Elk Rapids Iron Co. v. Township of Helena
Michigan Supreme Court
Case made from Antrim; Corbett, J. Assumpsit by the Elk Rapids Iron Company against the townships of Helena and Milton to recover taxes paid under protest. Judgments were rendered for defendants, and plaintiff assigns error. Plaintiff is a manufacturing corporation carrying on chemical works, an iron furnace, and a sawmill. It is located in Elk Rapids, where are its plants, stores, offices, and place of business.
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Case made from Antrim; Corbett, J. Assumpsit by the Elk Rapids Iron Company against the townships of Helena and Milton to recover taxes paid under protest. Judgments were rendered for defendants, and plaintiff assigns error. Plaintiff is a manufacturing corporation carrying on chemical works, an iron furnace, and a sawmill. It is located in Elk Rapids, where are its plants, stores, offices, and place of business. It uses annually a large amount of forest products, which are procured from the neighboring townships. In these townships are streams and lakes, over which these products are…
1Opinion of the CourtGrant, C. J.
(after stating the facts). The statute provides that all forest products “shall be assessed in the township or ward where the same may be * * * on the second Monday of April of the year when the assessment is made, except that, where such property is in transit to some place within the State, it shall be assessed 'in such place.” Act No. 206, Pub. Acts 1893, § 14, subd. 8. Section 15 of the same act is as follows:
“All forest products in transit on the second Monday in April in each year, and thereafter found in the waters or streams of this State, or on the banks or shores of any lake, pond,…
2Cases cited4 opinions
- Hill v. GrahamMichigan Supreme Court · 1888
- Maurer v. CliffMichigan Supreme Court · 1892
- Brooks v. Township of ArenacMichigan Supreme Court · 1888
- Pardee v. Township of FreesoilMichigan Supreme Court · 1889
3Cited by1 opinion
- Mitchell v. Township of LakeMichigan Supreme Court · 1901