Peninsula Iron Co. v. Township of Crystal Falls
Michigan Supreme Court
Error to Marquette. (Grant, J.) Assumpsit. Plaintiff brings error. The facts are stated in the opinion. The protest is sufficient if it informs the tax collector that the tax is paid under a claim that it is unjust and illegal and it is not necessary to specifically set forth, with the accuracy of a pleading, the grounds upon which he claims such illegality.
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Error to Marquette. (Grant, J.) Assumpsit. Plaintiff brings error. The facts are stated in the opinion. The protest is sufficient if it informs the tax collector that the tax is paid under a claim that it is unjust and illegal and it is not necessary to specifically set forth, with the accuracy of a pleading, the grounds upon which he claims such illegality. “ Taxes illegally assessed and paid may always be recovered back, if the collector understands from the paper that they are regarded as illegal, and that a suit will be instituted to compel the refunding of the money so paid Desty on…
1Opinion of the CourtCampbell, C. J.
On the twenty-eighth day of December, 1883, plaintiff paid to the town treasurer of Crystal Falls, in Marquette county, $790.69, taxes assessed on lands in that township, and filed a written protest against their validity. Within the statutory period, suit was brought to recover them back, under a declaration which, in addition toa special count, included a general count for money had and received.
On the trial, the court held the protest insufficient, as being too vague, and held, further, that while the form of pleading might perhaps be general or special, yet no recovery could be had unless…
2Cases cited1 opinion
- Louden v. SaginawMichigan Supreme Court · 1879
3Cited by11 opinions
- Hudson Motor Car Co. v. City of DetroitMichigan Supreme Court · 1937
- Peninsula Iron & Lumber Co. v. Township of Crystal FallsMichigan Supreme Court · 1886
- Cunard S. S. Co. v. EltingCourt of Appeals for the Second Circuit · 1938
- Kelsey v. Township of BurnsMichigan Supreme Court · 1923
- Mills v. Township of RichlandMichigan Supreme Court · 1888
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