100 Mich. 398 | Mich. | 1894
Lead Opinion
Complainant, claiming title under deeds from the State, issued upon sales for delinquent taxes for the years 1879 to 1887, both inclusive, files this bill to quiet title. The trial court held the deeds for the years 1879 to 1886, inclusive, to be void, and sustained the deed for 1887. Defendants appeal.
The lands had been owned by E. M. Eisdon, -who died in 1871. Defendants derive their title from EisdoiEs will. The sale for the taxes of 1887 was made under the law of 1889. At the time of the filing of the petition by the Auditor General, three of the defendants were residents of the State of Michigan, although they did not reside in the-county of Manistee, where the lands were located and the proceedings had. The lands were assessed to the “ estate-of Er M. Eisdon.” No personal service ivas had upon any of the resident devisees. A subpoena was issued, directed to the administrator of the estate of E. M. Eisdon, returnable February 6, 1890. The sheriff made return that he had, on January 29, 1890, served the subpoena “ on the within-named estate of E. M. Eisdon, by delivering to-William Vincent, agent, a true and compared copy,” etc. The decree was, however, entered January 22, 1890. The will of E. M. Eisdon was probated in Manistee county. Executors were appoiiited, the estate administered upon, and the executors discharged in 1876.
It is insisted by complainant that, inasmuch as the statute (section 54) provides that the publication of the notice shall be equivalent to personal service of notice on
Under this statute, it becomes important that supervisors shall observe the statutory provisions in making assessments. This statute provides that real property shall be assessed to the owner, if known; if not known, then to the1 occupant, if any; and, if there be no occupant, then as unknown. An executor, administrator, guardian, or trustee having control of real property may be treated as its owner’ for the purpose of assessment. Real property which belongs to a person deceased, not being in the control of an executor or administrator, may be assessed to his heirs or devisees jointly, without naming them, until they shall have given notice of their respective names to the supervisor, and of the division of the estate. The statute also makes it the duty of each supervisor, as soon as practicable after entering upon the duties of his office, to ascer
It is insisted that the tax deeds for the years 1879 and 1880 were prima facie evidence of title, and, before any evidence was admissible tending to show their invalidity, the defendants should have shown that the legal taxes were tendered to the proper officer within the' time limited for redemption, under section 163 of the tax law of 1869, under which such, sales were made. These deeds were held to be invalid for two reasons: (1) Because the tax was not extended upon the assessment roll; 'and (2) because no distinction was made upon the roll between resident and non-resident lands. It was held in Seymour v. Peters, 67 Mich. 415, that these defects were fatal to the validity of the tax and of the tax deed. The defects in the present case go to the entire tax, and the section referred to requires the tender of such taxes only as were legally assessed.
The decree must therefore be reversed, and complainants bill dismissed, with costs of both courts.
Concurrence Opinion
A careful examination of the tax law of
By section 55 it is made the duty of the prosecuting attorney of each county to prosecute the proceedings on behalf of the State, and, if he shall refuse, neglect, or be unable to do so, the court is required to appoint some competent person to perform that duty. In the present case no attempt whatever appears to have been made by any officer to enforce any of the provisions of the statute. The land was not assessed either to the owners or to the ■occupant, nor was there any attempt made to cause the names of the owners or of the occupant to be inserted in the subpoena, nor of the sheriff to ascertain who the owners or occupant were, and obtain service upon them.
While it is true that a land-owner^ is chargeable with knowledge that his land will be assessed and taxes imposed upon it, with the duty of payment, and with knowledge of the time and manner of payment and proceedings to enforce collection, still, in a case where nearly all of the provisions of the law are disregarded, as in this case, I am unable to hold- that the proceedings are valid.