Wattles v. City of Lapeer

The city of' Lapeer brought suit against Wattles to recover the amount of the taxes appearing on the city tax-roll for 1877 assessed against him. Wattles defended on grounds going to the validity of the whole roll. The circuit judge held that he was precluded by the statute from contesting the validity of the tax, and gave judgment against him.

*626The statute which is supposed to have this effect is section 1016 of the Compiled Laws, which is as follows:

(1016.) Sec. 50. The production of any tax-roll on the trial of any action brought for the recovery of a tax therein assessed may, upon proof…