Legal Opinion
Detroit Fire & Marine Insurance v. Hartz
Michigan Supreme Court
Decided March 30, 1903No. Calendar No. 19,444PublishedCited by 8 opinions
Certiorari to Wayne; Rohnert, Frazer, Carpenter, and Hosmer, JJ. (Brooke and Donovan, JJ., dissenting). Mandamus by the Detroit Fire & Marine Insurance Company against John C. Hartz and others, composing the board of assessors of the city of Detroit, and the common council of said city, to compel the reduction of an assessment against relator. From an order denying the writ, relator brings certiorari.
1Opinion of the CourtHooker, C. J.
The relator is an insurance company. The law under which it is taxed reads as follows :
“In computing the taxable property of insurance companies organized under the laws of this State, the value of the real property on which a company pays taxes shall be deducted from its net assets above liabilities, as determined and shown by the last report of the commissioner of insurance, and the remainder shall be the amount of personal property for which the company shall be assessed.” 1 Comp. Laws, § 3834.
The report of the commissioner, upon which the assess*520ment complained of was based, shows an…
2Cases cited1 opinion
- Michigan Mutual Life-Insurance v. HartzMichigan Supreme Court · 1901
3Cited by8 opinions
- Michigan Mutual Life-Insurance v. Commom CouncilMichigan Supreme Court · 1903
- United States Radiator Corp. v. County of WayneMichigan Supreme Court · 1916
- Old Line Ins. Co. v. CommissionerUnited States Board of Tax Appeals · 1928
- City of Yale v. Michigan Farmers' Mutual Fire InsuranceMichigan Supreme Court · 1914
- Northern Assurance Co. v. Common CouncilMichigan Supreme Court · 1913
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