times. (Owosso, Mich.) 1897-1926, 1897-12-31
THAT TAX TITLE DECISION.
1t Has Kicked Up Great Amount of
Discussion-How the Auditors
Department Views Il.

1t Has Kicked Up a Great Amount of
Discussion-How the Auditors
Department Views It.
From the State Republican:
The tax title case decided Tuesday by the
supreme court has stirred the State from
center to circumference. All kinds of con-
structions have been placed upon it and no
body, unless it is possibly the court, who
spent many weeks investigating the tax
laws and eventually reached the opinion
which was filed, seems to know just what 1t
does mean. The auditor generals depart
ment has not yet fully recovered from the
shock, but as soon as Auditor Dix can get
the required data together, he will apply for
a rehearing. A gentleman who has given
considerable attention to the tax laws and is
well versed in their meaning, gives out the
following as the departments construction
of the law:
1T is fair to presume that the court did
not realize the reaching effect of the de-
cision. In numerous cases ii has sustained
the law and its operation. In this case it
has, doubtless Internationally, sustained a
liberal Interpretation of single sentence in
the law, at the expense of several other
well-sustained provisions, in fact at no less
cost than the entire destruction of the law
itself.
If the court gives effec. to the decision by
sustaining it upon rehearing, which will
be asked for and unquestionably, granted it
means
The invalidating of all tax sales ever
made for taxes of subsequent year while
the land was held as state tax land or un-
der state bid for single year.
1t means that the entire state tax land
list, numbering nearly 100, 900 descriptions,
is wiped off the books, except as to those
occasional descriptions held only for a
single year.
1t means that the petition of the auditor
general, now before the court for decree for
taxes of 1895, must as to all descriptions
now held as state tax land for prior years,
be denied.
1t means that In the future no taxes can
be collected for any past or any future year
on any lands In the state which have been
bid to the state and are held for a single
year as state tax land.
1t means that every certificate on every
acre of tax homestead land is invalid, and
every homesteader's improvements lost to
nr oh nj ha
1t means that all sales heretofore made
under any law are subject to being set
aside and that all receipts from such sales
made under the present law must be re-
year.
1t means the depicting mot to say bank
rupting) of state, county and local treasur-
les, that have been replenished by the sue
cessful operation of the law.
1t means the cessation of tax sales and
the refusal of large part of the land own
ers of the state to pay any more taxes on
their land.
1t means deficit instead of surplus in
every public treasury.
1t means the triumph of those who never
pay any taxes they are not forced to pay,
and the defeat to those who freely pay their
taxes and who are being relieved to no
small degree by the contributions of the un-
willing ones under the most just, most
lenIent tax law the state has ever had.
1t means the closing of many schools and
the stopping of public improvements.
1t means death-blow to a law that the
court has repeatedly given evidence of a
purpose to sustain.
1t means a reversal of scores of cases
handed down from the same bench, in
which deeds for subsequent years have
been sustained.