Legal Opinion

Detroit River Savings Bank v. City of Detroit

Michigan Supreme Court

Decided July 22, 1897PublishedCited by 5 opinions

Error to Wayne; Carpenter, J. Assumpsit by the Detroit River Savings Bank against the city of Detroit to recover taxes paid under protest. From a judgment for defendant, plaintiff brings error.

1Opinion of the CourtMoore, J.

This is an action to recover city taxes for 1893, paid under protest. The bank applied to the assessors, sitting as a board of review, to deduct the value of the mortgages held by it from its capital stock. The board of review refused to do this, thinking they were obliged to make the assessment by virtue of the provisions of Act No. 2G, Pub. Acts 1893. This law was declared to be unconstitutional, in the case of Standard Life & Acc. Ins. Co. v. Board of Assessors of Detroit, 95 Mich. 466. The petitioner did not appeal to the common council, before the confirmation of ,the assessment roll,…

2Cases cited2 opinions

  1. Michigan Savings Bank v. City of DetroitMichigan Supreme Court · 1895
  2. Standard Life & Accident Insurance v. Board of AssessorsMichigan Supreme Court · 1893

3Cited by5 opinions

  1. Fletcher Paper Co. v. City of AlpenaMichigan Supreme Court · 1912
  2. Petoskey & Bay Shore Gas Co. v. City of PetoskeyMichigan Supreme Court · 1910
  3. Auditor General v. JohnsMichigan Supreme Court · 1916
  4. City of Longview v. Citizens' Nat. BankCourt of Appeals of Texas · 1927
  5. City of Longview v. Citizens' Nat. BankCourt of Appeals of Texas · 1927

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