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. ”
