Stephen Johnson Field

“ He thus united in himself the ownership of the State's lien and the title to the lands. This union of conflicting interests operated to merge the lesser interest in the greater, the lien in the title. One cannot have a lien upon his own property, except where equity interposes, and, to prevent a failure of justice, keeps the lien outstanding; and here there was no interference of equity, and no occasion for its interference. The rule of law took effect at once, and the State lien was eo instante merged in the plaintiff's general title. ”

“ A tax-deed executed after redemption from the sale, or, what is in legal effect the same thing, after the lien of the tax has been transferred to the owner of the property before the sale has become absolute, confers no title. ”

“ If these defences could be sustained, they would only show that the defendant is not liable in this action, not because he was guiltless of fraud, but because the fraud committed injuriously affected only other parties. ”