100 Mich. 581 | Mich. | 1894
Plaintiff brought ejectment, basing his right to recover upon tax deeds for the 'years 1886 and 1887. The court directed a verdict for the defendants, and the plaintiff brings error. The deed for the year 1886 is not relied upon.
The defendants resided upon the premises, which belonged to Josephine Deveaux, as the record showed. They were assessed to Peter F. Deveaux, and the subpoena, upon the Auditor General's petition, issued to and was served upon him,- and not upon Josephine Deveaux, who did not appear. •
The court obtained no jurisdiction, and the deed was therefore void against her. Fowler v. Campbell, ante, 398, covers this question.
It is contended that the deed is conclusive evidence of title in fee in the grantee. 3 How. Stat. § 1170<?6, provides that “such deeds shall convey an absolute title to the land sold, and be conclusive evidence of title in fee in the grantee.” A case cited holds that a similar statute of Wisconsin could be given effect as a statute of limitation. Smith v. Cleveland, 17 Wis. 566. We do not find this decision followed. Under our tax law the Legislature has attempted to have questions in regard to the validity of taxes settled before sale, by an adjudication. The proceeding is a judicial one, and the first requisite is jurisdiction of the person to be bound by the decree. We
The judgment will be affirmed.