John McLean

“ The Court were asked to instruct the jury, by the defendant, that it was necessary for the plaintiff to prove the calls of his patent for the ground, by establishing the different corners, &c. But the Court refused to give the instruction as requested, and informed the jury, that, by a rule of Court, the defendants having entered into the consent rule, was bound to admit, at the trial, that they are in possession of the premises claimed by the lessor of the plaintiff. ”

“ Tax sales are attended with greater sacrifices to the owners of land than any others. Purchasers at those sales seem to have but little conscience. They calculate on obtaining acres for cents, and it stands them in hand to see that the proceedings have been strictly regular.'
In the case of the Lessee of Holt's Heirs vs. Hemphill's Heirs, 3 Ohio Rep. 232, the Court decided that a deed from a collector of taxes is not available to transfer the title, without proof that the land was listed, taxed, and advertised,' &c. ”

“ The defendants then offered the same deed or copy of a deed, accompanied by a duly certified copy of the record of the proceedings, at and before the sale of said land, for taxes, dated 9th May, 1838, certified by Hezekiah Lindsey, county auditor of said county of Brown, which the Court overruled.
The laws of Ohio, imposing a tax on lands, and regulating its collection, like similar laws in, perhaps, almost all the other states, are peculiar in their provisions, having been framed under the influence of a local policy. ”

“ All sales are to be made by the county auditor; and on such sale being made, he is required 'to make a fair entry descriptive thereof, in a book to be provided by him for that purpose,' and shall also 'record in said book all the proceedings relative to the advertising, selling, and conveying said delinquent lands ”

“ The first objection taken was, that the deed offered in evidence by the plaintiff from David Carrick Buchanan to Walter Sterling, recited the proceedings and decree of a Court of the United States, for the fifth circuit, and Virginia district, &c., and no exemplification of the record of such proceedings and decree was offered in evidence, in support of the deed. Buchanan was the patentee of the land ”

“ The act of the 2d February, 1821, provides, that all deeds of land sold for taxes, shall convey to the purchaser all the right, title, and interest of the former proprietor, in and to the land so sold ”