all taxation, und any attempt at the exercise of this power without it is absolutely void. Motz v. Detroit, 18 Mich. 495; Woodbridge v. Detroit, 8 Mich. 274. The weightiest objection to the legislation is that it violates the federal constitution, by impairing the obligation of a contract. See Bronson v. Kinzie, 1 How. 311; Howard v. Bugbee, 24 How. 461; Coddington v. Bispham, 36 N. J. Eq. 574; Maloney v. Fortune, 14 Iowa 417; Munday v. Monroe, 1 Man, 68; Heywood v. Judd, 4 Minn. 483; Berthold v. Halman, 12 Minn. 335; Berthold v. Fox, 13 Minn. 501.
The opinion of the court was delivered by
Corliss, C.J. The contest here is between plaintiff and defendant Foster county for priority of lien. The action is to foreclose a realestate mortgage. Foster county is made a party defendant on the theory that it holds a lien on the mortgaged real property subordinate to the lien of plaintiff's mortgage. This contention of the plaintiff is denied by Foster county, and the latter, having been defeated by the trial court, brings the question before us for review. It is purely an issue of law. The facts are undisputed. Plaintiff's mortgage is dated July 1, 1886, and was duly recorded July 5, 1886. On March 26, 1889, Foster county entered into a contract to furnish, and actually did furnish on that day, to the mortgagor and owner of the mortgaged premises, pursuant to such contract, 150 bushels of seed wheat, to be used by him to raise a crop upon the mortgaged premises in the season of 1889. The seed was actually used for that purpose. All proceedings were duly taken by the county in conformity with the statute to perfect a lien upon the land under the provisions of chapter 43 of the Laws of 1889. This act so far as it is material to this case, provides that, “if the said indebtedness (for the seed grain furnished) be not paid on November 1, 1889, the amount thereof shall be entered upon the tax list of such county for the year 1889 as a tax upon the land upon which such seed wheat was sown, to be collected as other taxes are; and the sum so entered and levied shall be a first lien upon the crop of grain raised each year by the person receiving said seed grain, and also upon the real estate owned
