The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1898-01-01
ABOUT TAX TITLES.
Continued from page ons

the state, and which were then held
as state tax lands or under state
bids. This action has been contin-
ucd for years, and has meyer before
been questioned In mostecases the
taxes would not have been collected
If this had not been done. Certain
ly no foreign corporations pay any
taxes except as is necessary To pre-
vent forfeiture OF their titles or
their mortgage interests.
1t cannot be reasonably claimed
that there was any Legislative intent
that the lands SO held should be ex-
cepted in the enforcement of the
collection OF taxes. Numerous pro-
visions of the decree laws of 1882,
1889 aud 1893 refutc this idea. The
provisions are practically the same
in all, aud the present law only need
be cited: Section IAN proper
ty not expressly exempted
shall be subject to taxation. Sec
tion Z expressly excerpts from the
real property exempted lands pur-
chased at tax sales and still held by,
the state Section 60 provides
that "All lands 4 returned
shall be subject to DISPOSE
! ton. sale and redemption for the
enforcement and collections Of such
tax liens. Section 6S provides
that "All lands bid off for the state
shall continue liable to be taxed in
the same manner as If not held as
belonging to the state, and all such
taxes shall be charge and lien up
on such lands as in the case OF other
tax lands Section 70 provides
that IF any parcel sold under the
provisions of this section shall also
be offered at the same time as state
tax lands, the purchaser must also,
at the same time, become the pur-
chaser from-the state tax land list.
A II sales made in contravention OF
this requirement shall be void. >
Sections 7S'aud 70 provide for max
ing the state tax land list prepare
tory for the sale and for publishing
notice OF the sale therefrom, and
section 80 provides that SIN all
cases where Il description of land is
offered as state tax land, and the
same description or any part there
of shall be. offered in the list of lands
delinquent for taxes, the county
treasurer shall inform the person
bidding for the same of the fact, and
such person shall be required to
purchase said description at the
same time, and if he refuses so to
do the treasurer shall refuse his bid
l., 4 Md
had beccn made thereon. " Section
50 provides in express terms that
!" neither the sale of state tax lands,
nor the sale of any of the bids of the
state for which the time OF redemp-
ton has not expired, shall in any
wise prejudice the right of the
state not to assess these lands,
but "to enforce the collection of any
tax subsequent to the year or years
for which the same has been sold as
aforesaid, and for the taxes and
charges remaining unpaid for said
subsequent year or years the auditor
general shall cause such lands to be
offered in regular succession at the
next ensuing annual sales for taxes,
giving notice as required by law.
Could the legislative intent that
these lands be included in successive
petitions be more clearly expressed?
Among the results of the decision,
reference has been had to the pro-
vision for demonstrating abandoned
state tax lands, and one who favors
the decision is quoted as saying that
it will have no effect upon that part
Of the law. Section l27 provides
that whenever it shall hereafter
appear that any lands delinquent
for taxes have been bid of to the
state for q consecutive period of
more than three years, etc, such
lands may be examined, and if GER
tain conditions are found to exist
they may decided to the state, the
taxes Cancelled, and the lands shall
thereafter be subject to homestead
entry. Possibly some savant may
be able to explain how land can be
bid off to the state for consecutive
period of more than three years. !"
and yet not be included in the petit
ton after it is sold for one year.
Just how the thousands of home
steaders can sustain their inchoate
under the decision referred to
may be clear to some mind
The same sage will probably
be able to tell just what it will cost
the tax payers mot the tax dodgers,
they are exempt to adjust the in
valid tax titles. IF a sale made
under this act is set aside by any
court, the auditor general shall re-
fund to the purchaser the amount
paid at the time of the sale, with in
terest thereon at the rate of 8 per
cent per annum from the time of
purchase to the time when said sale |
is set aside. " (Sec. 49, But the
loss to the state from the wiping |
out of the greater part of the state
tax land list, the refundings, the
stoppage Of sales, the expenses and
clogging of the courts in actions to
set aside sales in accordance with
tho 6ncisinp anI tho ;nah;l;f, 20 |