Legal Opinion · Dissent

Grand Rapids & Indiana Railway Co. v. City of Grand Rapids

Michigan Supreme Court

Decided October 4, 1904No. Docket No. 37Published

Appeal from superior court of Grand Rapids; Newnham, J. Bill by the Grand Rapids & Indiana Railway Company against the city of Grand Rapids and Marcus A. Frost, city treasurer, to enjoin the sale of certain land for the taxes of 1901. From a decree for complainant for a portion of said land, it appeals.

1DissentHooker, J.

Complainant’s bill was filed to restrain the city of Grand Rapids from collecting a tax levied upon several parcels of land, all of which were covered by tracks of the complainant’s railroad. As the law now stands, similar questions cannot hereafter arise, complainant’s claim being based on the law in force in 1901, which imposed a specific tax of per cent, upon the gross earnings of railroads, and relieved their property from other taxation, except such property as they should not actually occupy in the exercise of their franchises, and was not necessary or in use in the proper operation of…

2Cases cited9 opinions

  1. In re SwigertIllinois Supreme Court · 1886
  2. County of Ramsey v. Chicago, Milwaukee & St. Paul Railway Co.Supreme Court of Minnesota · 1885
  3. Milwaukee & St. Paul Railway Co. v. Board of SupervisorsWisconsin Supreme Court · 1871
  4. City of St. Paul v. St. Paul, Minneapolis & Manitoba Railway Co.Supreme Court of Minnesota · 1888
  5. Auditor General v. Flint & Pere Marquette RailroadMichigan Supreme Court · 1897

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