The Hillsdale standard. [volume] (Hillsdale, Mich.) 1851-1909, 1857-06-16
From the Detroit Tribune.
Important Tax Title Decision.

( ut Kalamazoo week before last, gave one o
the most important decisions affecting Tia,
/ Titles which has ever been promulged by
that Tribunal. The decision has not beer
written out so that we cannot publish IL,
but we give clear and accurate statement
Of the facts f the case. obtained from the
brief Of the defendants counsel, and the
point Of the decision rendered by the Court
JOHN G. NILES VS. Henry n. WALKER.-
Case reserved from the Genessee Circuit.
This was an Action Of E.iectmont, for GER
tain land described in the plaintiffs dcclara-
ton; the land having been sold for delin-
quent taxes for the year 1853. The only
question arising upon such title is the sufh-
cheney of the notice Of sale.
By Sec. rs of the Tax Law of 1853, the
Auditor General is required to make out
statement Of lands in each county upon which
the taxes remain upaid, specifying the a
mount of taxes, interest, and charges, which
will be due on the first Monday of October
then following. .--..
Sec. 70 requires the Auditor General to
cause such statement 20 be published 'for
eight weeks succcssveiy, next previous to the
first Monday of October"
Sec. 81 is in the following words: "Ihe
Auditor General shall annex to, or cause to
be published with each of said statements, &
notice that so much Of each tract or parcel of
land described in said statement, as may be
necessary for that purpose, will be sold by
the County Treasurer on the first Monday of
October next thereafter, at such public and
coaveaient place at the seat of justice Of The
Comfy, as tie County Treasurer may Sc
lect for the payment of the taxes, interest
and charges thereon"
The Auditor General prepared the state
ment required by Sec. rs, and caused the
same to be published in tho GepeSSee Wig
for eight weeks sl.ccrssively, ncSr vious to
the first Monday IN October, A. y. 1885,
He also caused to be published with such
statemen, a notice, Of which the following is
an exact copy:
Annual Tax Sales.
- AUDITOR GENERALS OFFICE
Lansing, Mich, July 1st, 1855.
So much Of the following described tracts parcels Of
unpaid taxes for the mentioned below. will be suf
be by the Treasurer Of County the rst Monday
Of October next at such public and convenient place he
shall select in Flint the county seat Of said county,
Signed WHITNEY JONES,
Auditor General.
|
or place of sale, was written notice, posted
up by the County Treasurer in three places
in the town Of Flint, for about ten DAYS be-
fore the said Monday of October, A. d. 1s-
So, giving notice that the sale of lands for
delinquent taxes would take place at the
Court House in said Flint. This notice was {
Auditor General. '''o"' VI ''ie
The only question arising on this state of !
facts is, whether tho notice of the place of
sale was sufficient. ,
Defendants Points-1. There can be no :
doubt but that sale of lands for delinquent {
taxes will be invalid, unless the provision of ,
laws in relation to notice, are strictly if not ,,
literally complied with. G
In this respect there is material difference !
between the sales for taxes and other summa- |
~ sales and sales under judicial DEGREES and
Judgments In the last case, the sale TO /;
bona fide purchaser is valid, although the =
Sheriff should sell with defective notice, or I
without any.
There are substantial reasons for this diff
ference. :.
In the one case the proceedings are judi
,ial and not ministerial, and purchasers trust !;
10 the regularity of the proceedings. !. !.
The party whose property is affected by the !,
judicial sa g, is n necessary party TO the pro- !,
,ecdng in tn, Court authorizing such sale, .
md is bound to take notice of all subsequent
proceedings.
But in n sale for taxes, the proceedings are :
* partc, large and valuable estates are sold .. .
ior mere uific, and the pit laser knows :
hat the regularity Of the proceedings are =
crutinizcd by judicial tribunal, and he intel !;
gently takes the risk of all Irregularities that !,
nav have occurred.
The power to sell, too is n mako! power,
depending not upon previous Judgment or !,
lecree but upon compliance with the condi-
lions of the Statute.
Especially is great certainty and fulness
required as to notice of time and place; for
The land owner is to have to the last moment
before the sale within which to pay the tax, c
Tor as Justice Wayne said in l6 How. 0lO, |
'hc may arrest the uplfted hammer of the
luctioneer." c
And even when this certainty is not re-
lured expressly by Statute, the Courts still s
exact it as essential to valid sale. Q
Indeed, VIC take it to be clear law, that if 7
The Statute required no notice whatever Of I
the tax sale, that sale would be invalid, if
made without notice; certain rs to time and =
place thereof and reasonably published both ,,
as to time and extent Of publication. !
2. Having thus referred to some general
principles governing this class of gases, let us
turn our attention to the proper construction
to be given to the Statute under considera-
tion, and /
1t would hardly be contendcd that no no.
ticc Of the particular place Of sale, other than !
that given by the Auditor General, is rcquir- !
cd. Flint, the county seat is town twelve
miles 10y six. II the County Treasurer was 8
left ut liberty to choose the place of sale Mt
the very hour when il was to commence, il {
would be equivalent to no notice whatever.
A notice that sale was to take place at such
n time in the month of October as tho Sher- |
III or County Treasurer might select, would
be no notice. 1t would not accomplish the