119 Mich. 350 | Mich. | 1899
This is a proceeding to correct a decree in a tax proceeding which on its face decrees a sale of land belonging to petitioner. The petitioner sets up
Section 66, Act No. 206, Pub. Acts 1893, provides that the total amount of taxes, interest, and charges, as fixed by the court, shall be entered by the register of the court opposite each parcel of land in the column of said record under the heading “Amount Decreed against Lands.” The same section provides:
“At least ten days prior to the time fixed for the sale of such lands, the court shall make a final decree in favor of the State-of Michigan for such taxes, interest, and charges as shall be valid, and determine the total amount thereof chargeable against each parcel of land, and shall order and decree that such several parcels of land, or so much of each as may be necessary to satisfy the amount fixed by such decree, shall severally be sold as the law directs. Such decree shall be considered as a several decree in favor of the State of Michigan against each parcel of land for each tax included therein.”
Should it be held, as contended by counsel for appellees, that an omission to comply with these requirements is a mere irregularity ?
As to antecedent acts of taxing officers not affecting the jurisdiction of the court to pass a decree, and when the irregularity does not work any injury to the taxpayer.
We do not determine what the effect of a subsequent entry by the register, under the direction of the judge, might have been. Such is not the case before us. What we do decide is that, inasmuch as the record had passed from the control of the court when these figures were entered, the decree was ineffectual, and should be vacated as to the petitioner. As a condition to relief, the petitioner should be required to pay the taxes, interest, and charges, and he will recover costs of this court against contestants.