The Owosso times. (Owosso, Mich.) 1897-1926, 1899-07-07
1T WILL PLEASE
THE TAXPAYERS
10 LEARN THAT THOUSANDS OF
COLLARS is COLLECTABLE.


Legislature Enacted Law Empowering
General DIX to Secure Heretofore I'm.
collectable Taxes-$I5, 900 Saved State
-Homesteaders Protected.
From the State Republican;
The active agitation of taxation meas
ures that failed of adoption has left upon
the popular mind the impression that the
legislature of 1899 accomplished little or
nothing of value in the direction of provd.
ing for the needs of the state. 1t is true
that no new law for the taxation of railroads
was passed. Whether this should have
been done is question upon which thought
full men differ widely. The problem is by no
means easy of solution. To large degree
II absorbed popular attention and compare
lively little public thought was given to the
important amendments to the general tax
law that were proposed.
While much consideration was given by
others to new sources of revenue, Auditor
General Dix was bordering over the mill
ions of dollars of uncollected taxes that had
been assessed and for which lands in all
parts of the state are held on the records of
his department. His first thought was
given 10 how these assets could be realized
upon. The state may be said to be land
poor 1t does not want the acres 1t has bid
in, but 1t does need the revenue sought for
in the assessor ent of these lands. Gen. Dix
(. realized that every dollar secured from de-
B linquent taxes was just that much relief to
7 the tax payers who provide the revenue
needed to support the state, counties, town.
ships, cities and villages, and to maintain
the grand institutions in which every citizen
of the state takes pride. The first thing
necessary was to extend the provisions of
the present general tax law so rs 10 provide
for the disposition of lands returned under
the earlier laws. The attention of the
administration Of the auditor generals de-
pariment has been constantly given to per-
fecting the system provided by the law, and |
il is not known that there is any invaldity |
in single county in the sale from the tax |
record of 1899, but for every sale preceding |
that of the present year there are some
counties where the title acquired by the state
in delinquent laDGs is admittedly invalid,
while for some years the sales In all coun-
ties are worthless. AS result a certain
class of owners refuge to pay the taxes be-
cause they know the state cannot convey
valid title to land which 1t holds under
DEGREES or sales that are invalid. Ii was
evident to Gen. Dix that collection of the
delinquent taxes for which lands had been
bid TO the state under invalid sales could
not he accomplished until the auditor gen.
eral was given authority to protect the state
by the cancellation of these sales and secur-
law had long given that officer authority to
protect either owners or individual buyers
under similar conditions, but he was power
less to protect the state. The enactment of
sections 1873 and 139 has supplied the re.
quIsite authority and hundreds of thousands
of dollars of taxes heretofore uncollected
will be realized as the result.
The stoppage of the leakage Of revenue
through the delinquent lists was next stud.
led The delay of large tax payers in
their payment of taxes In recent years Is be-
eved to be largely due to two defects In
he law--ipadequate penalty and the pro
visions under which the charge for expenses
lid not accrue until the day fixed for sale.
With the penalty reduced to per cent per
lnnum, taxpayers saw little reason for pay
ng taxes while the state was willing to
larry the burden. In changing the penalty
o per cent per month, the legislature has
made II an object for land owners to pay
axes and avoid the loss of the difference
'etween the statutory penalty and the bank
re- interest charge. The provision max
~ the charge for expenses lien in Oct.
preceding sale will save the state the furth-
r loss of the 900 year which IL has
ustained from this source alone since 1898
7hie 1t may be an added inducenent to
arler payment. and the increase In the
barge will help to make up the deficiency
by carrying the delinquent lands
Another cause for the large delinquent
DTS lay In the ineffectiveness of the law for
ne collection of taxes on non resident lands
immense tracts have contributed nothing
ecause the owners personal property was
Of within the same or an adjoining county.
he amendment Of section AZ will make 1t
ossible to collect these taxes in all cases
here the owner has personal property any
here In the state.
Collusive actions TO avoid taxes will here
ter be effectively checked by new section :,
roviding that the auditor general must be
ade party defendant In all actions to set .
ide taxes or sales.
The correction Of the defects in the law
lphasized in the Connecticut Mutual,