People ex rel. Houghton County v. Auditor General

Cooley, Ch. J:

Application is made in this case for a mandamus to compel the auditor general to credit the relator with the taxes assessed on lands returned as delinquent thereon for the taxes of the year 1870. The controversy grows out of the failure of the county treasurer to make return in due season; the return not having been forwarded by the county treasurer until after the first day of July, 1871, and not having been received at the auditor’s office until the 25th of that month.

*272The statute plainly contemplates that all returns shall be delivered into the auditor’s office not later than…