Roberts v. Auditor General

The following description of land appeared on the tax roll of the city of Sandusky for the year 1917:

“Unplatted land in city of Sandusky, one acre of land in square form in N. W. corner of N. W. quarter of section 4, T. 11 N., R. 14 E., subject to all highways across same.”

There are streets on the north and west sides of this acre, one-half the width of each being taken therefrom. William Roberts, the plaintiff, had long owned this land and had paid the taxes on assessments substantially similar to that on the roll of 1917. On January 9, 1918, he made a written tender to the city treasurer of…