110 Mich. 223 | Mich. | 1896
This is an appeal from a decree in favor of the State, providing for the sale of lands of the appellants for taxes assessed in the county of Baraga in the year 1893. The questions discussed in the brief of counsel will be considered in their order.
“ Resolved, that the assessment rolls of the various townships in this county be, and the same are hereby, corrected and equalized by deducting from the real estate of the township of L’Anse the sum of $148,120, and by adding to the real estate of the township of Baraga the sum of $29,885, and by deducting from the real estate of the township of Arvon the sum of $5,165, and by adding to the real estate of the township of Spurr $40,800, and by deducting from the real estate of the township of Covington the sum of $10,080.”
Another resolution. followed:
“That the assessment rolls of each township in the county, as now equalized and corrected, be, and they are hereby, approved, and we do hereby declare and determine that the aggregate value of the taxable property of each township in the county for the year 1893, for the assessment of the county tax, be as follows.”
The statute requires the supervisors to—
“Examine the assessment rolls of the several townships, wards, or cities, and ascertain whether the relative valuation of the real property in the respective townships, wards, or cities has been equally and uniformly estimated. If, on such examination, they shall deem such valuation to be relatively unequal, they shall equalize the same by adding to or deducting from the valuation of the taxable property in any township, ward, or city such an amount as, in their judgment, will produce relatively an equal and uniform valuation of the real property in the county, and the amount added to or deducted from the valuation in any township, ward, or city shall be entered upon the records. They shall also cause to be entered upon their records the aggregate valuation of the taxable real and personal property of each township, ward, or city in their county, as determined by them.” Act No. 206, Pub. Acts 1893, § 34.
It is difficult to conceive what of these provisions has not been complied with. It is said that what the board did was to add to or deduct from the real estate, without reference to the total taxable property. This is overtechnical. Whatever addition or deduction is made, is made on account of undervaluation or overvaluation of real estate. The resolution shows this,- — shows the amount added to or deducted from the valuation of the real estate in each township; and the subsequent resolution shows the amount of taxable property determined by the board of supervisors as subject to assessment in each township. The two resolutions together, therefore, show the amount of taxable property in each township, and the amount deducted from or added to the amount stated in the tax roll in each .township, and it shows this none the less because it is stated that the deduction is made on account
“April 3, 1893.
“Proposed and carried that there shall be one-half of one per cent, raised for highway money.
“Proposed and carried that we raise one thousand dollars for contingent fund.”
This is the way the record stood when originally made, but it has since been amended to show that this vote was taken at the annual township meeting. We think that the record, although informal, bearing date the day of the annual township meeting, is a sufficient record to show that action was taken by the electors, and that it should be presumed that the action was taken at the time provided by statute.
The decree will be affirmed, with costs.