No. 2.

1845.

ANNUAL REPORT of the Auditor General.

AUDITOR GENERAL'S OFFICE,?

Detroit, Nov. 30, 1844.

The undersigned, in submitting to the Legislature his annual report, deems it his duty to present, as succinctly as possible, some of the difficulties in the way of collecting the revenue of the State in a manner free from just objection, and to point out some of the remedies to be applied, if we would see that important branch of the public service performed in a manner likely to leave as little as possible subject to thecontingencies of law suits, and future contests under tax titles. It is known that the first step towards the collection of taxes is necessarily beyond the control of this office. The township officers, particularly the assessors, have the most important duties to perform, and on the proper and legal performance of their duties, the whole fabric of taxation rests. Errors.committed by them, although fatal to the validity of the tax, may nevertheless be unknown at this office until the subsequent steps are all taken, and the land is sold, perhaps redemption expired, and deed issued. To prevent mistakes as far as possible, this office issues circulars intended to aid the asses sors in the construction of the statutes, on all points where misconstruction is apprehended; but a very common cause of error is a want of knowledge of the proper descriptions of lands to be assessed. It is found that plats furnished by the United States land offices at the expense of the counties do not invariably give the desired information; particularly as to the United States subdivisions, or the quantity of lands embraced in fractional parts. Some tax payers are so nice in their construction of the statutes as to refuse payment of taxes and threaten resistance to titles given under sale therefor, where an error of a few hundredths of an acre in a given parcel is made. It is admitted that when a larger quantity is assessed it must be abated or the error is fatal. But it is insisted that it is equally fatal to assess

a less quantity. It is the practice of this office, in all cases where an excess of acres or of parts of an acre is detected, to abate the amount of excess; where the land is assessed for less than there is, to receive the amount of tax without adding the amount omitted. But the information of the existence of a discrepancy in the number of acres, is given or withheld by the tax payer at his option; and it is easy to see that where a tax payer supposes the objection fatal, he will not give the information, and the office sells the land as returned, leaving the objection existing in full force; and if it be an objection at all, to be declared such by a judicial tribunal at the end of a future and expensive litigation.

Many descriptions of land still unsold by the United States government, have been taxed and sold, as well as some which have no existence at all. The annual expense of assessing, copying, advertising and selling erroneous descriptions, lands not liable to be taxed, villages not duly recorded, and lands twice assessed, constitute no inconsiderable share of the onerous burthens upon townships, which are the theme of just complaint. No complaint is made of the amount of tax levied for State purposes, and were it not for the burthens thus unnecessarily imposed upon the property of the country, by errors and omissions which cannot be prevented from occurring by this department, the public would, ere this, have been almost unanimous in declaring our system of assessment and collection of taxes just and equitable. Towards the accomplishment of this great desideratum, we have made commendable progress, and perhaps no State so new as ours can boast of a nearer approximation to this enviable distinction. But if we acknowledge, as all reasonable men and good citizens must, the paramount duty of the Legislature to prevent, as far as may be, ruinous litigation among our citizens by removing its causes, it must be evident that nothing should be left undone which timely and wholesome legislation can effect, to incréase public confidence in the correctness of all proceedings to collect the revenue of the State ; and the greater the confidence in the justice and legality of a tax, the more promptness in its payment. It is deemed worthy of consideration, whether a small increase in the remuneration now paid for services of supervisors and assessors may not be a matter of justice to those who fill these important offices. Certain it is, that our best

business men, are required as county treasurers, supervisors, assessors, township treasurers, and highway commissioners. Their acts affect nearly and intimately the pockets of the people, and always to a greater or less extent the titles to the real estate of the commonwealth. Whatever prevents the selection of the most suitable men, whether it be inadequate notions of the importance of the duties to be performed, or insufficient compensation for services required, should be corrected by an enlightened public opinion, or by judicious and discriminating provision for a just compensation for time and acquirements appropriated to the public service. As the duty of selecting these officers is very properly devolved upon the people, the subject is alluded to for the purpose of inducing the Legislature to show how important it deems their duties to all the great interests involved; which can be most effectually done by amply providing the necessary sources of information to facilitate the discharge and simplify the nature of those duties. A very necessary, if not indispensable aid, in making a correct assessment roll, is believed to be a "Tract Book," as used in the United States land offices, from which they may be obtained. Exhibiting as they do the descriptions by which the lands have been patented, with all the subdivisions, contents of fractional parts and date of entry, there can exist not a doubt of their usefulness and necessity. Plats procured at those offices have been tried and sometimes found insufficient and erroneous; besides, from their frail texture, they are soon worn out and lost. Those counties whose officers have obtained the tract book, attest to its utility. The estimated expense of procuring the necessary tract books to supply such counties for the use of the supervisors as are not already provided with them, and one of each county for the use of this office, is $2,000. The counties should be charged with cost of the copy with which they shall be furnished. The expense is too inconsiderable to be placed in comparison with the benefits that will follow. The experience of this office most fully justifies an earnest recommendation of an appropriation for their procurement.

Perhaps in your wisdom you may devise some more effectual check against carelessness in the observance of statutory requirements, and the unfaithful application of monies raised for highway purposes. The first of which is a matter of too frequent observation and the latter