By the committee on municipal corporations:

The committee on municipal corporations, to whom was referred Senate manuscript bill entitled

A bill to incorporate the city of Negaunee in the county of Marquette,

Respectfully report that they have had the same under consideration, and have directed me to report the same back to the House, without amendment, and recommend that it do pass, and ask to be discharged from the further consideration of the subject.

J. J. SPEED, Chairman.

Report accepted and committee discharged.

The bill was referred to the committee of the whole, and placed on the general order.

By the committee on municipal corporations:

The committee on municipal corporations, to whom was referred Senate bill No. 70, entitled

A bill to change the name of the village plat of Wakazooville, in Leelanaw county, to Northport,

Respectfully report that they have had the same under consideration, and have directed me to report the same back to the House, with the accompanying amendment, recommending that the amendment be concurred in, and that the bill, when so amended, do pass, and ask to be discharged from the further consideration of the subject.

J. J. SPEED, Chairman.

Report accepted and committee discharged.

On motion of Mr. Cady,

The House concurred in the amendments made to the bill by the committee.

The bill was then referred to the committee of the whole, and placed on the general order.

By the committee on municipal corporations:

The committee on municipal corporations, to whom was referred

A bill to incorporate the city of Bangor, in the county of Van Buren,

Respectfully report that they have had the same under consideration, and have directed me to report the same back to the House, without amendment, and recommend that it do not pass, and ask to be discharged from the further consideration of the subject.

We are informed that the territory asked to be incorporated contains only about 1,200 inhabitants. We do not believe it advisable to incorporate cities having so few people within their limits.

J. J. SPEED, Chairman.

Report accepted and committee discharged.

On motion of Mr. Van Scoy,

The bill was laid on the table.

By the committee on ways and means :

The committee on ways and means, to whom was referred Senate bill No. 8, entitled

A bill to amend section 61 of an act entitled "An act to provide for a uniform assessment of property, and for the collection and return of taxes thereon,

Respectfully report that they have had the same under consideration, and have directed me to report the same back to the House, with the accompanying amendment, recommending that the amendment be concurred in, and that the bill as amended do pass, and ask to be discharged from the further consideration of the subject.

The object of this bill is to correct an inconsistency in the law. The section, as it now stands, requires the supervisor to deliver the tax roll and warrant to the sheriff of the county for collection by the 10th of November in case the township treasurer shall neglect or refuse to file his bond, and the township board shall fail to appoint another treasurer by that time, while section 34 of the same act, which prescribes the time

when the township treasurer shall give his bond to the county treasurer, says it shall be done on or before the 25th day of November.

W. H. WITHINGTON, Acting Chairman.

Report accepted and committee discharged.

On motion of Mr. Bonine,

The House concurred in the amendments made to the bill by the committee.

The bill was then referred to the committee of the whole, and placed on the general order.

By the committee on public lands:

The committee on public lands, to whom was referred

Joint resolution authorizing the State Board of Control to authorize the issue of State swamp land credits to Henry W. Burley for labor by him performed on Osceola and Bridgeton State road,

Respectfully report that they have had the same under consideration, and have directed me to report the same back to the House, without amendment, and recommend that it do pass, and ask to be discharged from the further consideration of the subject.

The committee find upon investigation that the State entered into a contract with Frank Bennett on the 3d day of July, 1866, to construct twelve miles of road from the corner of sections 10, 11, 14, and 15, town 15 N., R. 10 W., to Blodgett's mill. Subsequently the said Frank Bennett sub-contracted with Henry W. Burley to construct a portion of said road, which the said Henry W. Burley constructed to the satisfaction of the local commissioner, and has received no pay therefor.

The said Frank Bennett having failed to perform his part of the contract the same has been canceled by the State, and your committee are of the opinion that in justice to the said Henry W. Burley the State Board of Control should be authorized to adjust and pay his claim.

WM. SESSIONS, Chairman.

Report accepted and committee discharged.

The bill was ordered printed, referred to the committee of the whole, and placed on the general order.

By the committee on ways and means:

The committee on ways and means, to whom was referred

A bill to amend sections 70, 78, 91, and 93, of an act entitled "An act to provide for a uniform assessment of property, and for the collection and return of taxes thereon," approved April 6, 1869, being sections 1036, 1044, 105%, and 1059 of the compiled laws of 1871,

Respectfully submit the following report:

The objects of this bill are as follows:

First To repeal the proviso to section 70 of the tax law, which provides that on all taxes remaining unpaid on the first day of June next after the same were assessed, interest shall be computed at the rate of 30 per cent per annum from the first day of February preceding, thus leaving the rate of interest 15 per cent per annum upon unpaid taxes from said first day of February until the day of sale;

Second, To reduce the costs of advertising, postage, expense of sale and returns thereof, and conveyances, from $1 50, as fixed by section 78, upon each description of land, to 75 cents;

Third, To reduce the rate of interest upon the amounts for which lands are sold from 50 per cent per annum after sale, as fixed by section 93, to 25 per cent per annum.

It will readily be seen that this bill strikes directly at the policy of the law of 1869. A tax law must be effective. Taxes must be collected, and that law is the best which enforces the most speedy collection of the largest proportion of the taxes assessed. Judging our present system by this standard, we believe it will be found unexcelled by any law in the country.

The tax-gatherer approaches the house of every citizen, and if for any reason he does not pay his tax upon the home in which he lives, his personal property is seized and summarily sold under the hammer for what it will bring,-and this upon

only five days' notice. A severer method could hardly be imagined, and yet, growing as it does out of the very necessity of the case, no one would for a moment think of changing it.

If the tax gatherer finds no personal property on which to levy, he then returns the real estate upon which the taxes are assessed with the statement that the taxes are uncollected. The law then gives the owner of the land four months after the first of February within which to pay his tax, with the addition of interest at the rate of fifteen per cent per annum. If he neglects to pay by the first of June, the interest increases to thirty per cent, commencing from the first of February. If he allows his land to be advertised for sale, the law says he shall pay the costs, etc., which shall be fixed at one dollar and fifty cents. If he allows his land to be sold the law again increases the interest to fifty per cent, which continues till the time of redemption expires, and if redeemed, one-half of the fifty per cent goes to the purchaser and the other half to the State. This system is complained of as a hard one, although it gives the owner of the land nearly two years within which to pay his taxes.

Every man should pay his just and legal tax. If the tax is unjust and illegal, the law as a rule affords a remedy. If he refuses or neglects to pay, there should be found some way to induce or compel him to. Now, what class of lands are reached by this method? Generally unoccupied lands or lands not occupied by the owners thereof. What class of persons are affected by it? Certainly not the poorer class, for a man cannot be called poor in this country who has a home, however small, and owns unoccupied or rented lands beside. The poor man generally pays his tax. We believe that such lands are generally owned by non-residents, who hold them for the purpose of speculation and gain, and not unfrequently are they allowed to be sold for the purpose of strengthening a man's title. That this position. is correct, is strengthened by the fact that these tax-sales are