Thomas v. Collins
Decision Date | 29 September 1885 |
Citation | 58 Mich. 64,24 N.W. 553 |
Court | Michigan Supreme Court |
Parties | THOMAS v. COLLINS. |
Error to Newaygo.
W.D Fuller, for plaintiff.
E.L Gray and George Luton, for defendant and appellant.
In this case plaintiff recovered below, upon an auditor general's deed purporting to be made under the tax law of 1882, for taxes returned under the laws previously existing for the year 1881. Testimony was introduced to show that of these taxes the highway tax was not returned delinquent by the highway officers, although included in the sale, and also that a bridge-loan tax was unauthorized by law, as not legally voted by the township. The court below refused to allow the tax deed to be assailed for these or any other causes, although it was admitted on the trial that valid objections existed, if they could be shown, and ordered judgment for plaintiff.
This court was equally divided upon the constitutionality of the tax law of 1882, authorizing proceedings on the equity side of the circuit court for a sale. But the members of the court who gave their opinion in favor of the statute expressed no opinion upon the conclusiveness of the title so given. This is the first case which has distinctly presented that question upon a trial in ejectment on such a deed.
But it is claimed by defendant that the sale itself is not so far covered by the law of 1882 as to give it the benefit of such presumptions. And while I adhere to my opinion that the tax law is invalid as to all the proceedings connected with the sale, yet, even if that law were held good, the other questions do not necessarily depend upon how that point is decided if that statute is inapplicable to the tax returns of 1881. Section 70 of the general tax law of 1882 does attempt to provide in terms that for such taxes sales shall be made under the new law. But it is insisted that this section fails to cover them--First, because not within the title of the act; and, second, because the old law was by another statute supplementary but approved on the same day, kept in force as to old taxes.
The general law (act No. 9, 1882) is entitled "An act to provide for the assessment of property, and the levy and collection of taxes thereon." This law is not either so drawn or so entitled as to indicate that it was meant to operate as a compilation or revision of the body of tax laws. Except in section 70 it contains no reference to existing laws, and does not by name or allusion modify or repeal them. Its provisions, with that exception, are prospective. Act No. 7 covers the subject of the sale of state tax lands by amendment of a law of 1881, and act No. 11 is an omnibus repealing act, including in its repeal all of the former general tax legislation, as well as several other statutes on similar subjects. This repeal, however, was not absolute, but qualified. The repealing clause declares that those laws
The title of act No. 9 in...
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