Ensley v. Coolbaugh

125 N.W. 279, 160 Mich. 299, 1910 Mich. LEXIS 764
CourtMichigan Supreme Court
DecidedMarch 5, 1910
DocketDocket No. 82
StatusPublished
Cited by2 cases

This text of 125 N.W. 279 (Ensley v. Coolbaugh) is published on Counsel Stack Legal Research, covering Michigan Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Ensley v. Coolbaugh, 125 N.W. 279, 160 Mich. 299, 1910 Mich. LEXIS 764 (Mich. 1910).

Opinion

Stone, J.

This is an action of ejectment in which the plaintiff seeks to recover the two subdivisions constituting the west half of the northwest quarter of section 9, in town 13 north, range 12 west, being in the county of Newaygo. The plaintiff claims ownership in fee under separate deeds from her father, the late William J. Harris. The defendant’s claim to the premises is based upon a quitclaim deed from George A. Day, to whom the auditor general made separate deeds of the two forties on February 25, 1903. For convenience of reference the two forties will be designated as the “north forty’’and the “south forty,” respectively. The cause was tried by the court without a jury, and judgment was rendered in favor of the defendant. Findings were made and filed, and there were certain amendments to the findings. There is some confusion in the record, and it is difficult at times to distinguish the amended findings from the requests to find. Exceptions were filed to the matters of law embodied in the findings, and also to the refusal of the court to make findings of fact upon certain evidence relating to the occupation and improvement of the north forty, the last of which, under our holding, it will not be necessary to consider. A bill of exceptions was settled, error was assigned to the rulings excepted to, and the case is here for review on writ of error.

The lands in question constitute a part of the land grant of the Grand Rapids & Indiana Railway Company, and were conveyed by that company and others to David Kelly [301]*301December 28, 1876. His deed was recorded January 8, 1877, and there is no recorded evidence of any conveyance having been made by said Kelly of any part of said lands. Both forties were sold in one parcel for the taxes of 1878, and were conveyed by the auditor general on January 4, 1881, to Henry Ferguson and Hezekiah Sailors. This deed was recorded January 29, 1881. The circuit judge held this deed void for the reason that in the tax roll of 1878 the items of State taxes, county taxes, interest, collection fees, charges, expenses, and amounts sold for are in figures without dollar marks or any word or sign to indicate what the figures mean except that a line appears upon the blanks to the left of the last two figures. This ruling is covered by exception and assignment of error. We think that this ruling constituted error. A tax roll does not operate as a judgment. Tax assessments are administrative and not judicial proceedings, and no record made by an administrative officer concerning his own accounts is operative as a judgment.

The distinction between judgments and administrative proceedings in tax matters has been clearly pointed out in the decisions of this court. Thus in Millard v. Truax, 99 Mich. 157 (58 N. W. 70), it is said:

“It is well settled that a judgment is void which is given in figures merely.”

While in Muirhead v. Sands, 111 Mich. 487, 494 (69 N. W. 826, 829), where the dollar marks did not appear in the petition and published notice, but the figures were divided in such a manner as to indicate a place for dollars and cents, and the same were sufficiently designated in ihe judgment, the court said:

“We held, in the case of Millard v. Truax, that a judgment entry was insufficient if it failed to show any dollar marks or anything in terms to indicate that money was intended. This rule * * * should not apply to other proceedings in the course of taxation.”

In other cases it has been expressly ruled, both before [302]*302and since the institution of judicial proceedings for tax sales, that dollar marks or other monetary designations are unnecessary in tax rolls. Bird v. Perkins, 33 Mich. 28-31; First Nat. Bank of St. Joseph v. Township of St. Joseph, 46 Mich. 526-528 (9 N. W. 838); Auditor General v. Sparrow, 116 Mich. 574 (74 N. W. 881).

The said tax deed being therefore valid upon this record, it appears that title to the north forty was conveyed, to William Harris as follows: Warranty deed dated October 16, 1882, from Henry Ferguson and wife to Hezekiah Sailors, recorded May 21, 1887. Quitclaim deed, dated May 14, 1887, from Hezekiah Sailors and wife to-Charles Nichols, recorded October 15, 1888.

On July 23, 1889, Charles Nichols and wife mortgaged to William J. Harris, recorded September 5, 1889. This mortgage was duly foreclosed by advertisement, and sold by the sheriff, and deeded to William J. Harris on February 3, 1891. It also appears that on August 5, 1893,. the auditor general conveyed said north forty to William J. Harris for the taxes of 1889. The circuit judge, in his original findings, held this deed for taxes of 1889 void for the reason that there tvas no record in the office of the-county clerk of any proceedings taken by the auditor general for the sale of said lands. This ruling is covered by exception and assignment of error. In his additional and. supplemental findings, however, the circuit judge said:

“ The proceedings for this sale were all regular and in accordance with the statute.”

And this conclusion was not excepted to by the defendant. We shall not further consider this question, more than to say, in passing, that the plaintiff contends that' the records in the county treasurer’s office are complete, and show the petition of the auditor general, the order of hearing, and due- proof of publication thereof, with a certified copy of the decree, which is in due form.

It is claimed, however, that William J. Harris was precluded from, acquiring title to the premises, because he> [303]*303had been a mortgagee of the same when the taxes accrued. This claim is not supported by the authorities cited. They relate to the conditions where the relations of mortgagor and mortgagee existed at the time of the tax purchase. In the case at bar the relation had ceased before the tax sale. . '

As already appears, William J. Harris received a sheriff’s deed on foreclosure of mortgage February 3,1891. He purchased the premises at the tax sale May 2, 1892. The right of redemption, under foreclosure, had expired February 2, 1892, three months before the tax sale. The reason for the rule invoked by the authorities cited by defendant’s counsel had then ceased to be operative. Mr. Harris then had a right to buy in any outstanding title or claim for the purpose of strengthening his title to the property in question. William J. Harris being therefore the owner of the north forty, he conveyed the same by warranty deed to the plaintiff by the name of “Ansley,” instead of “Ensley,” on February If, 1896. Upon this question of the name of the grantee in the deed, the circuit judge found as follows:

“ The plaintiff herein was intended to be named as the grantee in said deed. By reason of the similarity in sound, she was sometimes called and addressed in writing by the name of ‘ Ansley,’ as well as of ‘Ensley.’ After receiving said deed, she had control of the last above described premises, and leased the same from time to time to tenants, who occupied under her, until the buildings thereon were burned in the fall of 1900, and the plaintiff continued to use and cultivate a portion of said premises in the summer and fall of 1901.”

Yet the circuit judge found that this was not a conveyance to the plaintiff because of error in the name. This finding was excepted to, and error is assigned by plaintiff.

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273 N.W. 774 (Michigan Supreme Court, 1937)

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Bluebook (online)
125 N.W. 279, 160 Mich. 299, 1910 Mich. LEXIS 764, Counsel Stack Legal Research, https://law.counselstack.com/opinion/ensley-v-coolbaugh-mich-1910.