Page:Federal Reporter, 1st Series, Volume 4.djvu/125

 HODaCON V. BUBMIGH. IH �HoDGDON V. BuELEiGH aud othcrs. �{Circuit Cofirt, D. Maine. Beptember, 1880.) �1. Taxation— ÛNiHHABrrED Township — Sbvebal Ownbrs— Valuation �— Appobtionment— CoîfSTiïDTioN OP Maine. — Qucere. Whether an uninhabited township of land, situated in the state of Maine, and owned in severalty by different proprietore, was rightfully included in a tax act which made no provision for a valuation of the land of the different owners, and no apportionment of the tax, as reçLuired by the constitution of the state. Olarke v. StncMand, 2 Curt. 493. �2. Bame— Description of Wild Lands— Usage.— A tax act of the etato �of Maine located certain wild lands in a specifled county, and f urther described them as "No. 8, R. 3. do. do. do.," the worda "do." being placed directly under the entry " W. of E. line of state." Hdd, that Buch description had acquired a well-known signification from a usage of more than 50 years, and was theref ore sufflcient. �3. BAME — FCBLIC AND PrIVATB PhoPERTT — POHFBITUEE. — QwBTe. �Whether the lands of individual owners are forfeited for the non- payment of a tax, where such lands have been included with thoae of the state in a valuation and assessment for the purposes of taxation, but have been alone sold for the payment of the entire tax. �4. Bame— Equitable Inteeest— LœGi8i4ATrvB Resolve. — Under a resolve �of the legislature of the state of Maine certain offlcers and soldiers of the revolutionary war were each entitled to receive a certain amount of land, to be aseigned by draft, and were given certiflcateg for the same. Heîd, that the legislative resolve vested in the holders of such certiflcates an interest in their respective lots, which, at the pleasure of the legislature, could be subjected to taxation. �6. Bame— UNcoNDrrioNAL Debd prom Sn\TE.—Hdd, furûier, that subse- quent unconditional deeds from the state to the holders of such cer- tiflcates, did net release said lots from taxes thua imposed. �6. Same— FoRFEiruBE— Stjbsbqcent Extension op Time of Patment.— �Where lands have been forfeited to the state for the non-payment of a tax, and a subsequent act of the legislature has extended the time for the payment of such tax, the title to such lands under a tax sale must be established under the latter act. Olarke v. Stricidand, 2 Curt. 493. �7. Same — Saxe — Notice. — A tax sale is void uniess the notice of sale Is �duly published in acçordance with the requirements of the statute. �8. Bame — Same. — A tax sale is void uniess ail the taxes under whic]i the �sale is made are valid. Ehodl v. 8haw, 1 QU. 3CD. ����