Shivel v. Kent County Treasurer

Plaintiff holds a secured pecuniary obligation within the meaning of Act No. 142, Pub. Acts 1913 (1 Comp. Laws 1929, §§ 3654-3658 [Stat. Ann. §§ 7.451-7.455]), and tendered to the treasurer of Kent county the tax thereon required by that act and, upon his refusal to accept the tax on the ground that Act No. 301, Pub. Acts 1939 (Comp. Laws Supp. 1940, §§ 3658-1-3658-18 [Stat. Ann. §§7.556(1)-7.556(18)]), imposing a specific tax on intangibles, superseded the old act, petitioned the circuit court for the county of Kent to issue a writ of mandamus, directing the county treasurer to accept the…