Township of Comins v. Township of Harrisville

The facts as found by the circuit judge appear in the margin.*

The law of this State relating to the assessment, levy and collection of taxes, does not regard certain designated territory as a township until the proper officers necessary to conduct its affairs have been elected. The officers of the new township not having been elected- until July, there was not such a perfected organization as would enable that township to assess the township and school taxes for that year. Under such circumstances, in my opinion the township of Harris-ville had a right to levy and collect the taxes in…