Legal Opinion

Manistee & Grand Rapids Railroad v. Auditor General

Michigan Supreme Court

Decided December 15, 1897PublishedCited by 2 opinions

Appeal from Manistee; McMahon, J. Bill by the Manistee & Grand Rapids Railroad Company against Stanley ‘W. Turner, auditor general, to set aside certain taxes. From the decree rendered, both parties appeal.

1Opinion of the CourtMoore, J.

Complainant filed a bill tó set aside taxes assessed by the commissioner of railroads against the complainant company for the.years 1891, 1892, 1893, and 1894. A decree was entered ih the court below setting aside the taxes for 1891 and 189-2, and sustaining them for 1893 and 1894. From this decree both parties appeal.

The record shows that the complainant company is situated north of parallel 44 of latitude; that its road is for the purpose of carrying freight; and that it is not a road for carrying passengers. It was organized November 11, 1889, and in December of that year commenced the…

2Cases cited6 opinions

  1. Hoyt v. City of East SaginawMichigan Supreme Court · 1869
  2. Scofield v. City of LansingMichigan Supreme Court · 1868
  3. Lake Shore & Michigan Southern Railway Co. v. City of Grand RapidsMichigan Supreme Court · 1894
  4. Seymour v. PetersMichigan Supreme Court · 1887
  5. People ex rel. Attorney General v. SupervisorsMichigan Supreme Court · 1874

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3Cited by2 opinions

  1. Davis Holding Corporation v. WilcoxSupreme Court of Connecticut · 1931
  2. Auditor General v. RutterMichigan Supreme Court · 1910

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