1 Blackf. 336 | Ind. | 1825
Ejectment for a lot in Charlestown. The plaintiff claimed title under a sale by the collector of the borough taxes. The incorporating statute gives authority to the trustees to levy a tax, and to appoint a collector; and provides further, that if the taxes be not paid within ten days after demand made as directed by the said statute, it shall be the duty of the said col-lector to advertise such real property as shall have been subject
In this case, the plaintiff’s claim rests solely on the sale and conveyance by the collector of the corporation taxes. The defendant, alleges, that the act of incorporation did not authorize the collector to make a conveyance of real estate, so as thereby to divest the title of the original owner. And this is the only point presented for-our consideration.
It is a general rule of law, that a corporation can act in that manner only which is prescribed. 2 Cranch, 165. The act of incorporation gives them all the power they possess. They can make no contract but by its special and express authority. At the time the act of incorporation was passed, the-collector of the state and county revenue had no authority to convey real estate sold by him for taxes. He was authorized to sell and give a certificate of sale, which, after a lapse of time, became a conveyance by operation of law. Stat. 1817, p. 265. The statute makes no such provision in case of a sale by a collector of borough taxes. It is evident that neither the collector nor the purchaser understood that provision as applicable to this sale; otherwise the conveyance by the collector to the purchaser was useless and nugatory. A subsequent revenue law has authorized a conveyance, two years after the sale, by the successor of any collector who may have sold real estate for taxes. No such provision exists in the act of incorporation. Is it insisted that an authority to sell implies an authority to convey? The answer is,
The judgment is affirmed with costs.