By statute40 a specific tax of fifty cents per each One Hundred ($100) Dol-

39. Corey v. Smalley, 107 Mich. 257; Atkinson v. Akins, 197 Mich. 297; Woodward v. Clark, 15 Mich. 104; Russell v. Sweezey, 22 Mich. 235; Farwell v. Johnston, 34 Mich. 342; Dunks v. Fuller, 32 Mich., 242; McKee v. Wilcox, 11 Mich., 358; Allen v. Cadwell, 55 Mich 8; Hom-mel v. Devinney, 39 Mich., 523; Sea-ger v. Cooley, 44 Mich. 14; Weis-berger v. Wisner, 55 Mich. 518; Michie v. Ellair, 54 Mich. 518; Stevens v. Castel, 63 Mich. 1ll; Moore v. Kenockee tp., 75 Mich. 332; Schweiss v. Woodruff, 73 Mich. 473; Lambert v. Weber, 83 Mich. 395.

40. See Compiled Laws, Sec. 4268. For the purpose of this act all indebtedness secured by liens upon real property shall constitute that class of credit upon which this act imposes a specific tax. The word "Mortgage" as used herein shall include every mortgage or other instrument by which a lien is created over or imposed upon real property, notwithstanding it may also be a lien upon other property, or there may be other security for the debt, and shall also include executory contracts for the sale of real property, and deeds or other instruments that are given to secure debts. Compiled Laws, Sec. 4269. A tax of fifty cents for each one hundred dollars and each remaining major fraction thereof of the principal debt or obligation which is, or under any contingency lars and major fraction thereof, of the unpaid purchase price is imposed on land contracts, and before the instrument is entitled to registration the county treasurer must certify that such tax has been paid. This tax is in lieu of all other general taxes, including city assessments.41

Unless this tax is paid, the land contract is not admissible may be, secured by a mortgage upon real property situated within this state recorded on or after the first day of January, nineteen hundred twelve, is hereby imposed on each such mortgage, and shall be collected and paid as hereinafter provided; provided, that no tax shall be imposed upon any debt or obligation which is, or under any contingency may be, secured by a mortgage upon such real estate of charitable, educational and scientific institutions, incorporated under the laws of this state, with the buildings and other property thereon, while occupied by them solely for the purposes for which they were incorporated; provided, that such exemption shall not apply to fraternal or secret societies, but all charitable homes of such societies shall be exempt; provided further, that no tax shall be imposed upon any debt or obligation which is, or under any contingency may be, secured by a mortgage upon any house of public worship with the land on which it stands, the furniture therein and all rights in the pews, and upon any parsonage owned by any religious society of this state and occupied as such; which such mortgage is recorded on or after the first day of January, nineteen hundred and twelve. Provided, further no tax shall be imposed upon any building and loan mortgage.

The tax imposed by this section shall be in addition to the recording fee now provided by law. Compiled Laws, Sec. 4275. No mortgage or land contract, which is subject to the tax imposed by this act shall be released, enforced, discharged of record or received in evidence in any action or proceeding at law or in equity, nor shall any assignment of or agreement extending any such mortgage or land contract be recorded until the tax imposed thereon by this act shall have been paid as in this act provided. No judgment or final order in any action or proceeding at law or in equity shall be made for the foreclosure or enforcement of any such mortgage or land contract, which is subject to the tax imposed by this act, or any debt or obligation secured thereby, until the tax imposed by this act shall have been paid as provided in this act. The certificate of the county treasurer in form as hereinafter provided, shall be prima facie evidence of the payment of the tax.

41. Union Trust Co. v. Detroit Common Council, 170 Mich. 692. The above act is constitutional. Union Trust Co. v. Detroit Common Council, Supra. For construction of the Act see Economy Power Co. v. Daskam, 74 Mich. 402-404; Union Trust Co. v. Rodford, 176 Mich. 50. Assurance Co. v. Detroit Common Council, 176 Mich. 80.

in evidence in any court of the state. This act has been held constitutional.42

As to payment of the tax, it has been held that such tax may be paid at any time prior to the trial of the case or even after the trial has been entered upon.43

A further question in connection with the specific tax which has been before the court and not decided is whether or not a forfeiture of a land contract can be legally declared before the payment of the specific tax. The last time this question was presented to the Supreme Court, they rested their decision on other grounds without deciding this proposition.44