City of Menominee v. S. K. Martin Lumber Co.
Michigan Supreme Court
Error to Menominee; Stone, J. Assumpsit by the city of Menominee against the S. K. Martin Lumber Company to recover a tax on personal property. From a judgment for plaintiff, defendant brings error. This is an action of assumpsit, brought to recover taxes claimed to be due from the defendant for the year 1894. The property assessed was lumber situated in the city of Menominee.
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Error to Menominee; Stone, J. Assumpsit by the city of Menominee against the S. K. Martin Lumber Company to recover a tax on personal property. From a judgment for plaintiff, defendant brings error. This is an action of assumpsit, brought to recover taxes claimed to be due from the defendant for the year 1894. The property assessed was lumber situated in the city of Menominee. The declaration alleges that jthe assessment appears upon the roll to S. K. Martin, and’ that through a mistake the assessor omitted the words “ Lumber Company.” It is conceded that the lumber belonged to the defendant.…
1Opinion of the CourtGrant, C. J.
(after stating the facts). 1. It is first urged that the finding and judgment are erroneous because plaintiff did not show that the necessary proceedings for equalization, apportionment, assessment, etc., were had. Under the stipulation, the record, and the findings and opinion of the circuit judge, we must conclude that this point was not raised in the court below, and that the sole question before the court was whether, the assessment being to S. K. Martin, the assessment roll was conclusive. We are therefore of the opinion that this contention cannot be sustained.
2. This suit is brought by…
2Cases cited4 opinions
- Township of Bangor v. Smith Transportation Co.Michigan Supreme Court · 1897
- Bradley v. BouchardMichigan Supreme Court · 1891
- Fletcher v. PostMichigan Supreme Court · 1895
- Township of Laketon v. AkeleyMichigan Supreme Court · 1889
3Cited by3 opinions
- Crawford v. KochMichigan Supreme Court · 1912
- City of Detroit v. GeorgeMichigan Supreme Court · 1921
- Township of Homer v. SmithMichigan Supreme Court · 1905