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STATE OF MICHIGAN e,

3304
A 3
1900

GENERAL TAX LAW

1893-1895-1897-1899

84

ACT 206, PUBLIC ACTS OF 1893, AS AMENDED BY ACTS 25, 154, 162 AND
229, PUBLIC ACTS OF 1895; ACTS 206, 214, 224, 225, 229, 240 AND 261,
PUBLIC ACTS OF 1897; AND ACTS 31, 32, 83, 97, 107, 154, 169,
204, 215, 239, 262 AND 264, PUBLIC ACTS OF 1899.

WITH ANNOTATIONS AND CITATIONS FROM MICHIGAN REPORTS
AND OTHER SOURCES, AND REFERENCES TO STATUTES
AFFECTING THE ADMINISTRATION OF THE
TAX LAW

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ROBERT SMITH PRINTING CO., STATE PRINTERS AND BINDERS

1900

НГ

3304 43

1900

Stacke

8-4-1934

PREFATORY.

.

This issue of the General Tax Law as amended is intended to include excerpts from all Michigan Supreme Court decisions that relate thereto or to similar provisions in the enactments that preceded it; reference to the principal statutes that are to be considered by assessing and collecting officers, including a synopsis of the provisions of general acts governing cities of the fourth class and villages, and of the school, drain and highway laws; extracts from some of the more directly applicable writings on taxation; a table of cases, authorities and statutes referred to herein, and some practical notes that may assist those who are charged with the execution of the law.

All references to sections of the General Tax Law refer to the notes to the sections as well as to the sections themselves, and may be intended to refer to either or both.

Cases having a direct bearing on the general laws or the particular statutes referred to herein, but not applicable to any question liable to arise under the general tax law, are not included herein. On the other hand many cases are cited that are not tax cases, but some enunciation therein has direct bearing on the general tax law.

In considering decisions quoted herein it will be remembered that they have been rendered under successive tax laws, and many which will very generally be recognized as affecting the principles involved in the present law should not be considered as having direct and complete application to the sections where they are found. The earlier decisions held taxes and sales void for many irregularities that would void neither taxes nor sales under the policy of the present law; yet these same irregularities, if practiced now, might and frequently do occasion expensive litigation and the elimination of a very considerable part of the taxes assessed, either on the hearing of the Auditor General's petition for decree of sale, or in actions brought earlier. For this reason, while it should not be considered that tax sales under the present law can be set aside for defects or irregularities that do not prejudice property rights, yet it is as important that the letter and spirit of the law should be carefully observed as it was when every minor departure from the exact performance of the letter of the law might be made the subject of contest, even years after the sale of the land.

All objections other than those that are jurisdictional are now foreclosed by the decree, and decisions holding otherwise will be found to have been rendered under laws in force prior to those of 1889 and 1893. This should be remembered in considering the cases quoted or referred to, and that non-jurisdictional objections cannot now be raised successfully after de

cree.

1

WHEN ACTS TOOK EFFECT.

Act 206 of 1893, approved June 1, 1893, was ordered to take effect June 12, 1893.

Act 25 of 1895 (amending Section 9), approved March 20, 1895, was given immediate effect.

Act 154 of 1895 (amending Sections 62, 71, 73, 74, 84, 87, 98, 106, 113, 120, 124, 127 and 135), approved May 18, 1895, took effect Aug. 30, 1895.

Act 162 of 1895 (amending Section 66), approved May 18, 1895, took effect Aug. 30, 1895.

Act 229 of 1895 (amending Sections 11 and 47), approved May 31, 1895, was given immediate effect.

Act 206 of 1897 (amending Section 108), approved May 29, 1897, took effect Aug. 29, 1897.

Act 214 of 1897 (amending Section 111), approved May 29, 1897, took effect Aug. 29, 1897.

Act 224 of 1897 (amending Section 87), approved May 29, 1897, took effect Aug. 29, 1897.

Act 225 of 1897 (amending Sections 54, 57, 61, 62, 63, 70, 71, 74, 78 and 79), approved May 29, 1897, was given immediate effect.

Act 229 of 1897 (adding Sections 140, 141, 142 and 143), approved June 2, 1897, took effect August 29, 1897.

Act 240 of 1897 (amending Section 131), approved June 2, 1897, took effect Aug. 29, 1897.

Act 261 of 1897 (amending Section 42), approved June 2, 1897, took effect Aug. 29, 1897.

Act 31 of 1899 (amending Section 66), approved April 6, 1899, was given immediate effect.

Act 32 of 1899 (amending Section 14), approved April 8, 1899, was given immediate effect.

Act 83 of 1899 (amending Section 87), approved May 25, 1899, was given immediate effect.

Act 97 of 1899 (adding Section 144), approved June 1, 1899, was given immediate effect.

Act 107 of 1899 (amending Sections 127, 128, 130, 131, and 133), approved June 9, 1899, was given immediate effect.

Act 154 of 1899 (amending Sections 21 and 22, and adding Sections 145, 146, 147, 148, 149, 150, 151, 152, 153, and 154), approved June 23, 1899, was given immediate effect.

Act 169 of 1899 (adding Section 138 and 139), approved June 23, 1899, was given immediate effect.

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