Legal Opinion

Village of Howell v. Gordon

Michigan Supreme Court

Decided July 10, 1901PublishedCited by 7 opinions

Error to Livingston; Smith, J. Assumpsit by the village of Howell against Thomas Gordon, Jr., agent for Hosea Rogers, to recover a personalty tax. From a judgment for plaintiff on verdict directed by the court, defendant brings error.

1Opinion of the CourtHooker, J.

This is an action to recover taxes. Hosea Rogers is a resident of the State of New York. He has loaned money in Michigan upon notes and mortgages for many years. These loans have been negotiated and collections made through Thomas Gordon, Jr., a resident of the village of Howell. The assessor of that village assessed against Thomas Gordon, Jr., agent for Hosea Rogers, the sum of $100,000 upon personal property. There is no pretense that this assessment represented anything but the money which said Rogers had loaned in this State, or the securities therefor, and such money as Gordon might have…

2Cases cited4 opinions

  1. Walker v. JackCourt of Appeals for the Sixth Circuit · 1898
  2. City of Detroit v. LewisMichigan Supreme Court · 1896
  3. State ex rel. Dwinnell v. GaylordWisconsin Supreme Court · 1889
  4. Curtis v. Township of RichlandMichigan Supreme Court · 1885

3Cited by7 opinions

  1. In re Stanton's EstateMichigan Supreme Court · 1905
  2. Adams v. Colonial & United States Mortgage Co.Mississippi Supreme Court · 1903
  3. Kingsley v. City of MerrillWisconsin Supreme Court · 1904
  4. Baars v. City of Grand RapidsMichigan Supreme Court · 1902
  5. Reliable Stores Corp. v. City of DetroitMichigan Supreme Court · 1932

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