Legal Opinion

Township of Deerfield v. Harper

Michigan Supreme Court

Decided February 16, 1898PublishedCited by 2 opinions

Error to Shiawassee; Smith, J. Assumpsit by the township of Deerfield against William Harper to recover a tax on personal property. From a judgment for plaintiff, defendant brings error.

1Opinion of the CourtGrant, C. J.

Plaintiff sued defendant to recover taxes upon personal property assessed against him for the year 1895.

1. It is urged that this suit cannot be maintained because the township treasurer did not levy upon personal property of the defendant, which he claims to have had in the township, and that he made no return of his inability to find any. This suit was not brought at the instance of the treasurer, but at the instance of the supervisor. It is therefore ruled against the defendant by Township of Bangor v. Smith Transportation Co., 112 Mich. 601.

2. Error is assigned upon the admission in…

2Cases cited4 opinions

  1. Miller v. FinleyMichigan Supreme Court · 1872
  2. Township of Bangor v. Smith Transportation Co.Michigan Supreme Court · 1897
  3. Alpena National Bank v. GreenbaumMichigan Supreme Court · 1890
  4. Morley v. Liverpool, London & Globe InsuranceMichigan Supreme Court · 1892

3Cited by2 opinions

  1. Feily v. Bay View Campground Ass'n of the Methodist Episcopal ChurchMichigan Supreme Court · 1920
  2. Township of Decatur v. CopleyMichigan Supreme Court · 1903

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