Detroit Transp. Co. v. Board of Assessors of City of Detroit
| Decision Date | 15 April 1892 |
| Citation | 91 Mich. 382,51 N.W. 978 |
| Court | Michigan Supreme Court |
| Parties | DETROIT TRANSP. CO. v. BOARD OF ASSESSORS OF CITY OF DETROIT. |
Application by the Detroit Transportation Company for mandamus to the board of assessors of the city of Detroit to compel it to remove relator's name from the assessment roll. Writ denied.
Wells, Angell, Boynton & McMillan, Gray & Gray, and F. H. Canfield, for relator. F. A. Baker for respondent.
The petition in this case sets forth that the relator is a Michigan corporation, organized under "An act to authorize the formation of corporations for the purpose of engaging in commerce or navigation," and acts amendatory thereof. That its articles of association are duly filed and recorded. That its general office for business is located in the township of Hamtramck. That its amended articles of association contain the following: "The office for the transaction of the business of said corporation shall be in the township of Hamtramck, in the county of Wayne, and state of Michigan." That it owns four vessels engaged in the transportation of iron ore chiefly to the ports of Lake Erie, but that occasionally cargoes of iron ore have been carried to the ports of Detroit and Wyandotte. That in February, 1892, it entered into a contract at Cleveland, Ohio, with parties residing there, for the employment of its vessels in transporting ores during the entire season of 1892 between ports of Lake Superior and Lake Erie. That it hires and maintains a general office for business in said township of Hamtramck, which place bears the sign of petitioner, and that all of its stockholders' and directors' meetings are held at said office. That it has no general office for the transaction of business, or other office whatsoever, in the city of Detroit, and that no sign of petitioner is exhibited any where in said city. That the business of securing cargoes for the current year will be transacted by its agents in the Lake Erie ports. That cargoes for prior years have been secured in the same way. That its agents are paid commissions for their services. That the moneys earned are, as a rule collected at the several places where they become due. That it has no property in the city of Detroit. That its books of account are kept at the general offices of the Michigan Car Company, in the city of Detroit. That petitioner is charged a nominal sum per year on account of the expenses of said book-keeping. That its earnings are paid to William K. Anderson, of Detroit, who is its treasurer, and who pays its bills, and accounts to it at its annual meeting in the township of Hamtramck. That it was taxed in the years 1890 and 1891 in the township of Hamtramck upon the value of its vessels. That its manager resides in Detroit, but has no office therein as such manager. That his business consists in keeping its vessels running and in repair, and is nearly all transacted elsewhere. That the respondent has placed its property upon the assessment rolls of the city of Detroit for the purpose of taxation. And prays for the writ of mandamus to compel the respondent to remove its name from the assessment roll.
The respondent admits the due incorporation of relator, and the statement as to the location of its office in its articles of association. It alleges that the original and the first amended articles of association of relator declared the general office for the transaction of its business to be located in the city of Detroit; that the amendment changing such office to Hamtramck was not made in good faith, and is not true in point of fact; that its general office for the transaction of its business has always been, and still is, in the city of Detroit; that prior to 1891 relator pretended to have an office on Jefferson avenue, in the township of Hamtramck, at the residence and place of business of one Vorhees, a few rods from the margin of the Detroit river that said Vorhees kept a place commonly known as a "roadhouse," frequented by gentlemen who go out riding, and desire to stop at a place where their horses may properly be taken care of; that said Vorhees is a trainer and driver of trotting horses; that on one end of the stoop of the house of said Vorhees the relator had a small tin sign, with its corporate name marked thereon; that relator never did any business there as a corporation; that its officers and managers did no corporate business there, except possibly the stock holders met there, or pretended to meet there, for the election of officers; that respondent is informed that the stockholders of relator never met at said road-house in a corporate meeting, but have upon some occasions ridden by said road-house in a street-car, and held their meeting in a street-car, while traveling through that part of the township of Hamtramck; that in 1891 the legislature enlarged the corporate limits of the city of Detroit by adding to it all that part of the township of Hamtramck lying between the city of Detroit and the township of Grosse Pointe, and certain other territory; that by this act the whole of said Jefferson avenue, upon which said road-house was located, became one of the streets of the city, and all the river property situated in said township became a part of the city; that all that is left of the township of Hamtramck is a tract of country lying east of Woodward avenue and north of the city of Detroit, in which there is no river property, and no navigable water, and is wholly occupied by farms and gardens; that relator has removed its sign from said road-house, and taken it to a farm-house owned by David Whitney, and situated on Chene street in the present township of Hamtramck, and pretends to have its office there; that said company has never done any corporate business at said farm-house, and, in the nature of things, can do no business there; that all its stockholders are residents of the city of Detroit, and...
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