40 Mich. 395 | Mich. | 1879
The bill in this case was filed to enjoin the sale of real estate in satisfaction of a paving assessment. The amount for which the city claims a right to sell is less than one hundred dollars, and it is made a ground of defense that the amount • involved is not sufficient to give the court jurisdiction. But the jurisdiction, where the title to or enjoyment of one’s real estate is in question does not depend on the- amount of the claim asserted against it, but upon the value of the land itself. This we have often decided in unreported cases, and the principle of the case of White v. Forbes, Walk. Ch., 112, is strictly applicable here.
The assessment made upon the lands of complainants amounted to about the sum of three thousand five
It was conceded on the argument that under the law in force when the assessment was levied, lands could not be sold for the marshal’s fees, but only for the assessment and interest thereon, and that the marshal’s sole remedy was to collect his fees while he held the warrant. It is said, however, that the law in that regard was amended before the sale was advertised, so as to permit the sale to be made for the amount of the tax and interest not only, but for the marshal’s fees in addition; and it is claimed that the sale must be made under the amended law. It is not claimed, however, that the amended law in terms applies to assessments previously made; and we held in Clark v. Hall, 19 Mich., 356, that presumptively tax laws are intended to have a prospective operation only, and' the remedies they provide for collection will not be applied to taxes previously laid unless an intent that they shall be is clearly manifested. We have not looked into the statutes having a bearing upon, the present case, as it is conceded that the amendatory statute manifests no such plain intent.
Complainants’ lands, then, could not be sold for the fees of collection, because fees of collection were only
This consideration renders unimportant the question which was right on the facts, the complainants or the officer, regarding the understanding as to the payment of fees. The officer has received payment of the assessment, and there can now be no sale for fees merely. Still less can there be a sale of particular lots singled out by the officer and returned for the purpose as delinquent, when the assessment on those is as much paid as it is on any of the others.
The decree must be affirmed with costs.