City of Ann Arbor v. Massachusetts Bonding & Ins.

Defendant was surety on the official bond of Theodore Schmidt as city treasurer of the city of Ann Arbor for the year from May 3, 1927, to May 3, 1928. Schmidt died May 1, 1928.

In July, 1927, Schmidt received the city tax roll for 1927 with warrant for collection. The city charter provides that the warrant shall authorize the treasurer, in case any person named in the roll shall neglect to pay his tax, to levy the same by distress and sell his goods and chattels as provided in the general tax law of the State.

The general tax law, 1 Comp. Laws 1929, § 3437, provides that the treasurer shall…