Joseph McKenna

“ It is manifest that the manner of sale could do no injury to the owner of the whole tract. Its separation in parcels on the assessment roll would be artificial and mere description. It would not affect its value, would not require the owner to pay someone's else taxes, would not make him pay more than was justly due from him, either before a sale or after a sale, if he then desired to exercise the right of redemption. ”

“ If the cases are in conflict the latter must prevail, but assuming their reconciliation to be in the character of the defects passed on, they are equally authoritative against plaintiff in error.
In Joslyn v. Rockwell two defects were said to be jurisdictional: The payment of taxes and the occupation of the lands. Of the latter it was said: 'The act of 1885 (chap. 448) is one, by its title, relating 'to the collection of taxes on lands of nonresidents, and to provide for the sale of such lands for unpaid taxes.' It is provided that occupied lands are not the lands of nonresidents. ”

“ The power of the legislature to enact such laws is therefore confined within comparatively narrow limits, and they are usually passed to validate irreguarities in legal proceedings, or to give effect to contracts between parties which might otherwise fall for failure to comply with technical legal requirements. ”

“ And where lands of a nonresident of a county are occupied by a resident of the town an assessment to the owner in the 'nonresident' part of the roll is illegal, and the lands should be assessed to the resident occupant. People ex rel. ”