Jackson Mining Co. v. Auditor General
Michigan Supreme Court
Appeal in Chancery from Marquette Circuit. This bill was filed to restrain the collection of the specific tax therein, complained of, and was heard in the court below on demurrer to- the bill, and the demurrer was sustained and the bill dismissed. The complainant appealed.
1Opinion of the Court
Cooley, J:
The only question discussed in this case is that of the right of the state to collect the specific tax provided for by “an act imposing a specific tax upon corporations and chartered companies engaged in the business of mining, smelting and refining ores in this state,” approved March 10, 1865.— Laws of 1866, p. 244. The complainant is a corporation existing under special charter, and pays a tax on its capital stock which the charter imposed, and to which the tax provided for by this act was to be additional.
The question arises upon the discrimination which the act of 1865 makes…
2Cited by4 opinions
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