Gilchrist v. Dean

This is an action of ejectment. The plaintiff claims the land under a sale made for delinquent taxes for the year 1819. In the circuit court the assessment for that year was held void for the reason that the supervisor’s certificate to the assessment roll was not in compliance with the statute.

The statute gave a form for this certificate which is as follows :

“ 1 do hereby certify that I have set down in the above assessment roll, all the real estate in the township of , liable to be taxed, according to my best information, and that I have estimated the same at whát I believe to be the true…