Baars v. City of Grand Rapids
Michigan Supreme Court
Error to superior court of Grand Rapids; Newnham, J. Assumpsit by J. Frederic Baars, attorney for Isabella C. Wood, against the city of Grand Rapids, to recover taxes paid under protest. From a judgment for defendant on verdict directed by the court, plaintiff brings error. This is a suit by the plaintiff to recover the amount of taxes assessed against him, and paid under protest by him, as agent for a nonresident,' on credits belonging to the latter.
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Error to superior court of Grand Rapids; Newnham, J. Assumpsit by J. Frederic Baars, attorney for Isabella C. Wood, against the city of Grand Rapids, to recover taxes paid under protest. From a judgment for defendant on verdict directed by the court, plaintiff brings error. This is a suit by the plaintiff to recover the amount of taxes assessed against him, and paid under protest by him, as agent for a nonresident,' on credits belonging to the latter. These taxes are claimed to have been illegally assessed. The conceded facts are as follows: Some 20 years ago, Ransom E. Wood, the father of…
1Opinion of the CourtGrant, J.
(after stating the facts). If the choses in action in this case, owned by Miss Wood, standing in her name, consisting of credits secured by her mortgages, are taxable in this State, it must follow that the law taxes all credits, if the foreign owners thereof employ agents here to look after their investments.
It is unnecessary to cite authorities to sustain the following rules in regard to the taxation of property:
1. Real estate is taxable where situated, regardless of the residence of the owner.
2. Personal property, in the absence of a statute, is taxable at the domicile of the owner.
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2Cases cited4 opinions
- Graham v. Township of St. JosephMichigan Supreme Court · 1888
- City of Detroit v. LewisMichigan Supreme Court · 1896
- City of St. Paul v. MerrittSupreme Court of Minnesota · 1862
- Village of Howell v. GordonMichigan Supreme Court · 1901
3Cited by5 opinions
- Endicott, Johnson & Co. v. Multnomah CountyOregon Supreme Court · 1920
- In re Stanton's EstateMichigan Supreme Court · 1905
- Reliable Stores Corp. v. City of DetroitMichigan Supreme Court · 1932
- Hills v. City of MuskegonMichigan Supreme Court · 1909
- Michelin Tire Co. v. HurlburtOregon Supreme Court · 1927