Northern tribune. [volume] (Cheboygan, Mich.) 1875-1885, 1880-04-03

"
TAX TITLES.
For many years tax deed has been
considered as but of little consequence
and as conveying no actual title to the
holder of such deed from the state, and
as consequence every year has seen a
large return of delinquent taxes to the
state. Especially has this been the case
in many of the northern counties where
land is largely owned by nonresident
parties, and this has been a great draw
back to the development of these
counties, and heavy burden upon the
resident taxpayers, who, as a general
thing are prompt in paying taxes assess
ed upon their property, from the fact
that it has been generally supposed that
large portion Of the taxes assessed
would not be paid, and therefore in
estimatiOns for the amount of the
various funds necessary for county and
township purposes, calculations were
made for the deficiency likely to arise,
and hence those who did promptly pay
their taxes were caused to pay a larger
amount than would otherwise have been
necessary. Recent decisions of the Su-
preme Court of this state upon the ques-
tiOn of the validity of tax titles have
been such as will likely change the
opinions heretofore held upon the value
of such titles, and render the collection
of taxes more of certainty.
In the case of StOckle Us. Silsbee, de-
cided at the October term, 1879, the court
affirmed the validity of a tax deed, and
in reference to defects complained of by
the original owners of the land, says:
Possibly some of these may have SEEM
ed to the court (belOw) fatal, but the time
has gone by, if it ever was, when the pro-
eeedings of taxing officers are to be crit
icised with microscopic nicely, and the
exact time and method of every step ex-
amined to detect departure from the
law, however insignificant or unconsti-
tutiOnal. The policy of the law is that
parties shall pay legal taxes, even though
there may be some irregularity in de-
handing them, and that they shall COM
plain to the courts of those errors only
which may injure them. The possibility
of collecting the state revenue depends
upon the observance of this policy, and
we do not feel called upon to examine in
detail every irregularity which record
may show.
In the case of Hunt s.Chapin, decided
the November term. the court held that
the Auditor Generals deeds is prima
.faeie evidence of the regularity of all the
tax proceedings, and that all taxes as
sessed upon any property in this state
shall be presumed to the legally assess
ed until the contrary is affirmatively
shown.
In still later case, that of Blanchard
VS.. Powers, decided the February term, an
ejectment case in which the defendent
held possession under tax title and
which title was held to be good by the
lower court and an appeal taken to the
supreme court by the plaintiff, the judg-
ment of the circuit court was affirmed.
The plaintiff offered to show by the super
visor who made the assessment that he
assessed the property at One-third of its
cash value, but was not allowed to do so.
The supervisor having made the certifi-
cate could not be impeached in col
lateral proceeding like the suit in ejec-
ment. A distinction is made between
proceedings to enforce or enjoin the col
lection of tax and collateral proceed
ings like the case in questionable court
holding that "the distinction is
well marked betweenthe right to
impeach proceedings when so as
sailed" (for the purpose of enforc-
ing or restraining the taxi "and when
attacked collaterally," and
that the policy of the act of 1885," (un-
der which this tax was laid "as that of
the later statutes, favors the stability
and repose of tax titles, and discourages
their being brought into question by
collateral proceedings.
1t would seem from these decisions that
unless parties assessed contested the
collection of taxes, and showed some IL
legality in the assessment, prior to the
land being sold for the taxes, that they
would have no remedy, but redemption,
after the lands were sold. In view of
this 1t would seem to us that all that is