Auditor General v. Brown

[EDITORS' NOTE: THIS PAGE CONTAINS HEADNOTES. HEADNOTES ARE NOT AN OFFICIAL PRODUCT OF THE COURT, THEREFORE THEY ARE NOT DISPLAYED.] The assessment against defendant, on which the tax in question was spread, included the land and the entire building standing upon it. Defendant did not own the third story of the building, and it should not have been assessed to him. It was the duty of the supervisor "to ascertain the taxable property of his assessing district, and the persons to whom it should be assessed and their residences." 1 Comp. Laws 1915, § 4012. Had he required the defendant to…