Webster v. Auditor General

This proceeding is to obtain a construction of certain provisions of the tax law. The facts shown by the record are that the relator owned certain real estate in Big Rapids, which, in the year 1897, was assessed to him, *669the total of the taxes assessed being $2.68. Failing to pay the tax, the land was returned delinquent to the county treasurer, and afterwards to the auditor general. The law (Act No. 206, Pub. Acts 1893) in force when the land was assessed and the tax levied, in section 59, provides that any person may pay the taxes returned, with interest computed from the 1st day of March…