Auditor General v. Fleming
Michigan Supreme Court
A.ppeal from Muskegon; Russell, J. Petition by Perry F. Powers, auditor general, for the sale of land delinquent for taxes: On objections filed by R. Andrew Fleming. From a decree for petitioner, contestant appeals. The contestant and appellant was the owner of a mortgage covering the land involved in this controversy.
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A.ppeal from Muskegon; Russell, J. Petition by Perry F. Powers, auditor general, for the sale of land delinquent for taxes: On objections filed by R. Andrew Fleming. From a decree for petitioner, contestant appeals. The contestant and appellant was the owner of a mortgage covering the land involved in this controversy. For the years 1899 and 1900 the land was assessed under the following description: “ Lot 5 and N. 12 feet of lot 6 of subdivision of lot 1, and E. one-half of lot 2, block 20, Newell’s E. & C. Plat.” The contestant applied to the auditor general to have the taxes upon this…
1Opinion of the CourtGrant, J.
(after stating the facts). The contestant’s contention is:
1. That taxes rejected by the auditor general for ■erroneous or. indefinite description cannot be reassessed upon a different description than that contained in the original assessment roll.
2. That the taxes in this- case were assessed upon a different description of land than that contained in the original assessment.
3. That the board of review is the only body clothed with power to review the roll and correct errors in the ■description of property.
We are of opinion that proposition No. 1 is sound, .and .should be applied where the…
2Cases cited5 opinions
- Auditor General v. SparrowMichigan Supreme Court · 1898
- Jackson v. SlomanMichigan Supreme Court · 1898
- Gage v. City of SaginawMichigan Supreme Court · 1901
- Petit v. Flint & Pere Marquette RailroadMichigan Supreme Court · 1897
- Auditor General v. SmithMichigan Supreme Court · 1901
3Cited by5 opinions
- Saph v. Auditor GeneralMichigan Supreme Court · 1947
- Plymouth United Savings Bank v. Township of PlymouthMichigan Supreme Court · 1939
- Powers v. CorryMichigan Supreme Court · 1915
- Watkins v. CouchSupreme Court of Iowa · 1907
- Auditor General v. TuttleMichigan Supreme Court · 1906