Goodell v. Auditor General
This text of 106 N.W. 890 (Goodell v. Auditor General) 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.
Opinion
Appellant, Rees, purchased the S. W. £, section 29, township 52 N., range 36 W., for delinquent taxes of 1894, at' the statutory sale held in December, 1896. The day set for hearing the tax petition was November 2d. The court was in session November 2d, November 5th, and November 7th, when the decree of sale was made. The court then sat the following days, viz.: November 9th, 10th, 11th, 12th, 13th, 16th, 17th, and 21st, when it adjourned sine die. A tax deed was made May 17, 1898. The petition'and order of hearing were, [241]*241respectively, entitled: “In the Matter of the Petition of Stanley W. Turner, Auditor General,” etc. Two questions are raised:
(1) Was the decree void because entered before the expiration of five days in term?
(2) Were the proceedings void for want of jurisdiction because of noncompliance with section 62 of the tax law ? Act'No. 206, Pub. Acts 1893.
This application is a petition to set aside the decree. It was granted by the circuit court, and the auditor general has appealed.
We have intimated in several cases that the entry of the decree within the five-day period is not of itself fatal, provided the court remains in session sufficiently long to afford the statutory opportunity, while in many others [242]*242we have placed emphasis onl the fact of an earlier adjournment. Among the latest of these are Allen v. Cowley, 128 Mich. 530, and Wolverine Land Co. v. Davis, 141 Mich. 187. The question is now before us, and we must hold the decree valid. It is said that, although an irregularity, this being a direct attack, relief should be given, but counsel fail to show why we should set aside the proceedings. There is nothing to indicate that there was any appearance and objection filed within the five-day period. On the contrary, the absence of such is indicated by the record.
“ Said order shall be substantially in the following form: * * *
“ In the matter of the petition of-, auditor general of the State of Michigan, for and in behalf of said State, for the sale of certain lands for taxes assessed thereon.” 1 Comp. Laws, § 3885.
This is the form used. It is contended that the form used should have been:
“ In the matter of the petition of the State of Michigan, for the sale of certain lands for taxes assessed thereon.”
■That was the form specified in section 62, Act No. 206, Pub. Acts 1893, which required the order to be “ substantially” in that form. We think the language used a substantial compliance therewith.
We are constrained to reverse the decree. The petition is dismissed, with costs of both courts.
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Cite This Page — Counsel Stack
106 N.W. 890, 143 Mich. 240, 1906 Mich. LEXIS 626, Counsel Stack Legal Research, https://law.counselstack.com/opinion/goodell-v-auditor-general-mich-1906.