Pere Marquette Railway Co. v. Wilcox

This is a suit to recover a drain assessment for benefits, paid under protest. The facts are stipulated and show the assessment was not for claimed benefits from a local improvement in a city or village but out in the country. Plaintiff claims exemption by virtue of section 4001, 1 Comp. Laws 1915, which provides:

“The following real property shall be exempt from taxation: * * *

“Eighth, The real property of corporations exempt under the laws of this State, by reason of paying specific taxes in lieu of all other taxes for support of the State: Provided, That the track, right of way, depot…