42 Mich. 569 | Mich. | 1880
The plaintiffs in error sued in ejectment on certain tax titles, and the case being tried by the circuit judge without a jury, he ruled that they were not valid.
The plaintiffs in error then offered evidence to show that they had paid certain taxes assessed against the land subsequent to their tax-titles, and claimed the right to recover therefor on the trial of the ejectment, under Comp. B., § 1131.
There must first be a judgment for the “recovery of such land,” or against the person holding the tax-title, as preliminary to any other proceeding; and of course the right to prosecute or litigate a claim for subsequent taxes is postponed until the rendition of the judgment. Such claim cannot be prosecuted in the same trial which is terminated by the judgment. The law apparently intends that it shall be a supplementary proceeding and be conducted on the equity side. It is provided that in case default is made in payment, the court shall decree a sale, etc.
There was no case before the court for trying any claim for taxes paid by the plaintiffs in error, and the ruling was correct on.this ground also.,
■The judgment must be affirmed with costs.
(1131.) Seo. 165. If any conveyance, made by the Auditor General pursuant to a sale made for non-payment of taxes, shall prove to be invalid and ineffectual to convey title, for any other cause than such as are enumerated in the preceding section, the lien which the State had on such land for its rightful proportion of taxes for State, county, township, and all lawful purposes, shall remain in full force, and shall be transferred by such deed to the grantee and vested in