Thrall v. Guiney
Michigan Supreme Court
Certiorari to Wayne; Rohnert, J. Mandamus by George Thrall, administrator of the estate of Harrison H. Taylor, deceased, to compel Benjamin Guiney, Frank A. Altenbrandt, and Edward F. Marschner, board of assessors of the city of Detroit, to cancel an assessment of corporate stock. There was an order denying the writ, and relator brings certiorari. Affirmed. The plaintiff in certiorari, the relator below, is administrator of the estate of Harrison H. Taylor, deceased.
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Certiorari to Wayne; Rohnert, J. Mandamus by George Thrall, administrator of the estate of Harrison H. Taylor, deceased, to compel Benjamin Guiney, Frank A. Altenbrandt, and Edward F. Marschner, board of assessors of the city of Detroit, to cancel an assessment of corporate stock. There was an order denying the writ, and relator brings certiorari. Affirmed. The plaintiff in certiorari, the relator below, is administrator of the estate of Harrison H. Taylor, deceased. Mr. Taylor, at the time of his death and for many years prior thereto, was a resident of the city of Detroit. In association…
1Opinion of the CourtOstrander, J.
(after stating the facts). The attack of relator is made upon a particular assessment of property, and also upon legislation, or upon the construction of legislation, claimed by respondents to sustain the assessment. The statute (1 Comp. Laws, § 3831) reads as follows:
*396“ For the purposes of taxation, personal property shall include: * * *
“5. All goods, chattels, and effects belonging to inhabitants of this State, situate without this State, except that property actually and permanently invested in business in another State shall not be included. * * *
“7. All shares in corporations organized…
2Cases cited2 opinions
- Bacon v. Board of State Tax CommissionersMichigan Supreme Court · 1901
- Stroh v. City of DetroitMichigan Supreme Court · 1902
3Cited by5 opinions
- Union Trust Co. v. Common CouncilMichigan Supreme Court · 1912
- City of Detroit v. KresgeMichigan Supreme Court · 1918
- First National Bank v. Common CouncilMichigan Supreme Court · 1931
- City of Detroit v. KresgeMichigan Supreme Court · 1918
- Shapero v. Department of RevenueMichigan Supreme Court · 1948