Sears v. Cottrell
Michigan Supreme Court
Error to Saginaw Circuit. Plaintiff in error brought tresj-ass in the Court below for a quantity of pine lumber. Defendant justified the taking as township treasurer of Hampton, in the county of Saginaw, under a tax-roll for the year 1856 and warrant annexed, authorizing and directing him to collect, among others, certain taxes assessed thereon against J. & B. Bird, and by virtue of which he took the said lumber, in the possession of said ■J. & B. Bird, and sold the same to…
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Error to Saginaw Circuit. Plaintiff in error brought tresj-ass in the Court below for a quantity of pine lumber. Defendant justified the taking as township treasurer of Hampton, in the county of Saginaw, under a tax-roll for the year 1856 and warrant annexed, authorizing and directing him to collect, among others, certain taxes assessed thereon against J. & B. Bird, and by virtue of which he took the said lumber, in the possession of said ■J. & B. Bird, and sold the same to satisfy such tax, after due notice in pursuance of law. On the trial in the Court below, before Hon. S. M. Green,…
1Opinion of the Court
Manning J.:
The lumber of plaintiff, while in the lawful possession of J. <fe B. Bird, was seized and sold by defendant, who was township treasurer and collector of taxes for the township of Hampton, to pay a tax of J. & B. Bird. By section 40 of “An Act to provide for Assessing Property at its True Value, and for Levying and Collecting Taxes thereon” (S. L. of 1853, p. 140), it is provided, “In case any person shall refuse or neglect to pay the tax imposed on him, the treasurer shall levy the same by distress and sale of the goods and chattels of said fierson, or of any goods and chattels in…
2Cases cited16 opinions
- Fletcher v. PeckSupreme Court of the United States · 1810
- Flint River Steamboat Co. v. FosterSupreme Court of Georgia · 1848
- Williams v. Mayor of DetroitMichigan Supreme Court · 1853
- Foster v. President of the Essex BankMassachusetts Supreme Judicial Court · 1819
- Morris v. PeopleCourt for the Trial of Impeachments and Correction of Errors · 1846
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3Cited by104 opinions
- United States v. RodgersSupreme Court of the United States · 1983
- People ex rel. Drake v. MahaneyMichigan Supreme Court · 1865
- People ex rel. Detroit & Howell Railroad v. Township BoardMichigan Supreme Court · 1870
- Cady v. City of DetroitMichigan Supreme Court · 1939
- People ex rel. Twitchell v. BlodgettMichigan Supreme Court · 1865
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