Standard Life & Accident Insurance v. Board of Assessors
Michigan Supreme Court
Mandamus. Belator applied for mandamus to compel respondents to deduct from its net assets, as shown by the last report of the Commissioner of Insurance, the value of its real-estate mortgages, and that the remainder be determined as the amount of . its assessable personal property. The facts are stated in the opinion.
1Per curiam
The relator is a corporation organized and existing under the laws of this State. It has been assessed by the board of assessors of the city of Detroit, on the assessment roll, for city, State, and county taxes for the year 1892, for the value of its net assets, the sum of 8221,352.36. It has filed a written protest with the board, as a hoard of review, and requests that the assess* *518meat against it be credited with the value of the real-estate mortgages held by it. This is refused by the board for the reasons stated in their resolutions set out at large in Latham v. Board of Assessors, ante,…
2Cited by1 opinion
- Michigan Mutual Life-Insurance v. HartzMichigan Supreme Court · 1901