The L'Anse sentinel., 1897-01-30
MUIRHEAD VS.. SANDS.
Dec sion on Tax Title Case by the
Supreme Court Rendered
January 9Th, 1897.

| OohuoTy oShs loVss
Complainant, in January, 1895
! became the purchaser from the
State of the 1889 acres of land in
controversy, under tax deed, the
State having become the purchaser
at the annual tax sale in December,
1893, the lands having been sold for
the delinquent taxes of the year
1891. This bill is filed to quiet
complainant title under his tax
deed.
| l. 1t is claimed that under the
laws of 1889, as amended by the
laws of 1891, lands assessed for
taxes of that year, upon which the
taxes were unpaid, must be re-
turned delinquent to the county
treasurer in March, 1892 and that
section 81 of the act provides that
all lands returned delinquent shall
become subject to sale one year
from the first day of July next after
the return, and that, by section 62,
these lands could be sold on the
first Monday in May next following
the date at which they became sub
ject to sale, so they could not have
been sold under that act before the
first Monday in May, 1894, and that,
by section 68, the owner can re-
deem at any time previous to one
year from and after the Both day of
September next succeeding such
sale; so that, if these lands had been
cold nn1nr thn n..f af 1901 fh..t
would have been subject to redemp-
tion until Sept. 30, 1895, whereas,
under the amended law, the sale
was made in December, 1893, and
complainant S deed was executed i'm
January, 1895.
1t is claimed that the amended
law of 1893 does not apply to these
lands at all, and that the act of 1891
is yet in force as to them. 1t is
conceded that some parts of the act
of 1893 seem to contemplate that
the provisions OF that act shall
apply to the sale of certain lands
returned delinquent. Section 60 of
Act No. 206 of 1898, is as follows:
"All lands which have been or
may hereafter be returned to the
Auditor General as delinquent for
taxes and upon which any taxes are
now or shall hereafter remain un-
paid, after their return to the Au-
ditor General under the provisions
of this act or to the several county
treasurers of the State under the
provisions of Act No 200 of the
Public Acts of 1891, for the period
OF one year or more, shall be subject
to disposition, sale and redemption
for the enforcement and collection
of such tax liens in the method and
manner as hereinafter provided
These provisions would seem to
be clear. But it is contended that
the provisions of section l25, which
reserve all rights which have
accrued to any person under the
previous tax laws and section 126,
which after repeating contravening
acts, provides that such repeal shall
not destroy or affect any rights
which may have accrued or which
may hereafter accrue under such
acts or parts of acts while the same
are in force, are inconsistent with
the provisions of section 60, and in
dicate that it was not the intention
that proceedings to enforce the col
lection of the tax assessed under
the law of 1891 could be taken
under the law of 1893. 1t is asked,
"1s not the right to own and hold
property one of the dearest vested
rights known to the law?" The
answer is, of course, obvious. But
we think it clear that section 125
and section l26 were not directed to
the reservation of these rights, but
to the protection of such rights as
accrued under the previous acts. The
right of defendent or his grantors
to own this property was not de-
rived under the tax laws.
1t is next said that section II OF
the tax law of 1893 shows that the
legislature did not intend to shorten
the periods of sale and redemption
OF lands delinquent for the tax of
1891. This section gives the form
OF certificate, which contains the
statement that the purchaser will be
entitled to a deed of conveyance in
one year from the Both day of Sep
tember next following. 1t is evident
that in copying this certificate into
the law of 1893 q mistake occurred,
as it was taken bodily from the GER
tificate provided for by the law of
1891. But other sections of the
statute of 1893 make the intention.of
the legislature clear as to the date
of redemption. Section II provides
that certificates shall be given to
each purchaser OF the lands and in
terests bid off by him, showing the
year and the tax for which he has
purchased, and also the amount
thereof, and of all other taxes paid
by him at the time of such purchase,
stating that he will be entitled to a
deed after the period of redemption
provided for in section "a has expir-
ed. Section "a provides that ''any
person owning any of the lands sold