Commissioner of State Land Office v. Auditor General
Michigan Supreme Court
Petition by Edwin A. Wildey, commissioner of the State land office, for a writ of prohibition restraining Perry E. Powers, auditor general, from canceling certain tax deeds. Relator, the commissioner of the -State land office, asks the writ of prohibition to prohibit respondent, the auditor general, from canceling certain tax deeds. The suit is evidently a friendly one, to obtain a construction of certain provisions of the tax law.
Read the full summary
Petition by Edwin A. Wildey, commissioner of the State land office, for a writ of prohibition restraining Perry E. Powers, auditor general, from canceling certain tax deeds. Relator, the commissioner of the -State land office, asks the writ of prohibition to prohibit respondent, the auditor general, from canceling certain tax deeds. The suit is evidently a friendly one, to obtain a construction of certain provisions of the tax law. The lands described in the, petition, the deeds for which the respondent proposes to-cancel, were sold for delinquent taxes, and were deeded to the State in the…
1Opinion of the CourtGrant, J.
(after stating the facts). 1. We think the tax law does, not confer upon the auditor general the right to proceed upon his own motion to withhold the conveyance of lands sold for taxes, or upon his own motion to proceed to cancel deeds. Thousands of acres of land in this State have been intentionally abandoned, and the payment of taxes intentionally neglected or refused. Owners are presumed, under the law, to know that taxes are imposed upon their lands. It is their duty, therefore, to look after their taxes and attend to their payment. If they fail to do so, the statute has wisely provided a…
2Cases cited5 opinions
- Terry v. AndersonSupreme Court of the United States · 1877
- Meigs v. . RobertsNew York Court of Appeals · 1900
- Saranac Land & Timber Co. v. Comptroller of New YorkSupreme Court of the United States · 1900
- People v. . TurnerNew York Court of Appeals · 1895
- Northrup v. ManekaMichigan Supreme Court · 1901
3Cited by5 opinions
- St. Mary's Power Co. v. Chandler-Dunbar Water-Power Co.Michigan Supreme Court · 1903
- Jackson, Lansing & Saginaw Railroad v. Solomon Lumber Co.Michigan Supreme Court · 1906
- Triangle Land Co. v. Auditor GeneralMichigan Supreme Court · 1912
- Plank v. Auditor GeneralMichigan Supreme Court · 1916
- Richardson Lumber Co. v. JassponMichigan Supreme Court · 1906