Edward Hines Lumber Co. v. Township of Wells
Michigan Supreme Court
Error to Delta; Stone, J. Assumpsit by the Edward Hines Lumber Company against the township of Wells for taxes paid under protest. There was judgment for plaintiff, and defendant brings error. Plaintiff was assessed upon the tax roll of the defendant in 1900 for lumber valued at $30,000. It paid the tax under protest and brought this suit to recover it, claiming that it had not at the time the .title to the lumber, and that therefore it was improperly assessed to it.
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Error to Delta; Stone, J. Assumpsit by the Edward Hines Lumber Company against the township of Wells for taxes paid under protest. There was judgment for plaintiff, and defendant brings error. Plaintiff was assessed upon the tax roll of the defendant in 1900 for lumber valued at $30,000. It paid the tax under protest and brought this suit to recover it, claiming that it had not at the time the .title to the lumber, and that therefore it was improperly assessed to it. The facts were stipulated, and, so far as material, are as follows: On March 33, 1899, the I. Stephenson Company wrote the…
1Opinion of the CourtGrant, J.
( after stating the facts). We think that the learned circuit judge was in error in holding that this case is ruled by Grand Rapids Bark & Lumber Co. v. Township of Inland, 136 Mich. 121. In that case the vendor agreed to sell lumber to be manufactured from logs from his lands, and to manufacture into lumber certain other logs which were to be purchased. The delivery was to be made by the vendor on board the cars. Lumber delivered direct from thé saw onto the car was to be a shilling less in price than that piled in the mill-yard. There had been no inspection, estimate, or delivery. The…
2Cases cited6 opinions
- Lingham v. EgglestonMichigan Supreme Court · 1873
- McElwee v. Metropolitan Lumber Co.Court of Appeals for the Sixth Circuit · 1895
- Whitcomb v. WhitneyMichigan Supreme Court · 1872
- Byles v. ColierMichigan Supreme Court · 1884
- Jenkinson v. Monroe Bros. & Co.Michigan Supreme Court · 1886
1 more not listed; retrieve them via the Exa API.
3Cited by1 opinion
- Brown Lumber Co. v. CommissionerUnited States Board of Tax Appeals · 1927