Legal Opinion · Dissent

Consumers Power Co. v. County of Muskegon

Michigan Supreme Court

Decided September 4, 1956No. Docket 32, Calendar 46,660Published

1DissentSmith, J.

{dissenting). This is one of those cases where the uncritical use of precedents which are not precedents leads, .to a grotesque result.’. Here a taxpayer, by reason.of-arithmetical mistakes by a town: *252ship supervisor, paid substantially 10 times as much tax as was properly due and owing. Illustrative of the errors committed, we note the following from the facts stipulated:

“The correct amount of tax upon the personal property of the plaintiff in defendant, Fruitport Rural Agricultural School District, for the year 1952, computed upon the total valuation of $59,274 at the rates allocated to the…

2Cases cited23 opinions

  1. Ward v. Board of Commr's of Love Cty.Supreme Court of the United States · 1920
  2. Roberts v. . ElyNew York Court of Appeals · 1889
  3. First National Bank v. Village of GoodhueSupreme Court of Minnesota · 1913
  4. Pingree v. Mutual Gas Co.Michigan Supreme Court · 1895
  5. Pacific Coast Co. v. WellsCalifornia Supreme Court · 1901

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