Auditor General v. Flint & Pere Marquette Railroad
Michigan Supreme Court
Appeal from Manistee; McMahon, J. Petition by Roscoe D. Dix, auditor general, for the sale of lands delinquent for the taxes of 1895. From a decree setting aside certain taxes upon objections filed by the Flint & Pere Marquette Railroad Company, petitioner appeals.
1Opinion of the CourtMontgomery, J.
Certain lands belonging to the defendant were listed on the general assessment roll for taxation in the year 1895. On the hearing of the auditor general’s petition for the sale of delinquent lands, the railroad company filed objections to a decree against its lands. The circuit judge held that certain of the lands were, and certain were not, assessable under the general tax law. From this determination the auditor general appeals.
The rule as to what property of a railroad company is exempt from taxation on the general roll is correctly stated by counsel for the auditor general, viz., that…
2Cases cited4 opinions
- Milwaukee & St. Paul Railway Co. v. City of MilwaukeeWisconsin Supreme Court · 1874
- City of St. Paul v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
- Auditor General v. Flint & Pere Marquette RailroadMichigan Supreme Court · 1897
- R. V. & W. R. v. Chase CountyNebraska Supreme Court · 1892
3Cited by3 opinions
- St. Joseph's Church v. City of DetroitMichigan Supreme Court · 1915
- McDougall v. O'ConnellWashington Supreme Court · 1913
- Central Guarantee Co. v. National Bank of TacomaWashington Supreme Court · 1925