Canfield Salt & Lumber Co. v. Township of Manistee

The property of plaintiff wafe seized to satisfy a tax assessed against John Canfield.1 Plaintiff then paid under protest, and brings assumpsit against the township to recover back the money so paid.

The statute (Act No. 200, Laws of. 1891, § 42) provides that—

“ Any person * * * may pay any tax, whether levied on personal or real property, under protest, to the township treasurer, specifying at the time, in writing signed by him, the grounds of such protest. * * * The person paying under such protest may * * * sue the township for the amount paid, and recover if the tax is shown to be illegal…