Hall v. Collins

• Decision Date: 12 July 1898
• Citation: 76 N.W. 72,117 Mich. 617
• Court: Michigan Supreme Court
• Parties: HALL ET AL. v. COLLINS ET AL.

76 N.W. 72

117 Mich. 617

HALL ET AL. v. COLLINS ET AL.

Supreme Court of Michigan

July 12, 1898

Appeal from circuit court, Roscommon county; Nelson Sharpe, Judge.

Bill by Alice A. Hall and others against William Collins and another. There was a decree for complainants, and defendants appeal. Affirmed.

Henry H. Woodruff, for appellants.

George L. Alexander, for appellees.

MOORE J.

This is a proceeding in chancery, in which complainants obtained a decree, setting aside upon the payment of the taxes due a tax deed upon certain lands described in the bill of complaint. The defendants appeal from the decree. A good many reasons are alleged in the bill of complaint why the deed should be set aside. It will not be necessary to consider them all. The record shows the sale was not conducted by the county treasurer or a deputy county treasurer, or that either of them was present, but it was conducted by the defendant Kiely, who was acting as the clerk of the county treasurer. The sale occurred in May, 1893. The record shows that in March, 1893, the defendant Mr. Collins, who was the brother-in-law of Mr. Kiely, left money with him, and requested him to bid in these lands for Mr Collins, who was then living on a farm belonging to Mr Kiely. This was done by Mr. Kiely, Mr. Collins not attending the sale or making any bid except as it was made for him by Mr. Kiely. The lands were afterwards conveyed by Mr. Collins to Mr. Kiely.

Section 521, How. Ann. St., provides that the county treasurer may appoint a deputy, who, in the absence of the county treasurer, may perform his duties. Section 1 of article 18 of the constitution provides that certain officers, among whom are county treasurers, shall take the oath of office before entering upon their duties. Section 62, Act No. 195, Pub Acts 1889, and section 62, Act No. 200, Pub. Acts 1891 provide that the county treasurer shall make the sales of lands under tax decree, and that "sale shall be made to the person offering to pay the amount charged against such parcel in the decree, and accept a conveyance of the smallest undivided fee simple therein," and that "no larger interest in any parcel shall be sold than is sufficient to pay the amount of the tax on which the same is sold," etc. It also provides the county treasurer, in his discretion, may require immediate payment of any person to whom land is sold. The making of these sales is made the official duty of...