Fort-Street Union Depot Co. v. Commissioner of Railroads
Michigan Supreme Court
3£andamus by the Fort-Street Union Depot Company to compel Sybrant Wesselins, commissioner of railroads, to compute relator’s tax according to the provisions of Act No. 244, Pub.
Read the full summary
3£andamus by the Fort-Street Union Depot Company to compel Sybrant Wesselins, commissioner of railroads, to compute relator’s tax according to the provisions of Act No. 244, Pub. Acts 1881. The amendatory act of 1897 (Act No. 228), referred to in the opinion, is as follows: “Sec. 3. Every railroad company, and union railroad station and depot company, owning or operating any railroad situated in whole or in part in this State, shall, on or before the first day of July in each year, pay to the state treasurer, on the statement of the auditor general, a specific tax upon the property and…
1Opinion of the CourtHooker, J.
In the year 1881 an act was passed by the legislature entitled “An act to authorize the incorporation of companies for the construction of union railroad stations and depots, with the necessary connecting tracks, and the management of the same.” Act No. 244, Pub. Acts 1881 (1 How. Stat. § 3458 et seq.). The relator organized under the provisions of that act. Section 21 requires the payment, by companies organized under it, of an annual tax of 2-¿- per cent, upon their gross earnings, the same to be in lieu of all other taxes, with some immaterial exceptions. Previous 'to the enactment of this…
2Cases cited12 opinions
- State ex rel. Attorney General v. MillerSupreme Court of Missouri · 1890
- State ex rel. Attorney General v. RansonSupreme Court of Missouri · 1880
- State v. AlgoodTennessee Supreme Court · 1888
- State ex rel. Selden v. BerkaNebraska Supreme Court · 1886
- People v. GadwayMichigan Supreme Court · 1886
7 more not listed; retrieve them via the Exa API.
3Cited by11 opinions
- Pacific Elevator Co. v. PortlandOregon Supreme Court · 1913
- Kriger v. South Oakland County Mutual Aid PactMichigan Court of Appeals · 1973
- Binion, Sheriff v. Oklahoma Gas Electric Co.Supreme Court of Oklahoma · 1910
- Common Council v. SchmidMichigan Supreme Court · 1901
- DeKind v. Gale Manufacturing Co.Michigan Court of Appeals · 1983
6 more not listed; retrieve them via the Exa API.