143 Mich. 355 | Mich. | 1906
The appellant’s petition for a writ of assistance, filed under the provisions of section 137 of the tax law(l Comp. Laws, §'3958), was dismissed.
Counsel for the appellee contend:
(1) That the description in the auditor general’s petition is defective, and did not give the court jurisdiction to order the sale of the lots in question.
(2) The notice served described the lots as being in Sullivan & Russell’s Subdivision of west 944 acres, etc. It should have been the Sullivan & Russell’s Subdivision of 9.44 acres.
(3) The notice served contained a description of all of the 34 lots, and stated that a reconveyance could be had upon payment of an aggregate sum of $41.38 (including the purchase price paid for all of the several lots), together with 100 per cent, additional, and the fees of the sheriff, etc., and the further sum of $5 for each description; said lots being assessed and sold separately.
(4) Notice was not served upon several persons holding land contracts for separate lots, and they were entitled to notice under the statute.
“ Taxes of 1896.
“Township of Springwells. ‘
“Sullivan & Russell’s Sub. of W. 9 44-100 acres of P. O. 40 lying N. of Mich. Avenue.
“Lot Amt. of Taxes. Interest. Collection Pee. Charges. Total. .55 $0.84 $0.15 $0.03 $0.70 $1.73
[Here follow other lots.]
“Tait & Harbough’s Addition on W. 13 33-100 acres of P. C. 45.” [Here follow entries of lots in this addition.]
It is said that the description is indefinite, for the reason that the petition does not indicate whether the lots were in Sullivan & Russell’s or Tait & Harbough’s subdivision. In our opinion there is no force in this claim* ■ See Auditor General v. Sparrow, 116 Mich. 574.
“Lots fifty-five (55) to fifty-eight (58) inclusive * * * of Sullivan & Russell’s Subdivision of West 944 acres of private claim 40 North of Michigan Avenue, in the township of Springwells, county of Wayne and State of Michigan, as per plat thereof recorded in Liber 14 of plats on page 91, Wayne county Records.”
The specific defect is in the description 944 acres, whereas the plat shows it to be 9.44 acres. In other words, the omission of the decimal point is said to be fatal. The description is unmistakable, and therefore valid.
The order of the learned circuit judge is affirmed.