Grand River times. [volume] (Grand Haven, Mich.) 1851-18??, 1855-07-11
IMP ORTANT "TAX TITLE DE-
CLSION" THE TAX TITLE SUS-

oi the zlst ult., lOr the report vi Ino lonoW-
ing case: qIrr1 col u
u. S. Circuit Court-Judge Mclean Pre-
siding, and Judge Wilkins Assisting. June
23d.--Nicholas G. Ogden vs. Daniel B. Har-
rington @ l t.a
This action was ejectment, to recover pos
session of the north-eastquarte of section 30,
town 1S north, of range l6 east.
from the Auditor General, for the taxes of
I847.
The Plaintiff, to avoid the effect of the tax
deed introduced the tax roll of said township
for ls47, and proved thereby:
LIST. That the warrant addressed by the
Supervisor to the Township Treasurer for
the collection of the taxes, did not run In
the name of the People of the State of Mich
igan." ez
Cd. That the land was assessed in two de-
scriptions of one quarter section EACH 1t
also appeared that the land was entered at
the Land Office as the IN E + and the n
w + of Section 80, &C., containing $50 a.
cres," and the plaintiff contended that this
was an entry of the whole land as one parcel
and should have been assessed as one parcel,
under the 9th subdivision of sec. Is of chap.
90 of the Revised Statutes.
Sd. That the warrant required the collect
or to pay over to the County Treasurer the
sum of $40 son account of State assets"
4th. That the warrant required the collect
or to pay the delinquent highway taxes to
the County Treasurer, instead of paying the
same into the Township Treasury, as required
by section 16 of chap. "a of the Revised Stat
utes.
5th. That the tax roll had no words or
signs of dollars and cents at the heads of the
columns of figures which indicated the taxes.
These the counsel of the plaintiff insisted,
constituted fatal defects and Irregularities in
the tax proceedings. Some other minor points
were made, but not insisted on.
The defendant then proved that the usual
form of warrants to tax collectors, which had
long prevailed in the State, did not run " in
the name of the People of the State of Mich
igan," and that the form printed and promul-
gated by the Auditor General in 1915 used
no such style.
Judge Mclean charged the jury, in effect
as follows:
lst. That the clause of the constitution of
the State of Michigan, requiring all process
to run ain the name of the People of the
State of Michigan" related solely to Judicial
process This was evident from the consti-
tuition itself, for the provision was found in the
article which pertained solely to the judicial
department.. 1t was also proper to give the
constitution in this respect the construction
which it had so long received in practice.
Cd. That the assessment by two descrip-
tons in this case was unobjectionable.
Sd. That the tax roll disclosed that part
of the tax was State tax; that the provision
in the warrant to collect portion "on ac-
count of State assets" was evidently cleric
al error for estate taxes" or an abbreviation
for State assessments" That this part of
the warrant concerned only the relation of
the collector to the State, and was not a
matter which affected the rights of the plant
iff.
4th. That the error in the warrant relative
to the payment over of the delinquent high
way taxes, when collected, could not be taken
advantage of by the plaintiff 1t did not af-
feet his rights Like the third point, it was
matter between the collector and the State
Besides, even if the moneys were paid over
to the county, still the town would be entitled
to them, and could recover them.
5th That the objection that there were NJ
words or signs to Indicate dollars and cents al
the head of the columns Of figures on the tau
roll, was not well taken. The roll was ruled
into dollar and cent columns in the usual form
and the meaning of the figures was evident tc
every one. The use of words or signs at thu
head Of the column would not give any addi
tional certainty.
The Judge further charged the jury that il
had been established by the Supreme Court
of the State of Michigan that statutory regu
lations, designed for the Information of assess
ors and officers, and intended TO promote meth
cd, system and uniformity IN the mode ofpro
ceedings, the compliance or Noncompliance,
with which did not affect the rights Of the tao
pager, might be considered directory. That
therefore, irregularities in such regulation,
would not invalidate tax And that, triec
by these principles, no defects or irregularities
had been shown in this case which injuriously
affected the plaintiffs rights, and therefore
the jury must find for the defendant.
Verdict for defendant.
G. l. Walker for plaintiff; G. N. 10th.
rop for defendant