Woodmere Cemetery Ass'n v. Township of Springwells
Michigan Supreme Court
Error to Wayne; Hosmer, J. Assumpsit by the Woodmere Cemetery Association against the township of Springwells to recover taxes paid under protest. From a judgment for plaintiff on verdict directed by the court, defendant brings error. Plaintiff’s capital stock is $50,000. Its property and home office are situated in the defendant township. The stockholders reside in the city of Detroit.
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Error to Wayne; Hosmer, J. Assumpsit by the Woodmere Cemetery Association against the township of Springwells to recover taxes paid under protest. From a judgment for plaintiff on verdict directed by the court, defendant brings error. Plaintiff’s capital stock is $50,000. Its property and home office are situated in the defendant township. The stockholders reside in the city of Detroit. Besides its other personal property, the assessor, in the year 1900, placed upon the assessment roll_its capital stock. The total assessment was $55,600. The assessor testified that he assessed the tangible…
1Opinion of the CourtGrant, J.
{after stating the facts). 1. No attempt is made to sustain the validity of the tax. Its stock was assessable to the stockholders at their places of residence. 1 Comp. Laws, §§ 3831, 3836; Lenawee Co. Sav. Bank v. City of Adrian, 66 Mich. 273 (33 N. W. 304).
It is first objected, on behalf of the defendant, that plaintiff cannot recover, because it is limited to the reason stated in the protest, viz., excessive valuation. This protest was not made under the statute, which requires the grounds for the protest to be stated, and limits the protest to the reasons therein stated. This was a tax…
2Cases cited3 opinions
- City of Detroit v. Wayne Circuit JudgeMichigan Supreme Court · 1901
- Lenawee County Savings Bank v. City of AdrianMichigan Supreme Court · 1887
- Babcock v. Township of Beaver CreekMichigan Supreme Court · 1887
3Cited by13 opinions
- Hudson Motor Car Co. v. City of DetroitMichigan Supreme Court · 1937
- City of Franklin v. Coleman Bros.Court of Appeals for the First Circuit · 1945
- Childress County v. SchultzCourt of Appeals of Texas · 1946
- Township of Portsmouth v. Cranage Steamship Co.Michigan Supreme Court · 1907
- Rapid Railway Co. v. SchroederMichigan Supreme Court · 1916
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