Legal Opinion

Union Trust Co. v. Common Council

Michigan Supreme Court

Decided July 10, 1912No. Calendar No. 25,223PublishedCited by 28 opinions

Certiorari to Wayne; Hally, J. Mandamus by the Union Trust Company against the common council and assessors of the city of Detroit to compel respondents to deduct from relator’s assessed property the value of certain mortgages and other credits of relator. An order granting the writ is reviewed by respondents on certiorari.

1Opinion of the CourtStone, J.

The relator by petition asked the circuit court of Wayne county to issue a writ of mandamus to compel the common council of the city of Detroit, sitting as a board of assessors, to deduct for taxation purposes from its capital stock, surplus, and undivided profits the items of $655,243.23 of real estate mortgages upon which the specific mortgage tax of one-half of 1 per cent, has been paid to the county treasurer, and $64,947.02 of land contracts on which said tax has been paid to said county treasurer, and $192,295 of stocks claimed to be owned by it in Michigan corporations which pay taxes…

2Cases cited8 opinions

  1. Bacon v. Board of State Tax CommissionersMichigan Supreme Court · 1901
  2. Walcott v. PeopleMichigan Supreme Court · 1868
  3. Detroit Home & Day School v. City of DetroitMichigan Supreme Court · 1889
  4. Stroh v. City of DetroitMichigan Supreme Court · 1902
  5. Staver & Abbott Manufacturing Co. v. BlakeMichigan Supreme Court · 1896

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3Cited by28 opinions

  1. Wheeler v. WeightmanSupreme Court of Kansas · 1915
  2. Trustees', Executors' & Securities Ins. v. HootonSupreme Court of Oklahoma · 1915
  3. Union Steam Pump Sales Co. v. Secretary of StateMichigan Supreme Court · 1921
  4. In Re Oklahoma Nat. Life Ins. Co.Supreme Court of Oklahoma · 1918
  5. Commerce-Guardian Trust & Savings Bank v. StateMichigan Supreme Court · 1924

23 more not listed; retrieve them via the Exa API.

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