Legal Opinion

Village of Chelsea v. Holmes

Michigan Supreme Court

Decided July 16, 1904No. Docket No. 80PublishedCited by 1 opinion

Error to Washtenaw; Kinne, J. Assumpsit by the village of Chelsea against Harmon S. Holmes, Edward Vogel, Ernest R. Dancer, and Dallas H. Wurster, copartners as the H. S. Holmes Mercantile Company, for the taxes of 1901. There was judgment for defendants on a verdict directed by the court, and plaintiff brings error.

1Opinion of the CourtMoore, C. J.

The defendant company was assessed $15,000. Its assessment was increased by the board of review to $30,000. It was doing business in the plaintiff village, and had, and continued to have, a stock of goods therein. The assessment roll was put in the hands of the village treasurer, who made some attempt to collect the tax. He wrote Mr. Holmes several times, requesting its payment. He also made a personal demand upon Mr. Holmes, who refused to pay the tax. He consulted an attorney, and claims he was advised the tax could not be collected. It is the claim of the plaintiff that the treasurer did…

2Cases cited6 opinions

  1. City of Detroit v. JeppMichigan Supreme Court · 1884
  2. Staley v. Township of ColumbusMichigan Supreme Court · 1877
  3. Township of Port Huron v. PottsMichigan Supreme Court · 1889
  4. Township of Laketon v. AkeleyMichigan Supreme Court · 1889
  5. McCallum v. Township of BethanyMichigan Supreme Court · 1880

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3Cited by1 opinion

  1. Village of Wayne v. GoldsmithMichigan Supreme Court · 1905

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