COMMISSIONER OF THE STATE LAND OFFICE. ; 9 



TAX HOMESTEAD LANDS. 



During the year just closed the Auditor General has deeded to the State 

 179,421.16 acres. Of lands of this class and heretofore entered as home- 

 steads 4,485.65 acres reverted to the State on failure by those so entering 

 them to comply with the laws and regulations governing such entry. In 

 addition to the dehnquent and abandoned lands so deeded many lots em- 

 braced within the limits of villages and cities haye been deeded to the State 

 under the provisions of the law. There has been sold from this class of 

 land during the year last past 173,978.27 acres, for which the sum of $286,- 

 112.07 was received. From the sale of village and city lots for the same 

 period the sum of 183,001.35 was received, making a grand total of moneys 

 received from the sale of this class of land of 1369,113.42. 



The statute authorizing the sale of this class of lands by this department 

 provides that the moneys received from such sale "shall be accoimted for 

 to the State, county and township in which said lands are situated pro rata 

 according to their several interests therein arising from the non-payment 

 of taxes thereon as such interest shall appear in the office of the Auditor 

 General." 



The average of State tax and charges on village and. city lots appears to 

 not exceed twelve per cent, and upon lands not included in village and 

 city plats the average of State tax appears to be twenty-eight per cent. 



Since the passage of Act 141 of the pubUc acts of 1901, authorizing the 

 sale by this office of these lands the proceeds of such sales have been as fol- 

 lows: 



A grand total of $1,284,992.81. Applying the percentages referred to 

 above we find that the several counties in which such lands have been sold 

 have received from the State on account of these sales, approximately, the 

 sum of $946,980.60. 



For details of transactions of this department reference is made to the 

 .tabular statements in the appendix submitted herewith. 



Very respectfully, 



WILLIAM H. ROSE, 

 Commissioner of the State Land Office. 

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