Chapter 5 and 6, title 5, part 1st revised statutes, page 89, 102, detail the various duties of a county treasurer in relation to taxes.

By section 8, page 91, upon taxes in arrear which should be returned to the Auditor General's office, the state paid any portion thereof due to the counties in money, assumed the entire control of them, and relied solely on the taxes so returned for reimbursement of money so advanced as well as for realizing the unpaid taxes due the state; and from that point of time the state alone became the party in interest to supervise (the collection of the taxes in arrear, and to appropriate the proceeds thereof when collected. In carrying out the plan, the county treasurer's were to act an important part, but always under the direction of the Auditor General. The county treasurer made the sale, but the money received was paid to the State Treasurer or held subject to his order-they went into the state treasury. See revised statutes, page 90, sections 1 and 2, page 91, sec. 6, 8, 9 and 10; page 97, sec, 11, 14, page 98, sec. 15, 16; page £9 sec. 22, 23 and 26. Were the legislation on the subject confined to the above provisions, it might be difficult to disturb the position taken by the petitioners. But the statute is very explicit, page 100, sec. 2, where it says that "all losses which may be sustained by the default of any treasurer of a county in the discharge of the duties imposed by this title shall be chargeable on the county." This is deemed to be conclusive that the county of Shiawassee must be the sufferer in this case, and not the state. And there are strong reasons why it should be so. The county elects the officer-the county officers take *bonds with such sureties as they may deem proper.

As the state has no part in the selection of the officer or in taking sureties from him, it would seem reasonable that it should not be responsible for his acts; were it otherwise, there would be a wide door for speculation, fraud and collusion, and the public moneys never would be secure from collusion, losses, specious depredations, or even flagrant defalcation. From like considerations of public policy in some of the states, the county is made responsible for the acts of the sheriff, and it is very observable that in those states official delinquencies in the sheriff and his officers are very unfrequent.

This being purely a legal question, should more properly have been brought before a legal tribunal; but as the matter has been submitted

to your committee, they have no alternative but to express their opinion, that the legal merits are against the petioners, and that the joint resolution referred to them ought not to pass.

GEO. E. HAND.

March 25, 1846.

1846.

No. 10.

Proposition for the purchase of the Southern Railroad of the State.

The following proposition is most respectfully submitted to the Legislature of the state of Michigan :

The following named persons, with their associates, offer to purchase the Southern Railroad and Palmyra and Jacksonburg Branch on the terms herein specified:

1. The price offered is five hundred and fifty thousand dollars, payable in the State debt, according to the provisions of the Central Railroad Company's charter; ten thousand dollars in fifteen days, and ninety thousand dollars in ninety-three days from the passage of the bill accepting this proposition; and the remainder in five equal instalments, to be paid, one instalment annually from the end of said ninety-three days, interest at six per cent. on the whole amount unpaid, payable semi-annually from the time of taking possession, which shall be delivered on payment of one hundred thousand dollars.

2. This Southern Railroad Company to have the privilege of making a connection with the Erie and Kalamazoo Railroad on such terms as may be agreed upon by and between the two companies; a copy of the terms of such agreement, signed by the officers of the respective companies, shall be filed in the office of the Secretary of State.

3. This company shall complete the Palmyra and Jacksonburg Railroad to Clinton, within twelve months from the time of taking possession of the road, and shall have power to resume the connection of this branch with the Erie and Kalamazoo Railroad, if that company shall consent.

4. Within five years this company shall complete said road to a point as far west as the meridian of Coldwater; and shall have the privilege of selecting their route westwardly of Hillsdale: Provided, That they shall not, at any place west of the meridian of Coldwater, establish the line of said road north of the line of the Southern Railroad as established by the State.

5. This company shall have all the privileges and franchises contained in the charter of the Central Railroad Company, so far as the difference of geographical position will permit, as well as such other, if any, as are contained in the bill reported to incorporate J. J. Godfroy and others, as the Southern Railroad Company with such amendments to said bill as may be necessary to carry out this proposition. The provisions in scc. 19, in said bill, for keeping the Railroad in condition for business from Monroe to Hillsdale, to be binding upon and assumed by this company.

This proposition is made by the following persons: Ira Bidwell, Elihue L. Clark, Addison J. Comstock, Edward H. Winans, Isaac French, George Crane, Daniel D. Sinclair, Langford G. Berry, William O. Howard, James W. King, Ambrose S. Berry, Alfred L. Millerd, Henry Hart, Filder S. Snow, and Danforth Keyes; who with their associates propose to purchase the road.

D. D. SINCLAIR, Agent.