process is void, or that it should be abated for that reason," and stating that my "opinion is desired by the Circuit Judge as to whether there is any escape from this objection," is received, and the question to which you refer investigated. Chancery rule No. 9, provides: "All process, unless otherwise directed, shall be made returnable on a day certain (except Sunday) either in vacation or in term, not less than ten days from the issuing thereof." This rule excepts Sunday as a return day. Rule No. 9 above referred to, is an old rule of the Chancery Court, and when that rule was first adopted a subpoena commanded a person to appear on a certain day to answer to a bill of complaint against him, "and to do further and to receive what said Court should consider in that behalf, and this you are not to omit under penalty of one thousand dollars, etc." In 1879 the Supreme Court of this State adopted rule No. 122, which prescribes the form of the subpoena. The form in that subpoena abolishes, not only the penalty but also gives notice that the defendant in the case is to have his appearance entered with the Register of the Court either in person or by solicitor within twenty days after a certain day, which is termed in the subpoena the return day of the writ. Nothing is to be done upon the day of the return, and the only question, the subpoena being irregular, is the mistake in the return day such a defect as a party can take advantage of in tax proceedings. Since the adoption of rule one hundred and twenty-two, no danger can now exist of anybody being misled because the return day is Sunday. Under a rule very similar to ours, in the case of Gould vs. Spencer, 5 Paige, 541, the Chancellor, in speaking of the subpoena which was made. returnable on Sunday, said: "The subpoena which was made returnable on Sunday was irregular, and did not warrant the entering of the order for an attachment, even if no notice of appearance had been given. This court, although legally open on all other days, cannot be open or held on Sunday, for any purpose whatever." The Court in that case did not intimate that the subpoena was void, nor set it aside, and the reason assigned for its irregularity would have no application under a subpoena issued in the form of the one in question, which requires the party to appear within twenty days after the return day. A case very much more in point was that of Kinney vs. Emery, 37 N. J. Eq., 340. That case was one where the subpoena was returnable on a legal holiday, which, under their statute, is treated the same, so far as the courts are concerned, as Sunday. The Court said: "The defendant now moves to quash the writ on the ground that it was returnable on that day. No action of any kind is required of a defendant in a subpoena on the return day of the writ. He is not required to appear or enter an appearance then. On the contrary, he is informed by the note at the bottom of the writ that nothing is required of him at that time." Their statute was very similar to our rule, and the Court overruled the objection. The objection would not have been a good one at the common law. Fano vs. Coken, 1 Henry Blackstone's Rep. 9. In the case of Ostertag vs. Galbraith (37 N. W. Rep., 637), it was held that a writ returnable on a legal holiday would not be void, but the return day would be the first day thereafter, in which the Court might legally transact business. Several cases in the Michigan Reports, notably in the 35th, page 52, and the 41st, page 18, hold that such irregularities may be waived by the parties. These decisions at least go to the extent that the writ would not be absolutely void, but simply voidable. The cases under consideration are tax cases, and under our statutes the defendant can only take exceptions to those errors which are to his prejudice. The tax law under which you are now proceeding, is Act No. 195 of the Public Acts of 1889. Section 85 of that law provides in substance that: "No tax assessed upon any property, or sale therefor, shall be held invalid * on account of any irregularity, informality or omission, or want of any matter of form or substance in any proceeding that does not prejudice the rights of the person whose property is taxed." It is my opinion in these cases that the subpoenas are not void; that the Circuit Judge should overrule the motion to dismiss the proceedings, and permit the persons who have filed objections, to appear within a given time and file their objections, if any, going to the validity of the tax, or any other reasons that they may have against the tax not relating to the return day of the subpoena; which order should be served upon the parties interested, or their solicitors, in the tax proceeding, a reasonable time before the time fixed for taking the final default; and that in default of appearance, regular defaults should be entered against all of the parties, and the Court should proceed in every respect as though the subpœna in the case had been made returnable on any other day of the week. Proceedings against parties who have been served and have not appeared or filed objections, and parties who have been brought in by advertisement, should be conducted, after default is entered, the same as though the writ was returnable on any other day. I only suggest an order concerning those who have appeared and filed exceptions, so that they may have a reasonable time to file objections to the tax after the Court has decided their motion to quash. Respectfully, A. A. ELLIS, Attorney General. Tax law-Assessment of mortgages-Sample assessment roll. The description of the land should be entered on the roll but once. The different interests should be set opposite the land, and kept separate all the way though the roll. Where there is personal property, the name should be repeated. The land is to be assessed against both the owner and occupant. The same rule would apply, in reference to assessment, to land contracts and other obligations, as to mortgages. The statement as to the value, etc., cannot control the assessor. He is to use his best judgment. The State can collect the taxes out of the personal property of the owner of the mortgage when assessed to him. The assessing officer should assess the mortgage to the owner, regardless of any contract between the mortgagor and mortgagee as to the payment of taxes. The law applies to all mortgages, whether given before or since the passage of the law. STATE OF MICHIGAN, JOHN W. EWING, Esq., Supervisor, Grand Ledge, Mich.: DEAR SIR-Your favor, stating that the assessing of mortgages, as an interest in real estate, under Act No. 200 of the Public Acts of 1891, has caused some uncertainty, and submitting a number of questions as to the manner in which such assessments should be spread upon the roll, is received. To answer such inquiries, I have prepared a small assessment roll covering three descriptions of property, as follows: In the first there is a mortgage upon the land, and it is occupied by the owner. In the second there is no mortgage at all, and the land is occupied by the owner. The third is owned by one man and occupied by another, and the land is mortgaged. Section 15 of the law provides: "The supervisor shall estimate, according to his best information and judgment, the true cash value of every parcel of real property and interest therein, and set the same down opposite such parcel; the value of the interest of the owner of the fee less the value of the mortgage or other interest therein, shall be set down opposite the names of the owner and occupant, and the value of the interest in such real estate represented by a mortgage, deed of trust, or other obligation shall be set opposite the name of the owner of such interest." It was the intention of the Legislature to have the two interests set opposite the land, but each in its proper column. There could be no use in adding together the interest of the holder of the land and the interest of the holder of the mortgage, and putting the total value in one column, as nothing is to be assessed against the two together. Section 15 above quoted says that the supervisor shall estimate "the true cash value of every parcel of real property and interest therein and set the same down opposite such parcel," but following that command, without any further direction about estimating the separate value of each interest, is the direction how to set them down opposite the parcel; "the value of the interest of the owner of the fee less the value of the mortgage or other interest therein shall be set down opposite the name of the owner and occupant, and the value of the interest of such real estate represented by a mortgage, deed of trust or other obligation shall be set opposite the name of the owner of such interest." Hence, I understand the last part of the paragraph quoted as explanatory of the first part, as to how the value, as estimated, should be set down. The blanks for assessment furnished from the Auditor General's office were prepared with the above idea in view. The description of the land should not be placed upon the roll but once, so that the taxes assessed against the interest of the fee, and also against the mortgage interest when properly carried out, shall appear on the right hand side of the roll opposite to the description of the land, so that any person whose land is assessed both for the fee interest and the mortgage interest may ascertain by examination of the column at the right hand side of the roll, the whole amount that is assessed against each description. When the land is mortgaged and occupied by the owner, there is written in the first column the names of the mortgagee and the owner and occupant; in the second column upon the proper line is written the name "mortgagee" and "owner and occupant" opposite their respective names. A bracket is used in the second column to indicate that both names stand opposite the description, and then on the line opposite the name of the mortgagee in the proper column, is written the value of the interest of the mortgagee in the land, and in the proper column opposite the name of the owner and occupant is written the value of the fee less the value of the mortgage. The value of the fee less the value of the mortgage should be kept separate and assessed separately all the way through the roll, and the value of the interest of the mortgagee should be treated in the same way. Of course, in the assessment and also in the equalization, both interests should be considered by the assessing officer and the board, because the two interests combined should equal the true cash value of the land. Where either of the parties has personal property the name can be repeated, and the property assessed as in the sample roll. Where there is no mortgage, the land will be assessed at its true cash. value, placing the value of the land in column No. 9, headed "Value of interest of the owner of the fee, less the value of the mortgage or other interest therein," but there being no mortgage to deduct, the value will represent the true cash value of the land. When the value is fixed by the board of review, the value of such land would be carried on the proper line in column number twelve. The annexed sample assessment roll will fully illustrate what I mean by setting the value of each interest opposite the land, and each in its proper column. It will be observed that there is a difference between the laws of 1889 and 1891 relative to the assessment of real estate in this: Under the law of 1889, real estate was assessed to the owner or occupant, while under the tax law of 1891, the land must be assessed to the owner and occupant, hence, when the land is owned by one man and occupied by another, and is also mortgaged, three names would have to appear upon the assessment roll opposite the description of land. The interest of the mortgagee would be carried out opposite his name, and the value of the interest of the fee, less the value of the mortgage should be carried out opposite the names of the owner and occupant, as the taxes could be collected out of the personal property of either. A proper bracket should be used to indicate that the land is assessed to both owner and occupant. In placing the assessment on the roll a reasonable space should be left between the different descriptions of land and the persons interested therein and the following pieces and persons, so that there may be no uncertainty as to which names relate to each particular description of land or interest. The directions above given relative to the assessment of mortgages would apply to the assessment of interests held in real estate represented by land contracts or other obligations, using proper words in column No. 2 to indicate the interest held. In answer to the question how to to find the owner of the mortgage, I refer you to the following: Section 17 provides among other things that "It |