Township of Plainfield v. Sage
Michigan Supreme Court
Error to Bay; Cobb, J. Assumpsit by the township of Plainfield against Henry W. Sage and others to recover a tax assessed against certain logs belonging to defendants. From a judgment for defendants upon verdict directed by the court, plaintiff brings error. Defendants are residents of the State of New -York. They own a saw mill plant at West. Bay City, Mich., where they manufacture their logs into lumber.
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Error to Bay; Cobb, J. Assumpsit by the township of Plainfield against Henry W. Sage and others to recover a tax assessed against certain logs belonging to defendants. From a judgment for defendants upon verdict directed by the court, plaintiff brings error. Defendants are residents of the State of New -York. They own a saw mill plant at West. Bay City, Mich., where they manufacture their logs into lumber. In the winter of 1890-91, in the township of Plainfield and an adjoining township, they cut and hauled 6,500,000 feet of logs, and put them into Loon lake, which is about two miles long and…
1Opinion of the CourtGrant, J.
(after stating the facts). The sole question presented is: Were these logs in transit on the second Monday in April, — the time fixed by the statute for the assessment of all property? 3 How. Stat. § 117061. The *21statute providing for the assessment .of forest products is as follows:
'‘Personal property of non-residents of the State, and all forest products owned by residents or non-residents or estates of deceased persons, shall be assessed to the owner or to the person having control thereof in the township or ward where the same may be, except that, where such property is in transit to some…
2Cases cited1 opinion
- Maurer v. CliffMichigan Supreme Court · 1892
3Cited by1 opinion
- Mitchell v. Township of LakeMichigan Supreme Court · 1901