Legal Opinion
Ranney Refrigerator Co. v. Smith
Michigan Supreme Court
Decided July 6, 1909No. Docket No. 6PublishedCited by 8 opinions
Error to Bay; Collins, J. Assumpsit by the Ranney Refrigerator Company against Jacob J. Smith, township treasurer, and Herbert Shell, county drain commissioner, for taxes paid under protest. A judgment for defendants is reviewed by plaintiff on writ of error.
1Opinion of the CourtHooker, J.
The plaintiff, a corporation, has brought this action against a township treasurer and a drain commissioner to recover certain drain taxes paid under protest. It is brought under the provisions of 2 Comp. Laws, § 4359, which provides:
“All drain taxes assessed under the provisions of this act shall be subject to the same interest and charges, and shall be collected in the same manner as State and other general taxes are collected, and collecting officers are hereby vested with the same power and authority in the collection of such taxes as are or may be conferred by law for collecting general…
2Cases cited12 opinions
- Seibert v. LovellSupreme Court of Iowa · 1894
- Hall v. SlaybaughMichigan Supreme Court · 1888
- Hinkley v. BishoppMichigan Supreme Court · 1908
- Lanning v. PalmerMichigan Supreme Court · 1898
- Davison v. OtisMichigan Supreme Court · 1871
7 more not listed; retrieve them via the Exa API.
3Cited by8 opinions
- Smith v. PenceSouth Dakota Supreme Court · 1914
- Grand Rapids & Indiana Railway Co. v. RoundMichigan Supreme Court · 1922
- Boyd v. Department of AgricultureMichigan Supreme Court · 1952
- Corning v. PotterMichigan Supreme Court · 1912
- Altermatt v. DillmanMichigan Supreme Court · 1934
3 more not listed; retrieve them via the Exa API.