Cleveland-Cliffs Iron Co. v. Township of Republic
Michigan Supreme Court
Error to Marquette; Flannigan, J. Assumpsit by the Cleveland-Cliffs Iron Company against the township of Republic for taxes paid under protest. Judgment for defendant non obstante veredicto. Plaintiff brings error. The Republic mine, an iron mine, is in the township of Republic, in the county of Marquette. It is a considerable mine. The average annual shipment of ore therefrom, for five years preceding 1914, was 146,550 tons.
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Error to Marquette; Flannigan, J. Assumpsit by the Cleveland-Cliffs Iron Company against the township of Republic for taxes paid under protest. Judgment for defendant non obstante veredicto. Plaintiff brings error. The Republic mine, an iron mine, is in the township of Republic, in the county of Marquette. It is a considerable mine. The average annual shipment of ore therefrom, for five years preceding 1914, was 146,550 tons. The value of the mine for the purpose of taxation was estimated in the year 1914, as it had for several years theretofore been estimated, according to a report made by…
1Opinion of the CourtOstrander, J.
(after stating the facts). The purpose of the law in requiring all assessments to be on property at its cash value is to provide a standard for determining an equality of assessments. The legislature has said that the words cash value, in this connection, shall be held to mean—
“the usual selling price at the place where the property to which the term is applied shall be at the time of assessment, being the price which could be obtained therefor at private sale, and not at forced or auction sale.” 1 Comp. Laws § 3850 (1 Comp. Laws 1915, § 4021).
This section of the statute does not stop here,…
2Cited by12 opinions
- Antisdale v. City of GalesburgMichigan Supreme Court · 1985
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- Twenty-Two Charlotte, Inc. v. City of DetroitMichigan Supreme Court · 1940
- Moran v. Grosse Pointe TownshipMichigan Supreme Court · 1947
- Kingsford Chemical Co. v. City of KingsfordMichigan Supreme Court · 1956
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