Fletcher v. Aplin

• Decision Date: 11 May 1888
• Citation: 38 N.W. 213,70 Mich. 197
• Court: Michigan Supreme Court
• Parties: FLETCHER v. APLIN, AUDITOR GENERAL, ET AL.

38 N.W. 213

70 Mich. 197

FLETCHER v. APLIN, AUDITOR GENERAL, ET AL.

Supreme Court of Michigan

May 11, 1888

Appeal from circuit court, Alcona county, in chancery; WILLIAM H SIMPSON, Judge.

This was a suit by George N. Fletcher against Henry H. Aplin auditor general, Simon J. McNally, county treasurer, the county of Alcona, and the township of Alcona, to restrain the collection of certain taxes assessed upon the lands of complainant in the year 1885. Judgment for defendants, and complainant appeals.

LONG J.

The bill in this cause was filed to restrain the collection of certain taxes assessed upon the lands of complainant in the township of Alcona, in Alcona county. The cause was heard by his honor, W. H. SIMPSON, judge of said circuit court, upon the pleadings filed therein, and a decree entered dismissing complainant's bill; and from this decree complainant appeals to this court. No proofs were taken in the cause. The facts shown by the admissions in the pleadings are substantially, that the complainant, at the time this bill was filed, was the owner in fee-simple of the lands described in the bill; and in the spring of 1885, at the time provided by statute, the supervisor of said township of Alcona placed said lands upon the assessment roll of this township in the name of said complainant, and said assessment roll was reviewed, at the proper time, by the board of review of the township. At the annual meeting of the board of supervisors of said county in the year 1885 said assessment roll was approved, and it was ordered that the state, county, township, highway, and school taxes be spread upon said roll, and said taxes, to the amount of $127.80 were, by the supervisor of said township, spread upon said roll for the year 1885. The complainant did not pay these taxes, and the lands on which they were assessed were returned to the auditor general for this non-payment. In the year 1887, at the time provided therefor, the auditor general advertised these lands, with other lands on which the taxes of 1885 were not paid, in said county, for sale by the county treasurer of the county of Alcona. While this advertisement for the sale was being published, the bill in this cause was filed, and an injunction issued, by which the auditor general and county treasurer were restained from making said sale. No question is raised to the proceedings, on the argument of the case here, concerning the regularity of...