The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1898-01-29
ABOUT TAX TITLES.
Continued from page one

turns this list to the auditor gen
eral, and thereafter until the lands
are sold, taxes may be paid to the
latter official under the same condi-
tions as payments are previously
made to the county treasurer.
On the first Tuesday Of May in the
second year following the year the
return is made to the auditor general
by the county treasurer, the lands
upon which the taxes have not then
been paid are offered for sale at the
county treasurer office in the
county where they are situated and
are sold to the person who will pay
all taxes and charges and take a GER
tificate for the least interest in the
property. That is to say that if one
man offers to pay the taxes and
charges for full interest in the prop
erty, and another will make the pay
ment for an undivided one-half in
terest, the latter gets the certificate.
WHEN DECREE OF SALE OCCURS.
At the last term of circuit court
opening not less than 20 days prior
to the time fixed for the sale on the
FIRST Tuesday Of May, the petition of
the auditor general for u decree of
sale is heard, an order of hearing
having previously been obtained from
the Judge, which order of hearing
and petition, together with the des-
eriptions of the lands and the
amount of taxes and charges on
each, are advertised for four weeks
in some newspaper published in the
county where the lands are situated,
the newspaper to be selected by the
auditor general.
At the time for the hearing OF the
auditor generals petition for de-
cree of sale, any person having an
interest IN any description of land in
cluded in the petition is entitled to
show to the court any reason why a
decree of sale should not be entered
All questions as to the validity of
the tax, or manner Of assessment, or
other objection that may properly
be made at that time, are held to be
settled by the decree, and not subject
to review thereafter. If sufficient
reason is shown, the court may, and
frequently does, set aside the entire
tax. In other cases the court divides
descriptions and apportions the tax
equitably to each. In short, the
court is at that time authorized to
grant such relief as was not within
the province of the board of review
TO grant, or had not been properly
considered 10y the board in the judy
ment of the court.
THREE YEARS AND ONE MONTH BEFORE
,t SALE.
Up to the day of sale, period of
three years and one month after the
assessment is made, taxes may be
paid without the addition of other
charges than interest and collection
fee. But, after the decree of sale is
made, then at any time before the
actual sale of the property, payment
may still be made with. the added
cost of 20 cents per descriptions to
cover the expense of advertising
and sale.
Such descriptions as are not pur-
chased by individuals must be re-
offered by the county treasurer be-
fore the close of the sale, which con-
tinres for 20 days, and if not dis
posed of are bid in to the state.
Whether sold to individuals or bid
to the state, any description included
in the petition of the auditor general
and sold at the sale, may be redeem
ed at any time before the next an
nual tax sale, by paying to the audit
or general or county treasurer the
amount for which it was sold, to-
gether with per cent interest from
the date of sale TO the date of re-
demption.
The sale by the county treasurer
must be completed within 70 days
from the first Tuesday in May, and
at any time during the eight days
following the 20 days to which the
sale is limited, any objections to the
sale may be filed with the court. But
if no objection is made, or If the
court holds the objection to be in
valid, the sale of the lands is con-
tirmed at the expiration Of the eight
days mentioned,
WIEN TAX TITLES BECOME ABSOLUTE.
After the period of redemption ex-
pires, individual purchasers at the
sale are entitled to deeds for such of
the lands purchased by them as were
not redeemed. At the same time the
lands bid TO the state and not re-
deemed become state tax lands, and
subject to sale or deed as such.
During the period of redemption
any of the state bids may be pur-
chased by individuals, but subject to
the right of redemption within the
statutory period above mentioned.
All lands bid to the state and not