Case v. City of Detroit

The plaintiff was owner of premises in Detroit, upon which there were buildings. The board of assessors placed them upon the assessment roll for the year 1898 at a valuation of $92,900. It is admitted that, of this, $50,000 was the value of the buildings, and $42,900 that of the land. The roll was approved by the board of review, and subsequently, on June 9, 1898, the buildings were destroyed by fire. On July 12th, the plaintiff petitioned the common council to remit a portion of the taxes, corresponding to the amount assessed upon the buildings, and it adopted a resolution to remit and pay…