Page:Federal Reporter, 1st Series, Volume 4.djvu/134

120 FEDBBAIi BEFOBTEB. �raised in argument by the leamed oounsel for the tenants to the form of the notices thus given. The court does net dis- cover any defect therein, and by the non-payment of the taxes for ail these years, excepting 1842, by the owners of said lots, -witbin the time required, after legal notice, the state acquired "a perfect and indefeasible title thereto." �It is claimed by the tenants that, granting the taxes of 1841 and subsequent years were legally assessed, the conveyances Bubsequently executed by the land agent of various lots to the parties entitled thereto, had the effect to release those lots from the outstanding taxes; that when the state made an unconditional deed of a lot, it thereby released and conveyed ail interest therein, and could not afterwards claim a for- feiture of a tax thereon previously assessed. Twenty-seven lots were conveyed prior to 1841, and a like number were conveyed that year; but the deeds were ail executed previous to the passage of the act assessing the tax for that year. So that 54 lots were ail conveyed to, and the legal title therein was held by, their individual owners when the tax of 1841 was assessed; but in each of these subsequent years, up to and including 1847, one or more lots were deeded by the land agent to the holders of the certificates. The, land agent was not authorized by any act to release these lots from the encum- brances they were subjected to for taxes until said taxes had been paid, and, in the opinion of the court, the deeda as exe- cuted by him should be construed as passing to the grantees the interest which they were entitled to under the resolves granting these lots to the soldiers, and not as releasing t^e lots from any burden from which they had become subject for taxes subsequently imposed. To that extent only was tiie land agent authorized to make a conveyance. �On the tenth day of August, 1848, an act was passed, (chapter 65,) the title of which is "An act giving further time to redeem lands forfeited to the state for non-payment of taxes, and for the disposition of lands which may hereafter become forfeited." This is the act referred to in the first three deeds, under which demandant makes title to the prem- ises, and requires a careful examination of its provisions in ����