Legal Opinion

Backus v. Carleton

Michigan Supreme Court

Decided February 27, 1894PublishedCited by 3 opinions

Certiorari to Wayne. (Hosmer, J.) Relator applied to tbe circuit judge for mandamus to compel the respondent to issue to him a tax certificate under section 135, Act No. 206, Laws of 1893, without compensation therefor. Respondent brings certiorari to review the order granting the writ. The facts are stated in the opinion.

1Opinion of the CourtMcGrath, C. J.

The sole question raised is as to the right of the county treasurer of Wayne county to exact a fee for a certificate, under section 135 of the general tax law of 1893 (Act No. 206).

As was said in Van Husan v. Heames, 96. Mich. 504, the evident purpose of this section is to secure the collec*219tion of taxes. By necessary implication it makes it the duty of the county treasurer to furnish certificates upon application. It certainly was not the intention of the Legislature to impose a further burden upon one who has complied with all the provisions of the law and paid his taxes. The Constitution…

2Cases cited1 opinion

  1. Andrews v. United StatesU.S. Circuit Court for the District of Massachusetts · 1842

3Cited by3 opinions

  1. Board of County Com'rs of Creek County v. BruceSupreme Court of Oklahoma · 1915
  2. Board of Supervisors v. DickerMichigan Supreme Court · 1932
  3. Gardner v. Board of SupervisorsMichigan Supreme Court · 1896

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