32 Mich. 36 | Mich. | 1875
Barron commenced an action of ejectment in July, 1870, to recover possession of certain lands in St. Clair county. The cause was tried by the court without a jury, who found the facts, so far as is necessary to a decision of this case, to be as follows:
That the defendant, Lucinda A. Bobbins, was the owner of the land in question by patent title from the United States under patent dated in 1836; that the plaintiff Barron had a number of tax titles upon said lands, all of which the court found to be invalid, because, for certain years, the lands were not subject to assessment, and for others, that the taxes were excessive or irregular; that Barron, besides having these tax titles, had paid the taxes upon these lands for the years 1857, 1858, 1859 and 1867; that the lands were sold October 7, 1871, for the taxes of 1869, to the state, and that on the twenty-third day of February, 1872, John Atkinson became the purchaser of the rights of the state therein. The court also found as conclusions of law, that the tax titles set up by the plaintiff being invalid, and the defendant, Lucinda A. • Bobbins, being the owner of the original title from the government, the defendant must have judgment for the land; that as to the taxes paid by the plaintiff since 1865, and the interest thereon, amounting to eleven hundred dollars and twenty-two cents, the plaintiff was entitled to recover under and in accordance with the provisions of Act Ho. 281 of the Session Laws of 1865, p. 575. And that the state deed to Atkinson for the taxes of 1869 was not a bar to such recovery, and judgment was so rendered.
We think the court erred in holding that the tax deed to Atkinson did not bar the plaintiff’s right to recover. Section one of the act referred to provides that in all suits and con-
We are of opinion that this section, giving the holder of an invalid tax deed a. judgment against the owner- of the land for the amount of taxes paid by him and creating a lien .upon such land for the payment thereof, should be confined to cases where it will only affect the person owning the lands at the time such taxes -wore assessed'against..the same. It is .the ” duty of any person owning lands to pay. all, taxes regularly assessed thereon,. and if he does not, but permits the lands to be sold therefor, the purchaser, in case his title proves defective, is justly entitled to recover from such owner the amount thus paid for his benefit, and to have the same declared a lien upon the land as against such owner and those claiming through him. , But if neither the owner or
To compel Atkinson to pay the amount of the lien in this case might render the title acquired by him worthless, or of but little value.
A tax title, if valid, destroys and cuts off all liens and encumbrances previously existing against the land. It cuts off homestead and dower rights, and we can see no reason therefore why a claim of this kind should be favored or protected.
The deed to Atkinson, prima facie, is valid and conveys to him title to the premises free from- all liens, and is an effectual bar to the right of the plaintiff to recover. Ay this disposes of this case, it becomes unnecessary to discuss any of the other questions raised.
The judgment must be reversed, with costs, and a pew trial granted.