Gratwick, Smith & Fryer Lumber Co. v. Village of Oscoda

This action is brought to recover the amount of certain taxes paid by the plaintiff to the marshal of the village of Oscoda under protest. The taxes were assessed in the year 1890.

The plaintiff is a corporation engaged in the manufacture of lumber, lath, etc., in the village of Oscoda. The village assessor assessed the plaintiff’s mill at the sum of $110,000, and its personal property at $225,000. The plaintiff, feeling- aggrieved at the assessment, appeared before the board of review, and asked to have the amount reduced, claiming that the amount fixed was largely in excess of the value of…