134 Mich. 604 | Mich. | 1903
In his bill of complaint, complainant avers that he is the owner of the lands in controversy; that said lands were sold for the taxes levied thereon for
The question involved in this cáse is whether defendant was entitled, upon this redemption, to demand 200 per cent, of the amount paid on account of the taxes for the years 1893 and 1899, as well as 200 per cent, of the amount paid for the State’s bid. Defendant made its purchase by virtue of section 84 of the tax law (see 1 Comp. Laws, § 3907, as amended by Act No. 262, Pub. Acts 1899). That section required the purchaser to pay the auditor general “ the amount for which the same was bid off to the State, with interest, * * * together with the other taxes which have been returned to the auditor general and
Had it a right to demand a repayment of the amount paid for these taxes, and 100 per cent, in addition thereto, as a condition of a reconveyance to complainant? This depends upon the construction of sections 140 and 141 of the tax law (see 1 Comp. Laws, §§ 3959, 3960, as amended by Act No. 204, Pub. Acts 1899). By section 140 the purchaser is required to notify the owners and other parties in interest that they are entitled to a reconveyance “ upon payment * * * of all sums paid upon such purchase, together with 100 per cent, additional thereto,” etc.; 'and by section 141 he is required to make “a reconveyance of such interest in such lands so held upon payment * * * of the amount paid upon such purchase, together with 100 per cent, in addition thereto,” etc. As all the money to be repaid the purchaser under
In making the foregoing statement, we have not overlooked the contention of complainant that the result of his redeeming from the sale for the nonpayment of the taxes for the year 1899 leaves in the hands of the auditor general the redemption money belonging to defendant, and which defendant can get on presentation of its certificate of sale. It is a sufficient answer to this contention to say that it was never contemplated by sections 140 and 141 that complainant should acquire any part of the defendant’s interest in or claims against the land by payments to the auditor general. The only way complainant, or one situated like him, can acquire defendant’s interests in the land, is by payment to the defendant or to the register in chancery. The payment to the auditor general was therefore unauthorized, and in no way reduced defendant’s claims. Complainant urges, against this construction of
It results from this reasoning that the decree of the court below should be affirmed, with costs.