136 Mich. 157 | Mich. | 1904
This cause is before us on appeal from
In 1901 the State was the apparent owner of all of the premises included in this case as State tax lands, covering taxes for the years from 1891 to 1899, inclusive. Becoming satisfied that some of these years’ proceedings could not be sustained, the auditor general canceled them for all years except for the taxes of 1891 to 1894, inclusive, §.nd obtained a new decree, and sold the lands under such decree to the defendant, Sherman, at the delinquent sale held in May, 1902. No question can be raised over the validity of this sale, for, whether regular or not, the decree is final, under the case of Peninsular Sav. Bank v. Ward, 118 Mich. 93 (76 N. W. 161, 79 N. W. 911), not being open to collateral attack. When the petition was filed in such proceeding, it left the State holding title to the land as State tax lands for the years 1891, 1892, 1893, and 1894; and it is now claimed that the effect of this decree and sale was to cut off said title and any lien that the State might otherwise have had for the earlier years of 1891, 1892, 1893, and 1894.
After the petition was filed, but before sale, and possibly before decree, the auditor general canceled the title and decrees for the years 1891, 1892, 1893, and 1894. This occurred March 2, 1902, and the next year such taxes were included in the annual petition. The appellee, Sherman, holding title under the sale of 1902, appeared, and contested said proceedings, which resulted in a decree in his favor, and the State has appealed. He contends:
1. That, by selling the lands at delinquent sale in 1902, the State precluded itself from setting up any title or lien for taxes of earlier years.
2. That, if this is not so, the cancellation was void, and cannot support foreclosure proceedings, the lands still being- State tax lands in such case.
3. That, in any event, he should be allowed to have his sale canceled, and the money paid for his title refunded.
“ The auditor general may cause an examination to be made of the proceedings under which any lands bid to the State, and which have not been deeded by the auditor general, were sold for delinquent taxes and bid to the State under the provisions of any general tax law, and if lie shall find that such sales, or the decrees under and by virtue of which such sales were made, were in contravention of any provision of the laws in force at the time such decrees were entered or sales made, he may cancel such sales, and proceed at any time to enforce the collection of such taxes under and in accordance with the provisions of this act, as in the case of lands returned or sold thereunder.
“ This act is ordered to take immediate effect.
“Approved June 23, 1899.”
This act attempts to give the auditor general authority to enforce the lien,'which, by reason of defective fore
This disposes of the main question in the case, but the appellee urges his right to resist the decree upon the ground that the auditor general had no authority to cancel these proceedings, and that they are still State tax lands, which cannot lawfully be included in the petition and decree. It is said also that section 139 does not apply when the land has been sold. We may dispose of the last objection by saying that these lands had not been deeded or sold by the State on March 2, 1902, when this cancellation was made.
Unless section 139 enlarged the powers of the auditor general as to grounds upon which he may cancel sales (and we do not think it had that effect), we must conclude that two of the items would not have been lawfully canceled as against the protest of the State. The other two were lawfully canceled, for the decrees were apparently void upon their faces. See Peninsular Sav. Bank v. Ward, 118 Mich. 94 (76 N. W. 161, 79 N. W. 911), for the rule as to the former; Miller v. Brown, 122 Mich.
The third point is substantially covered by what has been said. With notice of the requirements of the law, he must have known that sooner or later, in one form or another, he must pay the lien of the State.
The decree of the circuit court is reversed, and a new decree will be entered in áccordance with the prayer of the petition, with costs of both courts.