Township of Springwells v. Wayne County Treasurer
Michigan Supreme Court
Mandamus. Certain portions of the townships of Hamtramck and. Springwells were annexed to the city of Detroit by Act 398 of 1885, approved May 26th and taking immediate effect. At that date there were sundry liquor dealers in the annexed districts whose liquor taxes were then due, but respondent denies that they had yet been paid. Such taxes are required by How.
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Mandamus. Certain portions of the townships of Hamtramck and. Springwells were annexed to the city of Detroit by Act 398 of 1885, approved May 26th and taking immediate effect. At that date there were sundry liquor dealers in the annexed districts whose liquor taxes were then due, but respondent denies that they had yet been paid. Such taxes are required by How. Stat. § 1283, to be paid to the treasurer of the county; and by § 1288 that officer is to pay the amounts so received to the treasurer of the “township, village or city” from which they were collected. When the taxes due from the…
1Per curiam
Under the statutes the tax from every liquor dealer then in business is payable in advance to the county treasurer on the first Monday in May, and must by that treasurer be paid over to the local treasurer. The only7 question before us is whether this money belongs to the township in which it ought to have been paid in May. or whether the subsequent annexation of a part of the township, bringing the dealer within the city of Detroit, entitled that city to all liquor taxes not then collected, although previously due to the townships. In our opinion the right became-vested in the townships to…
2Cited by7 opinions
- Attorney General ex rel. Kies v. LowreyMichigan Supreme Court · 1902
- Township of Royal Oak v. City of BerkleyMichigan Supreme Court · 1944
- School District of Saginaw v. School District No. 6 of Buena VistaMichigan Supreme Court · 1925
- Taylor v. Pine Grove TP.U.S. Circuit Court for the District of South Carolina · 1904
- State ex rel. Stevenson Township v. NicholsNorth Dakota Supreme Court · 1918
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