Howell v. Village of Cassopolis
Michigan Supreme Court
Case made from Cass Circuit. This was an action to recover back a tax of one dollar and fifty cents, levied by the village on the national bank stock of the plaintiff, who was a resident of another township in Cass county. The tax was paid under protest to save plaintiff’s property from sale on a seizure by the village marshal by virtue of process to enforce the payment of such tax. Judgment passed for defendant, and the plaintiff brings the case up for review.
1Opinion of the Court
Campbell, J.:
The village of Cassopolis levied taxes on the national bank stock of plaintiff, who was a resident of another township in the same county, claiming the right to do so because the bank was located in the village. The charter of the village authorizes the taxation of “ all *property, real and personal, within the limits of said village,” if not exempt from taxation for county and township purposes.
The general laws of the state provide for the taxation of national bank stock in the township where the bank is located, except that where a stockholder resides in another township in the…
2Cited by4 opinions
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