116 Mich. 663 | Mich. | 1898
This is a proceeding upon a petition filed to set aside a decree of the circuit court, in chancery, of Ingham county, rendered in a tax proceeding, so far as it affects the lands of petitioner, and to decree a release of record of all claims of defendant Harris under a deed made to him by the auditor general.
The lands are situate in the First ward of the city of Lansing. In 1886 D. W. Van Auken was the owner, and that year gave a mortgage thereon to Betsey Mansfield. This mortgage was foreclosed, and sale made February
It appears that all taxes in the city of Lansing, except the State and county taxes, are paid upon a roll made during the month of July. These had not been paid, and it was this part only that the city treasurer included in his statement to Mr. Merrifield as due and unpaid. The State and county taxes were not included in the statement. Under the city charter, the assessor is required to deliver
On the hearing in the court below, the court decreed that the sale be set aside, on condition that petitioner pay the unpaid taxes for 1892, with interest and charges to date of decree. The court below, in a written opinion, found that Mr. Moore in good faith intended and attempted to pay all taxes standing against the land on December 1, 1892, and that he was deceived and misled by the statement of the city treasurer as to the State and county taxes. We think this conclusion is supported by the facts and circumstances shown by this record. Under such facts the mortgagee did all that was required of her. The case comes within the ruling of this court in Hand v. Auditor General, 112 Mich. 597. See, also, Forrest v. Henry, 33 Minn. 434.
The decree below must be affirmed, with costs in favor of petitioner.