Hagenbuch v. Howard
Michigan Supreme Court
Appeal in Chancery from St. Joseph Circuit. This was a bill to restrain the collection of a tax upon shares of bank stock which the complainant alleges did not belong to him, but which the supervisor assessed to him notwithstanding notice of its transfer to his sons.
Read the full summary
Appeal in Chancery from St. Joseph Circuit. This was a bill to restrain the collection of a tax upon shares of bank stock which the complainant alleges did not belong to him, but which the supervisor assessed to him notwithstanding notice of its transfer to his sons. The bill avers that a sufficient quantity of wheat belonging to complainant to satisfy the tax had been seized by the township treasurer, and it prays an injunction against further proceedings to collect the tax or enforce the levy. A demurrer was interposed to the bill and sustained, and the bill dismissed. The complainant…
1Opinion of the Court
Marston, J:
We are of opinion that the demurrer was well taken. The property was separately and specifically described upon the assessment roll. The complainant had done every thing he was required by laiv to do to prevent the assessment being made, and the treasurer had, in order to collect the tax, made a levy upon personal property sufficient in value to satisfy the amount. The complainant had therefore a plain adequate remedy at law. Upon such a trial no difficulty would be experienced in proving the erroneous assessment, and that it was not a mere error in judgment as to the value of…
2Cases cited3 opinions
- First National Bank v. WatkinsMichigan Supreme Court · 1870
- Teft v. StewartMichigan Supreme Court · 1875
- Smith v. First National BankMichigan Supreme Court · 1869
3Cited by3 opinions
- Thomas v. GainMichigan Supreme Court · 1876
- Mack v. Village of FrankfortMichigan Supreme Court · 1900
- Second Nat. Bank of Titusville v. CaldwellDistrict Court, W.D. Pennsylvania · 1882