Township of Homer v. Smith
Michigan Supreme Court
Error to Jackson; Peck, J. Assumpsit in justice’s court by the township of Homer against Hugh L. Smith, trustee of the Electric Oil Stove Company, for the taxes of 1900. Plaintiff had judgment and defendant appealed to the circuit court by writ of certiorari. There was judgment for defendant, and plaintiff brings error. This suit, an action of assumpsit, was begun in justice’s court in August, 1901, by the supervisor of Homer township, in the name of the township.
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Error to Jackson; Peck, J. Assumpsit in justice’s court by the township of Homer against Hugh L. Smith, trustee of the Electric Oil Stove Company, for the taxes of 1900. Plaintiff had judgment and defendant appealed to the circuit court by writ of certiorari. There was judgment for defendant, and plaintiff brings error. This suit, an action of assumpsit, was begun in justice’s court in August, 1901, by the supervisor of Homer township, in the name of the township. Defendant filed a plea in abatement, verified by his affidavit, to the effect that he was not, when suit was begun, trustee of the…
1Opinion of the CourtOstrander, J.
(after stating the facts). The facts stated m the opinion of the learned circuit judge, and above set out, are in conformity with the record. There is nothing in the record showing or tending to show that defendant was owner of the property assessed. It was not assessed to him as trustee, or otherwise. The statutes, 1 Comp. Laws, §§ 3826, 3922, and the cases, City of Detroit v. Lewis, 109 Mich. 155 (32 L. R. A. 439), and H. M. Loud & Sons Lumber Co. v. Hagar, 118 Mich. 452, relied upon by counsel for appellant, have no application here. See, also, Township of Bangor v. Transportation *590Co., 112…
2Cases cited5 opinions
- City of Detroit v. LewisMichigan Supreme Court · 1896
- Township of Bangor v. Smith Transportation Co.Michigan Supreme Court · 1897
- Township of Laketon v. AkeleyMichigan Supreme Court · 1889
- City of Menominee v. S. K. Martin Lumber Co.Michigan Supreme Court · 1899
- H. M. Loud & Sons Lumber Co. v. HagarMichigan Supreme Court · 1898