Rice v. City of Muskegon

This suit is brought to recover a personal tax paid under protest. The case was tried before the circuit judge who rendered a judgment in favor of the *680plaintiff. The case is brought here by writ of error. One of the reasons assigned in the protest why the tax was invalid reads as follows:

“Because at the time said assessment was made by the assessor of the city of Muskegon I had no personal property liable to taxation except a partnership interest in two boats owned by Parks & Rice, a copartnership, whose business was principally carried on at the time of said assessment at the city of Grand…