John McLean

“ No doubt can exist, that a part of a lot may be sold for taxes, where they have accrued on such part; it appears, therefore, that the circuit court have also erred on this point.
It is again objected, 'that the entire lot should have been assessed to the two tenants in common, Taylor and Toland; and accordingly advertised and sold, as assessed to them.
The same valuation was placed on each half of this lot; so that so far as the assessment goes, it did not substantially differ from the instruction given. But the sale, to be valid, need not extend to the interest of both claimants. ”

“ There may have been alterations made on appeals, and the original books of the assessors were the only legal evidence.
Laws for the sale of lands for taxes should be construed strictly, and their provisions should be strictly pursued. They are penal in their nature and effects. They go to wrest the property of the owner out of his hands by act of law; and every form which the law directs must be entirely and fully answered. 8 Wheat. 682.
The description of the property was imperfect, it did not designate the part of the lot to be sold with sufficient, if with any precision. ”

“ For the year 1821, he stood charged with eight dollars forty cents tax on the same lot. It appeared in proof, that the assessors appointed by the authority of the corporation, make a valuation of property within the city, about the month of October, annually, and a return of their proceedings; which are laid before the board of appeal empowered to correct the valuations of the assessors, according to the laws and ordinances of the corporation. The assessment lists are then returned to the register of the corporation. ”

“ The defendant in error brought an action of ejectment in the circuit court, to recover possession of lot No. 4, in square No. 491, in the city of Washington, half of which had been sold for taxes; and under the special instructions of the court, recovered a verdict and judgment. Several exceptions were taken to the competency of the evidence admitted on the trial, all of which appear in the bill of exceptions. ”

“ Would it be a compliance with an agreement to pay two quarters rent, quarterly, to make the payment at any time within six months, being two quarters? The payments are to be made under such covenant from quarter-day to quarter-day ”

“ It will thus be seen, that it is not a matter of small importance to the person who wishes to purchase, to know which half of a lot is offered for sale; and as any uncertainty in this matter must materially affect the value of the property at the sale, it is of great importance to the owner that the description should be definite. That an undivided moiety of a lot may be sold for taxes, has already been stated. But would any one understand that one half of lot No. 4 means an undivided moiety?
In all cities half lots are as common as whole ones ”