Midland Co. v. Eby’s Empirical Analysis

Citation profile

8 state decisions

Most-quoted passages

The sentences later courts lift from this opinion, ranked by how many decisions quote each — the parts of the opinion doing the work. These counts are smaller than the citation total above because most of the 8 citing decisions cite the case generally; a passage count includes only decisions quoting that exact language verbatim.

1. ““There are practical difficulties in the way of adopting either one of these rules; but, upon careful reflection, we are of the opinion that the-least objectionable and most practicable one is that which authorizes the auditor to state the total sum due on the day the notice is dated and issued, as the amount required to redeem. When redemption is made,, interest may be added up to that time, and if, in the meantime, unpaid delinquent taxes have accrued, the amount thereof may be added to that stated in the notice. The statute itself enters into the transaction, and the landowner, or the party redeeming, knows that it exacts payment of interest up to the time redemption is actually made, and, in-addition, all unpaid delinquent taxes accruing subsequent to the date of the notice. ' This rule will make the amount to be specified in the notice definite and certain. The party on whom such a notice is served will- know — as he is presumed to know the statute — that interest must be paid up to the time of actual redemption, and also that if taxes become delinquent subsequent to the date of the notice, and before he redeems, it is incumbent upon him to discharge them.””

   1 later decision quote this exact passage
   e.g. Roessler v. Romer