An Important Tax Decision

During ibe last eesaioo of tle Legisatu-ra, the Auditor General. Win. Humjhrey, concocted sonie important imeudmcnts to the tax laxr. T!ie principal amendments, however, were tbo im)osition of 30 per .ent. interest on unaid taxes afler the firwt day of Juue, nstead of the farmer 1.5 per oent., and )0 per cent. aftcr the ::lo by the Sta'e, nstead of 25 per eenk., as formqrly. - The last seotioD of the law of 1869 releiiloJ all previous taz luw?, and thero7ore the Auditor Geueral attemptod in 1S69 to collect the unpaid taxes of 1868 witb 30 per cont. interest, ius'.eatl of 15 er cent. Ralph C. i-'mith, of Detroit, oudercd sosne unpaid tnxe of 18(58 with 15 per cent. mierest, vhich were refuged by iho Auditor General, wbere upon Jlr. Sniith brougbt suit bj mandaiuus to couipe! tbo Auditor General to reccive the Uses as tendercil. The Circuit Judge deeitled, and it bas been affirmed by the Supremo Court, that Mr. Suiith was rigbt aud tbe Auditor General wroug. The Jiepublican office-holders bave becomo bo accustomcd to bave their own way in taxiug, that a tax-payer was nol suppoeed to have any righta whiob a tax collector was bound to respect. It is no moro than fair that Mr. Hnnipbrey, who has collected all tho unpaid taxoa of 1808 with 30 per cent. interest, or wiicn uut paid bnssold tbe landa for au illegal amoiiDt, shall bo made to account for his willful and opparently malicious interpretation of the law. Tho additional 15 per cent bing declared by the Suprtme Court illegal, overy one who paid, whh or without protest, can receive it back from Mr. ilumphrey peraooaltj. Tho sales made in 18G9 of lands for unpaid taxes of 1868 upon which this uO per cent. were added are necessarily all void. Those who, l:ke Mr. Smith, teudercd their taxes of 18G8 with 15 por cent., are allovved, by the decisión oí the Suprome Court, to stil! redeem their lands by pnying the amount tendered within thirly days. Those wbo iid not pay their laxes of 18C8, but allowed them to be sold iu October 1869, re botter off than Mr. Smith if the iales of 1869 are roid on account of [his illegal amount. - Fret Prett.