The diamond drill. (Crystal Falls, Iron County, Mich.) 1887-1996, 1915-02-20
MINERAL CASES
GO TO COURT
AUDITOR GENERAL DECIDESTo TEST
OUT THE LAW
BARAcA CASE WILL co UP
Contestants Will Take That Case
to the Highest Court So That
the Law May be Tested

County Clerk Wall received letter
from the auditor general last Satur.
day in which the latter said that he
had learned by The Diamond Drill
that the taxes assessed against the
mineral reservations in Iron county
had been set aside on the ground OF
insufficient description; that accord
ing TO the view Of his office the pro-
perty was sufficiently described and
1t was his intention to take the matter
to the supreme court.
Mr.. Waffen was advised by the at
torney general the same day that on
Monday representative of the at
torney generals office would arrive
in Crystal Falls to confer with him I'm
regard to the matter Of appealing the
cases.
On Monday Mr.. Glare Retain, a
young man I'm the employ of the state
came here, went over the records ana
conferred with Mr.. Waffen about the
case. His mission here was TO find
out the grounds upon which the taxes
were set aside. to examine all OF the
records and the assessment rolls and
take back with him to the attorney
generals Office at Lansing such infor-
nation as might guide the attorney
general I'm making a decision as 10 the
appeal of the case.
Mr.. Retan spent the day with Mr..
Waffen, went over the records care
fully and departed in the afternoon for
Iron River 10 make further investi-
CATION
When informed OF The intention or
the state. both Judge Flanagan and
Judge O'Brien expressed the hope
that the case would be appealed.
Judge Flanagan was in hopes that II
would be appealed in time so that
decision may be had before the leg
islature adjourns so that If the high
est court finds the law faulty. remed-
ial legislation may be had az this
session to correct the faults.
AS we understand Il, the legislature
stopped over in framing the law The
intent was to tax the mineral
values that have been reserved from
transfers Of real estate The law goes
further and calls for the mineral and
other reservations to be assessed
When the supervisors first started
out to apply the law there was much
confusion and an appeal was made 70
the auditor general and upon his re-
quest the attorney general prepared
form of assessment and the auditor
general sent the form out 10 the as
officers I'm an effort 10 get
uniform method in vogue The form
proposed was one that. in case where
a separation has been made. the fact
is recited and after that the reserva-
ton is assessed about as follows;
NWh SWh Sec. 10, 43 81 except
reservation $4,000.
NWh SWA Sec. 13, 43 81 mineral
reservation $4,000
MIR. Sherwood, who made the OBJ
lection to the assessments. showed
that different grantors make differ
ent reservations AS an example the
commonest form OF roserving min
erals reads about as follows, "Ex-
cepting therefrom all ores and min
erals that may be found IN or upon
said lanl and the right TO enter upon
10 explore for. dix, mine and carry
away, etc"
However, many deeds expand upon
that form and reserve In addition ,he
right recited above that Of roads
railroads, stone and various other
rights so that on one forty the state.
nent Mineral reservation" may con
vey one right while on the adjoining
and the same term may convey much
more and the purchaser cannot tell
by the published notation In tls audi
or generals petition Just what right
he is buying
Judge Flanagan held that the as
iossment must be specific and follow
.he deed that the only legal "re-
servation" tax that can be sold by a
decree OF his court Is one IN which the
rights reserved are specifically set our
IN each and every description.
Judge o'Brien felt that there was
question as 70 The sun
siency of The description put thought
hat al tho matter Il ono Of great pub
-Lrnnllnnnl nn nnnA ll