Citizens' Sav. Bank v. Auditor General
| Decision Date | 27 March 1900 |
| Citation | 82 N.W. 214,123 Mich. 511 |
| Parties | CITIZENS' SAV. BANK OF DETROIT v. AUDITOR GENERAL. |
| Court | Michigan Supreme Court |
Original application for mandamus by the Citizens' Savings Bank of Detroit against the auditor general to compel the issuance of a tax deed. Granted.
Bacon & Yerkes, for relator.
Horace M. Oren, Atty. Gen. (J. H. McFarlan, of counsel), for respondent.
The relator purchased certain premises on August 5, 1897, and took possession. They had been previously bid off to the state for the taxes of 1894. On December 9, 1897, McFarlan purchased the land from the auditor general, and on February 7, 1898, he received an auditor general's deed for the taxes of 1894. At the time of McFarlan's purchase, the taxes of 1895, 1896, and 1897 were unpaid, and a lien upon the land. Soon after September 22, 1898, McFarlan paid to the auditor general the unpaid taxes for 1895 and 1896, but did not pay the taxes of 1897. On October 13, 1899 the relator applied to purchase the land for the taxes of 1894, 1895, 1896, and 1897, and paid to the auditor general the requisite amount, and accompanied it with a demand that he cancel the deed to McFarlan. He refused to convey the land to relator, or cancel McFarlan's deed, upon the ground that he was advised that the statutory notice under Act No 229 of 1897 had been served, and that the period of six months provided for reconveyance upon tender had expired. We are asked for a mandamus to compel action by the auditor general.
The conveyance to McFarlan was void, because not made in compliance with the requirements of law. Hughes v. Jordan (Mich.) 76 N.W. 134; Hubbard v. Auditor General (Mich.) 79 N.W. 979; Wilkin v. Keith, Id. 887; Cockburn v. Dix, Id. 931. Under repeated decisions any other person was entitled to purchase said lands on compliance with the law; and relator is no exception, unless cut off by the provisions of the act cited. The title to this act is 'An act to amend an act entitled,' etc 'by adding four new sections * * * providing for the giving of notice by tax purchasers to the occupants or persons having title to or interest in such lands, of the fact of such sale: and providing the terms upon which such occupant or other person interested in such land may obtain reconveyance thereof.' This is a restricted title, and that is intended to give the owner or mortgagee a right to redeem lands after a valid sale. Under a void sale he...
To continue reading
Request your trial