Harrington v. Dickinson
Michigan Supreme Court
Appeal from Calhoun; North, J. Bill by James W. Harrington against Edward D. Dickinson, drain commissioner, Frank J. Dibble, county treasurer, and James B. Bradley, auditor general, to set aside an assessment for taxes, and to restrain a sale of certain land. From an order sustaining a demurrer to the bill, complainant appeals.
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Appeal from Calhoun; North, J. Bill by James W. Harrington against Edward D. Dickinson, drain commissioner, Frank J. Dibble, county treasurer, and James B. Bradley, auditor general, to set aside an assessment for taxes, and to restrain a sale of certain land. From an order sustaining a demurrer to the bill, complainant appeals. The bill of complaint alleges: That complainant is the owner of the lands described therein; that May 12, 1900, a petition was presented to the county drain commissioner to clean out, deepen, and widen a certain drain, describing it; that July 16, 1900, the…
1Opinion of the CourtGrant, C. J.
(after stating the facts). All the drain proceedings are conceded to be according to law. The assessment is valid. Complainant has not paid the taxes assessed. There is no authority of law for the alleged agreement between complainant and the tax collector to *164offset the amount of his contract against the taxes levied. He had not then performed his contract. Neither is there any authority of law for paying taxes in installments. Sayers v. O’Connor, 124 Mich. 256.
Counsel for complainant concede that he has not brought his case within the two reasons for which alone decrees and sales in…
2Cases cited4 opinions
- Rumsey v. GriffinMichigan Supreme Court · 1904
- Smith v. Auditor GeneralMichigan Supreme Court · 1904
- Hall v. MannMichigan Supreme Court · 1898
- Sayers v. O'ConnorMichigan Supreme Court · 1900
3Cited by4 opinions
- State Tax Comm. v. Evans, Co. Treas. of Weber Co.Utah Supreme Court · 1931
- Fuller v. VanwagonerDistrict Court, E.D. Michigan · 1942
- City of North Muskegon v. RodgersMichigan Supreme Court · 1915
- Klotz v. SloanMichigan Supreme Court · 1910