Auditor General v. Pullman Palace Car Co.
| Decision Date | 18 April 1876 |
| Citation | 34 Mich. 59 |
| Court | Michigan Supreme Court |
| Parties | The Auditor General v. The Pullman Palace Car Company. [+] |
Heard April 13, 1876
Error to Ingham Circuit.
Writ of error dismissed.
Andrew J. Smith, Attorney General, for plaintiff in error.
S. F. Seager, for defendant in error.
The writ of error in this case must be dismissed. The proceedings had in the court below were on appeal from an assessment of taxes made by the auditor general. The appeal to that court was taken under act No. 57 of 1872 (S. L. Vol. I., p. 89), and the proceedings under that act were evidently not intended to be judicial in the proper sense of that term. The statute was evidently designed to make the circuit court an appellate tax tribunal, and nothing more. Its conclusion would not be a judgment, but only an assessment.
There are difficulties in giving effect to such a statute, but we do not think it expedient to consider them in this proceeding, of which we clearly have no jurisdiction.
The other Justices concurred.
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Notes:
[+]Cited in Ambler v. Auditor General, 38 Mich. 746; Ayres v. State Auditors, 42 Id. 422; Cady v. Knit Goods M'f'g Co., 48 Id. 133. See, also, note to Smith v. Superintendents ante, p. 58.
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...Judge, 116 Mich. 682, 75 N.W. 133; Cross v. People, 8 Mich. 113; Smith v. Superintendents of the Poor, 34 Mich. 58; Auditor General v. Pullman Palace Car Co., 34 Mich. 59; Detroit, etc. R. Co. v. Hall, 133 Mich. 302, 94 N.W. 1066; Boyne City, etc., R. Co., v. Anderson, 146 Mich. 328, 109 N.......
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... ... Local levies were voted by local ... boards, and the general taxes to be raised for state purposes ... were added to these, and a ... provide for the return to the auditor general of the lands on ... which the taxes have not been collected, and ... See Aud ... Gen. v. Pullman Palace Car Co. 34 Mich. 59; Ambler ... v. Aud. Gen. 38 Mich. 746; ... ...
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... ... not therefore subject to any direct proceedings for review in ... this court or elsewhere. Auditor General v. Pullman ... Palace Car Co., 34 Mich. 59 ... It ... would be a matter worthy of very serious consideration ... whether a mandamus can be ... ...