Diamond Match Co. v. Ontonagon
Supreme Court of the United States
APPEAL PROM THE CIROÜIT COURT OP THE UNITED STATES POR THE WESTERN DISTRICT OP MICHIGAN. This is a bill in equity to restrain the collection of certain taxes levied under the following law of the State of Michigan: “ Personal property of non-residents of the State, and all forest products owned by residents or non-residents, or estates of deceased persons, shall be assessed in the township or ward where the same may be, to the person having control of the premises, store,…
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APPEAL PROM THE CIROÜIT COURT OP THE UNITED STATES POR THE WESTERN DISTRICT OP MICHIGAN. This is a bill in equity to restrain the collection of certain taxes levied under the following law of the State of Michigan: “ Personal property of non-residents of the State, and all forest products owned by residents or non-residents, or estates of deceased persons, shall be assessed in the township or ward where the same may be, to the person having control of the premises, store, mill, dock, yard, piling ground, place of storage, or warehouse where such property is situated in such township, on the…
1Opinion of the Court
Mk. Justice McKeNNa,
after making the foregoing statement, delivered the opinion of the court.
The contention of appellant is presented in three propositions. (1) That the village of Ontonagon had no power to assess the property under its charter. (2) That the legislature could not confer such power. (3) That the property was in the course of transportation within the meaning of the commerce clause of the Constitution of the United States.
1. This proposition is unimportant. If the charter did not, the statute of 1899 did, authorize the assessment.
2. To sustain this proposition would embarrass…
2Cases cited10 opinions
- Boyd v. United StatesSupreme Court of the United States · 1886
- The Daniel BallSupreme Court of the United States · 1871
- Coe v. ErrolSupreme Court of the United States · 1886
- Brown v. HoustonSupreme Court of the United States · 1885
- St. Louis v. Ferry Co.Supreme Court of the United States · 1871
5 more not listed; retrieve them via the Exa API.
3Cited by59 opinions
- Stafford v. WallaceSupreme Court of the United States · 1922
- Miller Brothers Co. v. MarylandSupreme Court of the United States · 1954
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Minnesota v. BlasiusSupreme Court of the United States · 1933
- Sonneborn Brothers v. CuretonSupreme Court of the United States · 1923
54 more not listed; retrieve them via the Exa API.