City of Detroit v. Jepp

The only question in this ease is, whether under the charter of Detroit, as existing previous to July, 1881, suit could be brought by the city for unpaid personal property taxes.

The charter provided very fully for the enforcement of such collection by process from the Eeceiver of Taxes, who could at any time after default collect the amount by levy on any personal property of the delinquent within any part of the city. No provision was made to sell lands, except for the land taxes.

It has always been recognized as the law of this State, that where such a specific remedy is provided in the tax…