Smith v. Humphrey
Michigan Supreme Court
Appeal in Chancery from Wayne Circuit. The bill in this cause was filed in the Circuit Court for the county of Wayne in Chancery, by Ralph 0. Smith, against William Humphrey, Auditor General, and Paul Gies, Treasurer of Wayne County, and states that he is the owner of a parcel of land, situated in said county, on which in the year 1868 there was assessed as a tax upon said premises, the sum of $21,04, for school, township, county and state taxes; that said taxes not being…
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Appeal in Chancery from Wayne Circuit. The bill in this cause was filed in the Circuit Court for the county of Wayne in Chancery, by Ralph 0. Smith, against William Humphrey, Auditor General, and Paul Gies, Treasurer of Wayne County, and states that he is the owner of a parcel of land, situated in said county, on which in the year 1868 there was assessed as a tax upon said premises, the sum of $21,04, for school, township, county and state taxes; that said taxes not being paid, the premises were returned as delinquent therefor to the treasurer of said county, and by him to the Auditor General…
1Opinion of the CourtCooley, J.
The purpose of the bill in this cause was to restrain the sale of certain lands belonging to complainant for the state, county and township taxes assessed thereon for the year 1868. The controversy relates to the interest which was lawfully demandable upon these taxes.
The complainant insists that he is bound to pay at the rate of 15 per cent, only; that being the rate fixed by the law which was in force at the time the taxes were assessed and returned. The Auditor General, on the other *405hand, is of the opinion that the case comes within the provisions of the new tax law of 1869, which…
2Cases cited5 opinions
- Hersey v. Board of SupervisorsWisconsin Supreme Court · 1862
- Palmer v. Township of NapoleonMichigan Supreme Court · 1867
- Clark v. HallMichigan Supreme Court · 1869
- Bond v. City of KenoshaWisconsin Supreme Court · 1863
- Conway v. Township BoardMichigan Supreme Court · 1867
3Cited by30 opinions
- In re BreeneSupreme Court of Colorado · 1890
- Blakemore v. CooperNorth Dakota Supreme Court · 1905
- State ex rel. Shaver v. Iowa Telephone Co.Supreme Court of Iowa · 1915
- Pace v. WightNew Mexico Supreme Court · 1918
- People ex rel. Ambler v. Auditor GeneralMichigan Supreme Court · 1878
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