FOREST TAXATION IN THE UNITED STATES 157 
status of delinquent land before title is finally transferred. That is, 
what are the rights of the owner as his land advances through the 
various stages of delinquency? Michigan may be taken as an example 
of a State where the law is quite precise and definite information con- 
cerning its administration is available. 
Taxes become due and payable on the Ist day of December and, if 
paid prior to March 1, are payable to the township treasurer. Until 
January 9 this official is only a passive receiver of taxes, but after 
this date he is required to go after them. Moreover, on and after 
January 10, if taxes are due, it becomes illegal for the owner to cut or 
attempt to cut any standing timber or to remove any timber, wood, 
logs, or buildings from the property.” As a matter of practice the 
treasurer does not investigate the activities of each delinquent prop- 
erty owner, but presumably he brings action for trespass if a case is 
called to his attention. 
After March 1 delinquent taxes are collected by the county treas- 
urer, and it is his duty to issue a warrant to the sheriff directing him 
to seize any timber, logs, wood, or buildings that are being removed 
and sell a sufficient quantity to satisfy the taxes, together with interest 
and charges (or penalties) thereon, and the cost of such seizure and 
sale. The county treasurer may also obtain an injunction to restrain 
a property owner who is delinquent 1 in the payment of his taxes from 
removing such property.** According to local observers, the county 
treasurer is not particularly diligent in enforcing these provisions, 
usually waiting for some citizens to take the initiative before starting 
an action. 
In May, 2 years and 2 months after a property first becomes delin- 
quent, the county treasurer holds a tax-judgment sale. If the judg- 
ment or lien is purchased by a private party, the latter has the right 
to an injunction to restrain waste on any of the lands described in his 
certificate.*’ If the land is bid in by the State at the tax-judgment 
sale, the auditor general may prevent the removal of timber or other 
depletion of the property. If any person cuts or removes logs, wood, 
or timber from lands on which the State has a tax lien, the auditor 
general is required to issue a warrant to the sheriff of the county 
where such lands are situated, commanding him to seize and sell a 
sufficient quantity of such property to satisfy the taxes, with the in- 
terest and charges thereon and the cost of such seizure and sale.* 
Not only is it the duty of the sheriff and county treasurer to report to 
the auditor general all violations of the law in respect to delinquent 
lands but the auditor general furnishes the State trespass agent with 
lists or plats of land bid in by the State, and it becomes his duty to 
report all such trespass. 
Until lands have been deeded to the State by the auditor general, 
occupancy by the original owner or tenant is not unlawful. Only 
flee purine or removal of timber or woods products or buildings is 
eva 
iter lands become State tax homestead lands, trespass and sale 
and management are in charge of the department of conservation. 
Treble damages are required if trespass is willful and single damages 
if involuntary.” 
46 Michigan, General Tax Law of 1893, as amended, 1923, sec. 155. 
46 See footnote 45, secs. 156-157 
47 See footnote 45, sec. 7 
48 See footnote 45, sec. 
49 Michigan Compiled fee of 1929, sec. 5947. See also secs. 5944-5950, 5882-5897. 
