John McLean

“ The most important source of jurisdiction of an equity court is that which is concurrent with courts of law. Rights in each court are the same, but a party is at liberty to ask the aid of a court of equity to protect him in his legal rights on account of the better remedy which results from the modes of administering relief in equity; and equity will interfere in all cases where the remedy at law is not plain, adequate, and complete. ”

“ Michigan does not warrant the title to lands sold for taxes. The deed, by the express words of the statute, when duly executed and recorded, 'may be given in evidence in the same manner, and with like effect, as a deed regularly acknowledged by the grantor,' &c. The government has no right to refuse a patent to a bona fide purchaser of land offered for sale. But where there has been fraud, or mistake, the patent may be withheld, and every purchaser at a tax-sale incurs the risk as to the validity of the title he purchases. ”

“ All the principles of equity, as well as of law, concur in securing to the citizen an exoneration from the burdens of state assessment, until the moment that he may be recompensed by the enjoyment of the profits of the land purchased, and that is, when his title is perfected by patent. ”

“ Before conveyance actually made, who is to pay taxes on the lands agreed to be conveyed?
Taxation is a legal question. Taxes are levied against the legal owner. They are prescribed by express statutes. Legal rights are alone looked to in the assessment and levy of taxes.
Under the old credit system, lands were confessedly exempt from taxation until after the patent issued. A purchaser of them, even before the payment of the money, was as much an equitable owner as now. He was styled the purchaser of the land so soon as he made the payment of twenty per cent. and received his certificate. ”

“ The payment of the money by an applicant for a part of the public domain, is a proposition for a purchase. The register and receiver do not act judicially in admitting the application and receiving the money; their acts may be overruled, and the money returned, and a patent be refused for various reasons; and the fate of the application cannot be known by the purchaser until the patent be executed. Till then his title is imperfect, and his estate contingent. ”

“ Congress is invested by the Constitution with the power of disposing of and making needful rules and regulations respecting it. Congress has declared, as we have said, by its legislation, that in such a case as this a patent is necessary to complete the title. But in this case no patent has issued; and, therefore, by the laws of the United States, the legal title has not passed, but remains in the United States. ”

“ And if the person claiming title to said lands shall not pay to the treasurer, for the use of the purchaser, his heirs or assigns, the sum paid by him for the lands, with interest at the rate of twenty per cent. per annum, the treasurer shall execute to the purchaser, his heirs or assigns, 'a conveyance of the lands so sold, which conveyance shall vest in the person or persons to whom it shall be given an absolute estate in fee-simple,' &c. ”

“ In ordinary cases between private individuals, where a legal contract for the sale of lands has been entered into, equity considers the vendee as the true owner of the lands, because the vendor is bound to convey by virtue of a contract, which can be enforced in a court of equity, and the obligation is mutual, as is also the remedy. ”

“ The laws of Michigan make no distinction between the lands for which patents have not been issued and those for which they have been issued, in providing for their assessment, taxation, and sale for the non-payment of taxes. ”

“ The person in possession of any real estate, at the time any tax is to be collected, shall be liable to pay the tax imposed thereon; and in case any other person, by agreement or otherwise, ought to pay such tax, or any part or proportion thereof, the person who shall pay the same shall and may recover the amount from the person who ought to have paid the same; and all taxes upon any real estate shall be a lien thereon, and shall be preferred in payment to all other charges ”

“ Two years and more are required to elapse after the tax shall become due, before the land is liable to be sold; and the deed is not to be executed before the lapse of two years after the sale, during which time the owner has a right to redeem. This is a tardy proceeding, and gives ample time to non-residents for the payment of their taxes, &c. The land should be estimated at its full value, as the owner, having paid for it, is subjected to no additional charge for the obtainment of the patent. ”

“ It cannot, however, convey a better title to the land sold for taxes than the owner of such land, to whom it stands charged, possessed at the time the taxes constituted a lien, or when the land was sold. Whether the legislature may not change the character of a title, so as to make that a legal title which before was only an equity, is a very different question. ”

“ By the 2d section the assessors of the different districts, 'according to the best evidence in their power,' are required to make out 'a list or schedule of all the taxable property in the same,' and bring the said lists or schedules together, and jointly value the property named in each, and set down in their assessment-roll the value of buildings in such township, owned or possessed by any person residing in such township,' &c. ”