Summary

Samuel Blatchford Geekie v. Kirby Carpenter — Opinion of the Court

We are of opinion that the circuit court erred in its construction of the statute. The exceptions in section 6 do not apply to this case, and the land was sold for non-payment of taxes, although an improper item was included in the amount for which the sale was had. It matters not whether such item was five cents for a revenue stamp, or an illegal excess for fees, or any other illegal excess. The statute applies whenever there has been an actual attempt, however defective in detail, to carry out a proper exercise of the taxing power.
Source: Wikisource

Samuel Blatchford Geekie v. Kirby Carpenter — Opinion of the Court

It is contended for the defendant in error that Geekie was concluded by the judgment in the replevin suit, and that, although he was not a party to it, the judgment against Powers, his under-sheriff, bound him. But it clearly appears, from the foregoing facts, that Powers did not have possession of the logs when the replevin suit was commenced, and that Geekie did. Powers was sued as an individual.
Source: Wikisource

Samuel Blatchford Geekie v. Kirby Carpenter — Opinion of the Court

It is admitted that the land could not properly be sold to raise the five cents as a tax, and that, if the question had been raised on behalf of the original owner of the land in a suit commenced within three years next after the recording of the deed on the sale, he could have had relief against the sale; but it is contended for the plaintiffs in error that the lapse of the three years prevented the questioning of the validity of the deed because of the irregularity complained of.
Source: Wikisource

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