Peninsula Iron & Lumber Co. v. Township of Crystal Falls
Michigan Supreme Court
Error to Marquette. (Grant, J.) Assumpsit to recover taxes paid under protest. Plaintiff brings error. The facts are stated in the opinion and head notes.
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Error to Marquette. (Grant, J.) Assumpsit to recover taxes paid under protest. Plaintiff brings error. The facts are stated in the opinion and head notes. "Where the assessor employs another to make the valuation of property the assessment is void: Snell v. Fort Dodge, 45 Iowa, 564; Stokes v. State, 24 Miss. 621. “The listing oí the property is clerical, but the ascertaining and determining its valuation is judicial, requiring the judgment of the supervisor under his oath of office, and cannot be dispensed with in making a valid assessment roll ” : Woodman v. Auditor General, 52 Mich. at page…
1Opinion of the CourtMorse, J.
Plaintiff brought suit in the circuit court for the county of Marquette to recover taxes paid under protest.
The corporation paid taxes assessed upon 10,120.24 acres of land for the year 1884. The tax known as “township” or “contingent” tax amounted to $168.15; highway tax, $378.20; county and state taxes, $532.88; total, $1,079.23.
*515The tax was paid and protest filed December 26, 1884. Under the ruling of this Court in Peninsula Iron & Lumber Co. v. Township of Crystal Falls, 60 Mich. 79, it being a voluntary payment, this suit must be based upon the specific allegations of the protest. The…
2Cases cited10 opinions
- Case v. DeanMichigan Supreme Court · 1867
- Stockle v. SilsbeeMichigan Supreme Court · 1879
- Williams v. City of SaginawMichigan Supreme Court · 1883
- Moss v. CummingsMichigan Supreme Court · 1880
- Peninsula Iron Co. v. Township of Crystal FallsMichigan Supreme Court · 1886
5 more not listed; retrieve them via the Exa API.
3Cited by23 opinions
- Adams v. Iron Cliffs Co.Michigan Supreme Court · 1889
- Moran v. Grosse Pointe TownshipMichigan Supreme Court · 1947
- Oregon & Cal. R. R. v. Jackson CountyOregon Supreme Court · 1901
- Brown v. City of Grand RapidsMichigan Supreme Court · 1890
- Fay v. WoodMichigan Supreme Court · 1887
18 more not listed; retrieve them via the Exa API.