t16 OCTOBER TF_,_RM, 1907. Opinion ? th? Court. ?09 U. the enforcement and 'collection. of delinquent taxes by sale. All lands, the taxes upon wMch have remained unpaid'for a year after the lands have been returned to the Auditor General or the county treasurers as delinquent, are declared to be subject to sale in satisfaction of the tax llen. The law pro- rides, �, that "as soon as practicable after the first day of June . . . the Auditor General sh?l! prepare and file in the office of the County Clerk . . . a petition addressed to the Circuit Court for said county in chancery, stating therein b? apt reference to lists or schedules annexed thereto, a scription of all lands in such county upon which taxes have re- nmined unpaid for more than one year prior to ; the first day of May Qf the year in which the petition is ?le?, and the total amount of such taxes .... Such petition shall pray a decree in favor of the State of Michigan against said land for the payment of the several amounts so specified therein, and in default thereof that such lands be sold." The petition is then entered in "a substantial record book," with'a ?t of the lands and the taxes upon them. The Circuit Judge there- upon makes an order that the petition will be brought to hearing and decree at a time and place n?mol, at which all persons interested who desire to contest the lien'of the State may appear and file their objections, and that in default of appearance a decree as prayed for will be entered. The pe-.? lition, with the order thereon, mu?t then be published at least once a week for four weeks next prior to the time fixed for hearing, in some newspaper published and circulating in the county to be designated by the Auditer General. H there is no such newspaper; or nbne such can be' secured, the petition and order must ?e printed and furnished to' each voter in the county and copies posted in three public places in each town- ship. The foregoing publication is declared by the law to be "equivalent to a personal service of notice on all persons who are interested in the lands specified in such petition, of the filing thereof, of. all proceedings thereon and of the ?le of the lands under the decree, and shall give the court jurisdiction"
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