The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1855-07-17
TAX SALE TITLES.

sion IN tnis CITY lion. James Mclean presiding
and Hon. Ross Wilkins assisting, have for the
last day or two had suit before them, the ter.
mination of which affected materially the vital
interest of every resident tax payer in the
State of Michigan. The suit was an action OF
ejectment, brought by Nicho las @. Ogden a.
gainst Daniel B. Harrington, the latter defend
ing himself by setting up a tax title acquired
on sale for taxes in l84l. Acting upon the
law of this State, and the decision Of the Su-
preme Court, the deed of the Auditor General
was received as prima fdeie evidence ofthe cor
rectness of tho proceed ngs under the law for
the assessment and collection of taxes. The
plaintiff in the suit objected 70 the validity of
the title, on the following points:
| Erst-That the warrant of tho tax collector
did not run "in the name Of the people of the
State of Michigan" according TO the consttu-
tional provisions at that time operative, and
which provided that all warrants should be
| thus addressed.
Secoad-That the description Of land asses
sed and advertised for the sale of taxes did not
comply with the law--which required that all
lands, less than section, should be- assessed
by the sano description as conveyed in the or
iginal patient from the General Land Office
unless subsequently, subdivided by the original
purchaser. The land in dispute being asses
sed in two portions, to wit: The Northeast
quarter OF n certain section in ST. Clair County,
and the North west quarter of tho same sec
tion-when the patent connected tho two in
one description as the northeast and north
west quarter of section so and 3d.
Ihirdty-That the assessment roll did not
distinguish dollars aud cents in the amount to
be collected
FO1rhty-That the warrant to be collected
ordered him to pay all monies, including the
highway tax into the County Treasury, instead
OF paying the latter tax into the Township
Treasury as directed by law.
One or two other objections of informality in
the warrant, were presented which hardly need
to be noticed in the present article.
Upon these poiats Judge Mclean charged
the jury briefly and distinctly as follows:
First-rhat the constitu tional provision or
dering all process to be addressed in the name
Of the people, was evidently intended to be con.
fined TO the judiciary department of the govern
ment, and that the form of the warrant in tho
law of lS4S omitted thcso words by legislative
sanction.
Second-That tho sixth section of tho law
confining assessments to the descriptions origin
ally set forth by the purchasers from govern
ment unless they had subsequently, been disid
ed, could not have contemplated that the as
SCISSORS ofcaeh township should annually search
the records of the Registers Office to find out
the subdivisions hat may have been made by
the ownor to whom they may have been asses
sed.
Thirdly-As 10 distinguishing the amonnt
to be collected by dollars and cents, although
the usual dollar mark nigh, not have been af
fixed yet tho last column purportod to give the
total amount of the tax, and the most ordinary
intelligence could not be led astray by tho omis
sion complained.
fJarehkg--That The highway 49, --t,-L
should have been paid into the township treas
nry instead Of the county treasury as the war
rant directed, was working no injury to the tax
payer, as the collector was holden and tho mon
ey was drawn from the county treasury. Be-
Sides it was an act subsequent 10 tho assess
ment and collection oftaxes, and could not in
validate former proceedings.
The charge on the whole was an able one.
and by its sOundness, and the precedent estab-
lishod, wo opine that the taxes on the real es-
tate of Michigan. will not hereafter be so light
ly considered The Jury, under the instruction
of the Court. rendered verdict for the de-
fendent.
Tho case was most ably argued by Messrs.
Walker and Russell, for the plaintiff, who did
thor entire duty in the matter al issue: and by
Geo. " N. Lathrop. Esq, for tho defence,
whose success renders our State under lasting
obligation to that gentlemen. Tax titles will
hereafter bo worth something moro than a
sneer, aud non-residents will find that their
Ia xes must be paid.