Legal Opinion

Common Council v. Board of Assessors

Michigan Supreme Court

Decided March 18, 1892PublishedCited by 32 opinions

Mandamus. Relator applied for mafidamus to compel the assessment of mortgages under the tax law of 1891. The facts are stated in the opinion.

1Opinion of the CourtMontgomery, J.

This proceeding brings before us for examination Act No. 200, Laws of 1891, being a revision, of the general tax laws of the State.

It is claimed — First, that this purported statute, as it. appears upon the statute-book, was not duly enacted;, and, second, that the law as promulgated is in parts-unconstitutional.

I. It has been repeatedly held that the Court may-look beyond the engrossed bill to the legislative journals with a view to ascertaining whether the Legislature enacted the statute. This has long been a recognized power of the Court, frequently invoked. People v. Mahaney, 13 Mich.…

2Cases cited19 opinions

  1. People ex rel. Drake v. MahaneyMichigan Supreme Court · 1865
  2. Case of the State Tax on Foreign-Held Bonds. Railroad Company v. PennsylvaniaSupreme Court of the United States · 1873
  3. Sears v. CottrellMichigan Supreme Court · 1858
  4. Post v. SupervisorsSupreme Court of the United States · 1882
  5. Attorney General v. RiceMichigan Supreme Court · 1887

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3Cited by32 opinions

  1. Chicago & Northwestern Railway Co. v. StateWisconsin Supreme Court · 1906
  2. State Ex Rel. Porterie v. SmithSupreme Court of Louisiana · 1935
  3. Sherwood v. Central Michigan Savings BankMichigan Supreme Court · 1894
  4. Likins-Foster Honolulu Corp. v. Commissioner of Internal RevenueCourt of Appeals for the Tenth Circuit · 1969
  5. City of Lansing v. Michigan Power Co.Michigan Supreme Court · 1914

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