136 Mich. 130 | Mich. | 1904
The application for mandamus in this case presents three contentions on behalf of relator:
First. That moneys collected for trespass committed upon the State tax lands situated in Alcona county be accounted for to the State, the county, and the townships thereof, in proportion to the amount of taxes due each.
Second. That the moneys. collected for trespass committed upon the State tax homestead lands situated in Alcona county be accounted for to the State, the county, and the townships thereof, in proportion to the amount of taxes due each at the time such lands were deeded to the State.
Third. That the moneys received by the State land commissioner from the sale of State tax homestead lands be accounted for to the State, the county, and the townships thereof, ip proportion to the amount of taxes due each at the time such lands were deeded to the State and became tax homestead lands.
Respondents concede relator’s third contention, and we need, therefore, spend no time over it.
It is insisted on behalf of .the respondents that the State acquired, under the general tax law, an absolute title to the State tax and tax homestead lands in Alcona county, and should therefore deal with them as State property. It is further stated that, under sections 1393 and 1323 of the Compiled Laws of 1897, there is no requirement that the moneys should be paid into the treasury for the use of the county and townships.
To attempt to set out at length all the provisions of the tax law which may have a bearing upon the questions involved would extend this opinion unreasonably. It may ■be generally stated that the theory of the tax law is that,
The provisions as to State tax homestead lands are that, when the lands are deeded, all the taxes charged against such lands shall be canceled, and that no part of these taxes due to the township or county shall be charged to the State, but each shall bear the share of loss on such taxes that properly applies to each. Section 130 (1 Comp. Laws, § 3952). By section 131 as amended (Act No. 107, Pub. Acts 1899), it is provided that, before any proceedings shall be taken against the purchaser of any State tax homestead lands by the original owner, he shall pay all delinquent taxes returned to the auditor general, together with interest, costs, and charges, and the amount so received by the auditor general is to be deposited in the State treasury to the credit of the State, county, and township
We think all of these provisions, taken together, when read in connection with other provisions of the State tax law, to which references need not be given, indicate that the whole theory, of the taxing laws is to vest the title in the State, as between itself and the original owner, but for the State, county, and township, in proportion to the several taxes due to each.
In this state of the law, there was enacted, in 1897, section 1323, 1 Comp. Laws, authorizing the land commissioner to adjust and collect for trespasses on lands held by the State for the nonpayment of taxes, and directing that he should pay over the money received by him in satisfaction of such trespasses to the State treasurer, for the benefit of the fund to which it might belong. It is said of this provision by the counsel for the respondents that it contains no direction to pay the sum collected into the treasury for the use of the county, township, and State, and that the result is to pay it into the general fund, and, as no provision is made for pdying any portion of it to the county or township, that this show's a legislative intent to treat the proceeds of such adjustment as State property.
We think the burden to maintain such a construction should rest upon the respondents. The legislative purpose to appropriate moneys or property of the county and township to the State ought certainly to be manifest and clear before the courts should hold that that has been ac
The respondents’ counsel refer to the cases of Robbins v. Barron, 32 Mich. 36, Connecticut Mutual Life-Ins. Co. v. Wood, 115 Mich. 448 (74 N. W. 656), and Allen v. Cowley, 128 Mich. 530 (87 N. W. 620), to sustain the proposition that the title to the land is in the State absolutely. In all these cases the question was whether, as between the State and the original owner, the title was in the State, and the cases are to be read with reference to that question. But, notwithstanding these cases, it would not be contended that, as between the county, township, and State, the title was absolutely in the State, so that upon a resale or redemption the rights of the county and township would not be protected. It is not so contended here; and certainly, where the timber is the chief value of the land, the respective rights of the county and township are just as patent as they are in the land itself. As to the force and effect of such a sale to the State, and as to the right of the State, as against a wrong-doer, to the avails of the trespass settlement or seizure, we deal with both questions in the case of Hickey v. Rutledge, ante, 128 (98 N. W. 974).
After this case was fully-presented in the main briefs,
As the case is one of public interest, no costs. will be awarded.