Page:United States Reports, Volume 209.djvu/443

 LONGYEAR . TOOLAN. to proceed to a decree. An appeal to the Supreme Court may be taken by either party. On the first Monday of December following the county treasurer begins to make the sales decreed by the court, must repot them ,to the clerk of the court, and eight days after the asles are reported to the clerk of the court are given for objections to the sale, which may be set aside as in the practice in cases of sales in equity on the foreclosure of mortga,s. The sale is then confirmed, subject to a fight of redemption, which may be exerchod at any tkne within one year from the sale. The sale, however, may be set aside withi one year after the dwner has notice of the sale, ff the taxes have been paid or the property was exempt. The sale in the case at bar was made after proceelins whic in all .respects, conformed to the statute. The singie objec- tion made in behalf of the plaintiff in error is that the statute dsnes to him, then being a resident of the State, the due proceas of law rtquired by the Constitution, in that it substi- tutes notice by publication of the proceedings for sale for per- sonal service. It Ess been shown that the Michigan law pro- vicies a beard of review, which holds sessions on days fixed by the law, wbero every person whose property is on the pro- visional aesement roll submitted by the Supervisor may be heard to correct the ascesment. It would seem that this op- portunity for hearing, coupled with the provision for setting �aside the sale within one year after notice of it, which has been stated satisfies the requirement of due process of law made by the Fourteenth Amendment, and that the State may be left to enforce the collection of the taxes as it choo. But we prom this question without deciding it, simply observing that in Winon & t. Peter Land Co. v. Milnesola, 159 U.S. 526, it was said, p. 537, that the Fourteenth Amendment was not violated "if the owner has an opportunity to question the validity or the amount of it either before that amount is de- termined or 'in subsequent proceedings for its collection." If it be assumed that the delinquent taxpayer, who.has already had an opportunity to be heard upon the assessment of the

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