Legal Opinion
City of Detroit v. Patten
Michigan Supreme Court
Decided March 5, 1906No. Docket No. 183PublishedCited by 3 opinions
Error to Wayne; Hosmer, J. Assumpsit by the city of Detroit against John H. Patten for taxes. There was judgment for defendant on a verdict directed by the court, and plaintiff brings error.
1Opinion of the CourtHooker, J.
The appellant brought an action of assumpsit to collect a tax assessed against the defendant upon personal property. It was defeated upon the claim that the defendant, being a nonresident, was not subject to taxation upon personal property in this State. The material facts can be briefly stated. The general tax law contains the following provisions:
“All personal property, except as hereinafter provided, shall be assessed to the owner in the township of which he is an inhabitant, on the second Monday of April of the year for which the assessment is made.
“ This act shall be applicable to all…
2Cited by3 opinions
- St. Joseph's Church v. City of DetroitMichigan Supreme Court · 1915
- Knauf & Tesch Co. v. Elkhart Lake Sand & Gravel Co.Wisconsin Supreme Court · 1913
- Detroit Trust Co. v. City of DetroitMichigan Supreme Court · 1929