Howard v. County of Emmet

— These two actions were by agreement of parties tried upon the same evidence. The one first named was an action in equity to redeem real estate from a tax sale, and the second was an action of certiorari to test the legality of certain proceedings of the board of supervisors of Emmet County in reassessing a special ditch or drainage tax. The only issue presented in both appeals is as to the validity of a certain tax assessed by the board of supervisors against the lands of the plaintiff. The record conclusively shows the following facts: That *529the plaintiff is the owner in fee of the S. % S.…