The L'Anse sentinel. (L'Anse, L.S., Mich.) 18??-current, 1907-08-03
FEW CHANGES IN
TAX LAWS
Great Many Bills Introduced in the
State Legislature. Most Import
ant Feature Failing was the
Mortgage Credit Exemption

DuriDga recent interview, Auditor
General Bradley said that very few
changes were made by the last leg
islaturein general tax law. although.
as usual, many bills were introd uced
for amendments. The most i'm
portant change sought to be &C.
complished was the exemption
OF mortgage credits. There was
probably no member OF the legis-
lature that had not a pretty firm
o .oinion on this question and the
majority against il.
Another important change that
failed was the bill require stub
receipt books to be used by collecting
officers and the stubs turned over to
the county treasurer upon settle
ment. Taxes are frequently paid and
receipts given where the local
treasurer neglects to credit pay ment
on the tax roll. Under the stub
system it was argued the checking
on settlements would disclose such
oversight and save the township the
charge OF tax and intrest at future
day, which oftentimes amounts to q
very considerable sum.
The general tax bills entered into
laws were:
Section 14-Providing for ass
essment OF personal property
belonging to the estates OF deceased
persons in the hands of executors,
administrators or trustees, in the
township where deceased last dwelt
This amendment gives to the town
ship the right OF taxation OF personal
property in the hands OF trust COM
pany instead of having such property
assessed in the city where the trust
company is located.
Section 29- Advancing from the
Tuesday next following the .third
Monday in May to the Tuesday next
following the first Monday in June
the opening meeting of the board OF
review.
Section 80 makes the final meeting
OF the board OF review on the second
Monday in June instead of the fourth
Monday in May. The object of this
amendment is to give longer time
between the election of township
supervisors in the spring and the
completion of their assessment rolls
and action thereon by the board OF
review.
Section 73-Is added to the genera
tax law for the benefit OF property
owners. 1t compels one purchasing
taxes to take prompt steps for the
assertion OF bis title, or refunding
Of the amount OF his purchase. Unless
such steps are taken within the
statutory period the tax purchaser is
forever thereafter barred from
asserting claim to the land. Under
this amendment cancellations cannot
be made OF taxes OF years long gon
and such taxes against, the land
reinstated.
Section 81 and 90 are amended so
that a deed, on the purchase OF state
tax land at the annual county treas
urer's sale, may be issued at once bv
the auditor general upon surrender
OF certificates Of purchase and cut
of the right Of redemption from
such sale. Under the former law, the
owner permitting his land to be
returned year after year and bid Oh
to the state without redeeming, had
the right when sale was made at the
county treasurer's Office for all these
years, to redeem from the purchaser.
A sale made at the auditor generals
department Immediately preceding
such county treasurer's sale, or
immediately following it, was no t
subject to redemption, and the
amendment OF this session gives
harmony TO this provision Of the law.
Under the tax homestead pro-
visions Of the general tax law there
was no authority for refunding to Q
purchaser at the state land Office
moneys paid for homestead lands
when such purchase was found to be
erroneous. The supreme court had
held that the auditor general could
not cancel sale based upon err
roneous proceeding, and an act Of