Helterline v. People

The State appeals from a judgment declaring its tax deed invalid and the pla.irit.iff appeals from so much of the judgment as determines that he should pay to the State the sum of $3,065.87 as an apportionment of taxes.

Plaintiff’s title to the south half of Lot 91, Jerseyfield Patent, extends to 1845. The north half of this parcel was separately owned. The entire lot was assessed as nonresident lands for the years 1861-1863. For the years 1864 and 1865 the south half was assessed as resident land and the taxes paid. For the same years the north half was assessed as nonresident land and the…