Charles Carroll, Complainant v. Orrin Safford, Treasurer of the County of Genesee, In the State of Michigan, Defendant

• Citation: 44 U.S. 441,11 L.Ed. 671,3 How. 441
• Parties: CHARLES H. CARROLL, COMPLAINANT, v. ORRIN SAFFORD, TREASURER OF THE COUNTY OF GENESEE, IN THE STATE OF MICHIGAN, DEFENDANT
• Decision Date: 01 January 1845
• Court: United States Supreme Court

44 U.S. 441

3 How. 441

11 L.Ed. 671

CHARLES H. CARROLL, COMPLAINANT, v. ORRIN SAFFORD, TREASURER OF THE COUNTY OF GENESEE, IN

THE STATE OF MICHIGAN, DEFENDANT.

January Term, 1845

THIS case came up on a certificate of division from the Circuit Court of the United States for the district of Michigan, sitting as a court of equity.

The complainant resided in the state of New York, and in 1836 purchased from the United States three thousand five hundred and forty-nine and seventy-one one-hundredths acres of land in Genesee county, in Michigan. The lands were paid for in the way usually pursued by purchasers of the public domain, subject to private entry and sale. According to the laws of Congress, and the practice of the land officers, an individual wishing to purchase a tract of land makes application, in writing, to the register, specifying, in the application, the particular tract sought to be bought. The register examines and ascertains whether it is subject to entry. If it be, he gives to the applicant a memorandum, addressed to the receiver, stating the application, and that the land is subject to entry. This is taken to the receiver, and the money there paid. The receiver executes receipts in duplicate, specifying the particular tract sold, and the price paid for it. One of these is delivered to the purchaser, the other to the register; and this last is transmitted to the office at Washington as a voucher against the receiver. The register then makes out a final certificate, specifying the sale, and that the purchaser is entitled to a patent. It is competent for the purchaser to demand and take this certificate from the register; but, in practice, it is rarely done. Almost invariably the register retains it until he makes his monthly returns, when he transmits this certificate to the office at Washington, and on it (if the government confirm the sale) the patent issues.

In this case, the register, immediately after the entry of the land, transmitted to the proper office at Washington the patent certificates, as the basis of the issue of patents for the land so entered by the complainant.

The complainant, previous to the issuing of the patents for the lands, did not enter into actual possession of them, nor exercise acts of ownership over them.

Patents were issued for this land by the United States on 12th August, 1837, and not before. They were dated on that day, and were shortly after their date transmitted to the register of the land office at Ionia, in Michigan, and subsequently were delivered to the complainant.

The delay in the issuing of the patents, after the entry of the land by the complainant, was not at the request or in any way by the procurement of the complainant.

The patents declare, that 'the United States give and grant' the lands to the patentee.

In the year 1837, and before the date and issue of the patents, these lands were assessed at their full value, and at if owned by the complainant in fee-simple, for township, county, and state taxes, by the proper local officers of Michigan, (having full knowledge that the patents for the same had not issued,) which taxes were not paid by the complainant.

The assessment rolls describe the land as owned by the complainant absolutely, and without any reservation or qualification. The valuation attached to it purported to be its entire value, as an absolute and unconditional estate in fee-simple.

By the laws of Michigan, applicable to this part of the case, it is made the duty of the county treasurer to sell such lands as have been taxed, and the taxes on which have not been paid on giving a certain notice. The defendant being then, and now, a citizen of the state of Michigan, as county treasurer of Genesee county, did so sell the lands described in the bill of complaint.

Two years are allowed by law for the person claiming title to the lands to redeem, by paying to the treasurer the tax and charges, and interest at the rate of twenty per cent. per annum. If not redeemed, the land was to be conveyed to the purchaser in fee-simple.

The two years, the period allowed for redemption, had not expired at the time of filing the bill of complaint. The bill prayed that the assessment and sale might be declared illegal, and declared void, and that the treasurer of the county might be enjoined from conveying the lands to the purchasers at the tax sale, for other relief.

The bill was filed in 1842, and was taken pro confesso. A motion was then made for a decree according to its prayer, upon which the following questions arose, upon which the opinions of the judges were opposed:

1. Whether the statutes of the state of Michigan did, in fact, authorize the assessment and sale of the lands in question, and whether said statutes were intended to direct the assessment for taxation of lands of the United States before the patents for them had been executed by the officers of the United States?

2. Whether the lands in question were, before the date and execution of the patents for them, subject to taxation at all, by the state of Michigan?

3. Whether, if they were subject to taxation by the state, before the execution of the patents for them, it was competent to assess and tax and sell them, as the absolute property of the complainant, and at their full value, as if he owned them in fee?

4. Whether the remedy by bill in equity, and the relief sought, are proper?

The statutes of Michigan, referred to in the above questions, were the following:

Law of April 22d, 1833.

'Sect. 1. Be it enacted by the legislative council of the territory of Michigan, that the taxes hereafter to be levied in this territory, shall be assessed, levied, and paid in the manner hereinafter mentioned, upon a valuation of real and personal estate, including property and stock in any bank, insurance company, or other incorporation, to be made as hereinafter prescribed.

'Sect. 2. The assessors of each township may divide their townships, by mutual agreement, into such number of districts, to be called assessment districts, as they may deem convenient, not exceeding the number of assessors in any such township; and in every year, between the 15th day of April and the 1st day of May, shall individually, in their assessment districts, according to the best evidence in their power, make out a list or schedule of all the taxable property in the same, and bring the said lists or schedules together, and jointly value the property named in each, and set down in their assessment-roll the value of buildings and lands in such township, owned or possessed by any person residing in such township, or any banking or insurance company, or other incorporation situated in such township, opposite the name of such person or incorporation; and shall also ascertain and set down in their said assessment-rolls, in like manner, the value of all the personal estate of every such person; and in case any person, not satisfied with such valuation, shall make oath before such assessor, or either of them, who are hereby authorized to administer such oath, that the value of his or her real or personal estate does not exceed a certain sum, specifying the same, then, and in every such case, the assessors shall value such real and personal estate at the sums specified in such affidavit, and no more; and every person liable to be taxed for any personal estate as aforesaid, shall be taxed for the same in the township where such person shall reside at the time of making such assessment; and the assessors shall also ascertain what lands are situated in their townships, not owned by persons residing in such townships, and shall, in their assessment-rolls, separate from the assessments made the estates of non-residents, and designate such land in the following manner: if the estate be a patent or tract of land of the subdivision of which the assessors cannot obtain correct information, they shall enter the name of the patent or tract, if known by any particular name, without regarding who may be the owner thereof; and if such tract be not known or designated by any particular name, they shall state by what other land the same is bounded, and shall set down the quantity of land contained therein, and the value thereof, in the proper columns for that purpose; and the assessors shall complete their assessments on or before the 1st day of May in every year, and make out a fair copy thereof to be left with one of the board, and thereupon cause notices to be put up at three or more public places in their township, setting forth that they have completed their assessment, and that a copy thereof is left with one of them, naming him, where the same may be seen and examined by any of the inhabitants during ten days; and that at the expiration of the said ten days, they shall meet on a certain day, at a place in the said notice to be specified, to review their said assessments, on the application of any person conceiving himself aggrieved; and it shall be the duty of the said assessors, with whom the said assessment-roll shall be left as aforesaid, during the said ten days, to submit the said roll to the inspection of any person who shall apply for that purpose; and at the said time and place, the said assessors shall meet, and, on application of any person conceiving himself aggrieved, shall review the said assessment, and may alter the same, on sufficient cause being shown, to the satisfaction of the said assessors, or a majority of them; and the assessors, or a majority of them, shall make oath or affirmation, and attach the same to the said assessment-roll in the following, or other equivalent form, to wit: 'We do severally swear (or affirm) that the sums at which property is assessed in the foregoing assessment-roll, are, according to our best judgment, the fair cash value of such property.'

'Sect. 9. The person in possession of any real estate, at the time any tax is to be collected, shall be liable to pay the tax...