Oppenborn v. Auditor General
Michigan Supreme Court
Mandamus by Christian A. Oppenborn, treasurer of Alpena county, to compel James B. Bradley, auditor general, to expunge from the records certain charges against the county of Alpena. Section 59 of the general tax law (1 Comp. Laws, § 3882, as amended by Act No. 262, Pub.
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Mandamus by Christian A. Oppenborn, treasurer of Alpena county, to compel James B. Bradley, auditor general, to expunge from the records certain charges against the county of Alpena. Section 59 of the general tax law (1 Comp. Laws, § 3882, as amended by Act No. 262, Pub. Acts 1899) reads as follows: “Any person may pay the taxes or any one of the several taxes, on any parcel or description of land returned as aforesaid, or on any undivided share thereof, with interest computed thereon from the first day of March next after the same were assessed, at the rate of one per cent, per month or…
1Opinion of the CourtGrant, J.
(after stating the facts). The city, comity, and township treasurers failed to report to the auditor general that the taxes already reported delinquent had been paid. The auditor general Has no means of determining when taxes are paid after return, except as he may be informed by these officers. He was therefore justified in including these lands in his petition for sale. The auditor general was not responsible for incurring this additional expense of a dollar for each description; neither was he responsible for the erroneous descriptions. It is the policy of the law to make losses occurring…
2Cases cited1 opinion
- Auditor General v. BoltMichigan Supreme Court · 1900
3Cited by1 opinion
- Motor General v. Monroe County TreasurerMichigan Supreme Court · 1911