Phillips v. Township of New Buffalo
Michigan Supreme Court
Error to Berrien. (Smith, J.) Assumpsit to recover taxes paid under protest. Plaintiff brings error. The facts are stated in the opinion.
1Opinion of the CourtCampbell, C. J.
Phillips sued to recover back from ■defendant his taxes on real estate for the year 1884, which he paid after his personal property had been seized and ■ offered for sale under color of the tax warrant. This payment he made under protest, which was in writing, and .included a large number of reasons.
We do not feel called on to inquire whether such a payment, made under actual pressure of legal process, is to be limited by the same rules which apply to payments made when no process is out. The facts relied on are chiefly cov•ered by the protest as made.1
The principal reason given was that,…
2Cases cited2 opinions
- Peninsula Iron Co. v. Township of Crystal FallsMichigan Supreme Court · 1886
- Griswold v. Union School DistrictMichigan Supreme Court · 1872
3Cited by3 opinions
- Wolfenden v. . CommissionersSupreme Court of North Carolina · 1910
- Lake Shore & M. S. Ry. Co. v. PowersU.S. Circuit Court for the District of Western Michigan · 1905
- Wolfenden v. Board of CommissionersSupreme Court of North Carolina · 1910