548 



MICHIGAN. 



fixed for the sale thereof, extended separately 

 against each parcel of land, and he shall include 

 with, and add to, such total amount against 

 each parcel, sixty cents for the cost of adver- 

 tising and other expenses of sale. Such peti- 

 tion shall pray a decree in favor of the State 

 of Michigan against said land for the payment 

 of the several amounts so specified therein, and 

 in default thereof that such lands be sold." 

 Notice is to be given of the filing of said peti- 

 tion, and that the hearing on the same will be at 

 the next term of said court, and also that the 

 Bale of lands under decree obtained will take 

 place on the following first Monday in May. 

 Section 57, prescribing the method of proceeding 

 in the hearing on said petition, is quoted in full : 

 SECTION 57. Any person desiring to contest the va- 

 lidity of any tax, shall file in writing his objections 

 thereto with the clerk of the county, on or before the 

 day fixed in said notice for the hearing of such peti- 

 tion, and shall not be allowed to make any objection 

 not therein specified. If, within the first five days 

 after the day fixed in such notice for the hearing of 

 such petition, it shall be made to appear to the court 

 that any person has been prevented from filing ob- 

 jections to any tax, without fault on his part, such 

 further time may be granted for that purpose as may 

 seem proper, not exceeding five days. The court shall 

 give precedence to the hearing of such petition over 

 all other business ; shall examine, consider, and de- 

 termine the matters therein stated, and objections 

 made in a summary manner without other pleadings, 

 and make final decree thereon as the right of the case 

 may be. The taxss specified in the petition shall be 



8 resumed legal, and a decree be made therefor, unless 

 tie contrary is proved. Evidence shall be taken in 

 open court. All oral testimony shall, at the request 

 ot any person interested, be written down and filed. 

 The court may make such orders from time to time as 

 may be necessary to facilitate the proceedings^ and 

 shall decide all questions as to the admissibility of 

 evidence ; and the decision, so made, shall be final, 

 and not subject to review or appeal. If the lands of 

 two or more persons have been assessed together, the 

 court may, if practicable, separate the same, and ap- 

 portion to each parcel its just proportion of the taxes, 

 interest, and charges. If any tax shall be found ille- 

 gal, it shall be rejected. If a part of any tax shall be 

 found illegal, such part shall be set aside, and the re- 

 maining tax shall be decreed valid. The total amount 

 of taxes, interest, and charges, as fixed by the court, 

 shall be entered by the register of the court opposite 

 each parcel of land in the column of said record, un- 

 der the heading, " Amount decreed against lands." 

 If the court shall make any order setting aside the 



iana or tax tnerepn, a brier entry or sucn order shall 

 be made upon said record, opposite such land or tax, 

 which shall be signed by the judge of the court, either 

 by his full name or initials, and such entry shall have 

 the same effect as if made and entered as a part of the 

 final decree. At least ten days prior to the time fixed 

 for the sale of such lands, the court shall make a final 

 decree in favor of the State of Michigan for such taxes, 

 interest, and charges, as shall be valid, and determine 

 the total amount thereof chargeable against each parcel 

 of land ; and shall order and decree that such several 

 parcels of land, or so much of each as may be neces- 

 sary to satisfy the amount fixed by such decree, shall 

 severally be sold as the law directs. Such decree shall 

 be considered as a several decree in favor of the State 

 of Michigan, against each parcel of land, for each tax 

 included therein. The court may decree such costs 

 against a person contesting any tax as may be equita- 

 ble if the tax, or any part thereof which remains un- 

 paid, is adjudged valid. 



An appeal from the decree on any disputed 

 tax must be made within ten days, and must 

 be preceded by a payment of the decreed 

 amount to the county treasurer, to be refunded 

 if the Supreme Court shall decide against the 

 validity of the tax. The county treasurer, or 

 Auditor-General, may also appeal from a decree 

 holding any tax invalid. After sales shall have 

 been made by the county treasurer, and within 

 twenty days, that officer shall make and file 

 with the clerk of the court a report of such 

 sale, therein referring to the original petition 

 for the particulars thereof; and all sales shall 

 stand confirmed, unless objections thereto are 

 filed within eight days after the time limited 

 for filing such report, without the entry of any 

 order or further notice. 



The practice with reference to setting aside such 

 sale shall be the same, so far as applicable, as in a sale 

 in equity on the foreclosure of mortgages : Provided, 

 No sale shall be set aside for inadequacy of price, ex- 

 cept upon payment of amount bid upon such sale, 

 with interests and costs: And provided further, That 

 no sale shall be set aside after confirmation, except in 

 cases where the taxes were paid, or the property was 

 exempt from taxation. In such cases the owner of 

 such lands may move the court, at any time within 

 one year after he shall have notice of such sale, to set 

 the same aside ; and the court may so order upon such 

 terms as may be just. Provided also. That no sale 

 shall be set aside after the purchaser, his heirs or as- 

 signs, has been in actual possession of the lands for 

 five years. If a sale is set aside, the county treasurer 

 shall refund to the purchaser the amount of his bid, 

 with interest at seven per cent. 



On confirmation of sales, and report by the 

 county treasurer to the Auditor-General, that 

 officer shall execute deeds to the purchasers : 



Such deeds shall convey an absolute title to the 

 land sold, and be conclusive evidence of title in fee 

 in the grantee, subject, however, to all taxes assessed 

 and levied on such lands subsequent to the taxes for 

 which the same was bid off, and the deed shall so 

 state. The court may, on application, put the pur- 

 chaser in possession of the premises by writs of as- 

 sistance. 



Provision is also made for the sale of lands 

 bid in by the State for want of private pur- 

 chasers. 



It is provided that assessments and sales 

 shall not be held invalid for mere irregulari- 

 ties or informalities, and that all required rec- 

 ords, statements, and certificates shall be 

 prima facie evidence of the facts therein set 

 forth. Also by 



SECTION 85. In any suit or proceeding to enforce or 

 set aside any tax, such tax shall be held illegal only 

 for one of the following reasons : 



1. That no law authorizes such tax. 



2. That the person or persons appointed to decide 

 whether a tax snail be raised under a given law, have 

 acted without jurisdiction, or have not imposed the 

 tax in question. 



3. That the person or property assessed was exempt 

 from the taxation in question, or was not assessed. 



4. That the tax has been paid. 



5. That the supervisor, or board of review, in as- 

 sessing a person or property for taxation, or in the 

 apportionment of the tax to the person or property in 

 question, acted fraudulently. 



If any such illegality, omission, or fraud, affects the 



