Michigan Supreme Court December 21, 1908, Docket No. 61 (Harrington v. Dickinson)

Grant, C. J.

(after stating the facts). All the drain proceedings are conceded to be according to law. The assessment is valid. Complainant has not paid the taxes assessed. There is no authority of law for the alleged agreement between complainant and the tax collector to *164offset the amount of his contract against the taxes levied. He had not then performed his contract.