Legal Opinion

Auditor General v. Hughitt

Michigan Supreme Court

Decided February 17, 1903No. Docket No. 106PublishedCited by 5 opinions

Appeal from Iron; Stone, J. Petition by Eoscoe D. Dix, auditor general, for the sale of lands delinquent for the taxes of 1898: On objections filed by Amos J. Hughitt and others. From a decree declaring the taxes void in part only, respondents appeal. The respondents are the owners of lands situated in the township of Iron Eiver, Iron county.

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Appeal from Iron; Stone, J. Petition by Eoscoe D. Dix, auditor general, for the sale of lands delinquent for the taxes of 1898: On objections filed by Amos J. Hughitt and others. From a decree declaring the taxes void in part only, respondents appeal. The respondents are the owners of lands situated in the township of Iron Eiver, Iron county. After the assessment roll had been made, reviewed, and completed, the supervisor (one Thomas H. Flannagan) corruptly and fraudulently changed and altered the valuations of certain lands in sections 17 and 21 in said township by reducing the valuation…

1Opinion of the CourtGrant, J.

(after stating the facts). The respondents insist that the entire tax roll is void because of the fraud, while the petitioner insists that the damage done to the respondents by the fraud can be separated, and the proper tax ascertained. The petitioner, in his brief, states his position as follows:

“The result was that the assessment roll was infected by an irregularity in matter of substance, which prejudiced the property rights of the defendants in the proportion which $34,000 bears to $281,025, the total footing of the roll.”

In support of this claim he cites Merrill v. Auditor General, 24…

2Cases cited9 opinions

  1. Merrill v. HumphreyMichigan Supreme Court · 1871
  2. Auditor General v. SparrowMichigan Supreme Court · 1898
  3. General v. Pioneer Iron Co.Michigan Supreme Court · 1900
  4. Solomon v. Township of OscodaMichigan Supreme Court · 1889
  5. Auditor General v. JenkinsonMichigan Supreme Court · 1892

4 more not listed; retrieve them via the Exa API.

3Cited by5 opinions

  1. Peterson v. HancockNebraska Supreme Court · 1952
  2. Newport Mining Co. v. City of IronwoodMichigan Supreme Court · 1915
  3. Fletcher Paper Co. v. City of AlpenaMichigan Supreme Court · 1910
  4. Lingle v. Township of ElmwoodMichigan Supreme Court · 1905
  5. Williams v. MerrittMichigan Supreme Court · 1908

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