Hand v. Auditor General

• Decision Date: 11 May 1897
• Citation: 71 N.W. 160,112 Mich. 597
• Court: Michigan Supreme Court
• Parties: HAND v. AUDITOR GENERAL.

71 N.W. 160

112 Mich. 597

HAND v. AUDITOR GENERAL.

Supreme Court of Michigan

May 11, 1897

Mandamus on the relation of Charles E. Hand against the auditor general of the state of Michigan. Denied.

John M Gleason and Phillips & Jenks, for relator.

Fred A Maynard, Atty. Gen. (Elbridge F. Bacon, of counsel), for respondent.

LONG C.J.

The relator filed a petition in this court for mandamus to compel the auditor general to issue to him a deed of certain lands in St. Clair county. It appears that the lands were returned for delinquent taxes for the year 1893. Regular proceedings were taken in the circuit court, in chancery, for that county, for the sale of the lands, and the sale ordered to take place December 2, 1895. At said sale the lands were offered, and, for want of bidders, were struck off to the state. The lands were so held at the time the relator made application to purchase the state bid. He tendered the amount of money required for that purpose, but the respondent refused to issue the deed. The respondent by his answer shows that the reason for such refusal is that Homer Warren is the owner of the lands, and has tendered the amount of money necessary to pay and discharge said tax; that on August 28, 1895, and before the time fixed by law for the sale of lands delinquent for the taxes of 1893, Homer Warren wrote the county treasurer of St. Clair county, asking for a statement of the taxes due upon all his property in the city of Port Huron, and on the 29th the deputy county treasurer wrote him what the amount was, and which amount was sent forward by Mr. Warren; and that Mr. Warren relied upon such statement. The respondent says that, in view of these facts he refused to issue the deed to the relator. Counsel for relator contends that the auditor general had no power, under the tax law, to receive the money from the owner after he (relator) had made application to purchase and had tendered his money. Section 98 of Act No. 154, Pub. Acts 1895 provides, substantially, that whenever any lands returned to the office of the auditor general shall have been sold on account of nonpayment of taxes thereon, if the auditor general shall discover, before a conveyance of said lands is executed and delivered-First, that the land sold was not subject to taxation; second, that the taxes have been paid to the proper officer within the proper time; third, that the sale was not made in accordance with law;...