Perry v. City of Big Rapids

Plaintiff sued to recover taxes paid under protest, for which the tax collector was proceeding to collection under his warrant.

*147The taxes were leyied in 1885. The supervisor, had assessed plaintiff for $300 upon the contents of his office, to which plaintiff did not object. When the board of review met, that body, of its own motion, and without testimony, raised the assessment to $1,800, doing so upon the claim that certain abstract books referring to land titles in Mecosta county should be taxed at that rate. After raising the assessment, plaintiff was notified of it, and appeared by counsel…