National Loan & Inv. Co. v. City of Detroit
Decision Date | 26 April 1904 |
Citation | 99 N.W. 380,136 Mich. 451 |
Parties | NATIONAL LOAN & INVESTMENT CO. v. CITY OF DETROIT et al. |
Court | Michigan Supreme Court |
Certiorari to Circuit Court, Wayne County; Flavius L. Brooke, Judge.
Mandamus by the National Loan & Investment Company against the city of Detroit and others. There was a judgment for the relator, and defendants bring certiorari to review the same. Affirmed.
P.J. M. Hally, for appellants.
De. Forest Paine (Fred A. Baker, of counsel), for appellee.
A mandamus was issued by the circuit court directing the common council to reduce relator's assessment. This order is brought before us for review on certiorari. The case turns upon the following questions: First, whether section 17 of the act for the incorporation of building and loan associations is within the title; second, whether such provision, if within the title, is constitutional--that is whether it is within the power of the Legislature to exempt from taxation stock held in such corporations and mortgages held by the associations; third, whether section 17 is repealed by the general tax law of 1893.
1. The title to the building and loan act is 'An act to provide for the incorporation and regulation of certain corporations generally known as building and loan associations.' Comp Laws 1897, � 7590. Section 20, art. 4, of the Constitution which provides that no law shall embrace more than one object, which shall be expressed in its title, is invoked and the contention is made that the title gives no indication of a purpose to relieve the associations from the payment of taxes. We have frequently held that this section is not to be given a narrow or strained construction, and that, if the provisions of the statute are germane to the subject expressed in the title, this section is sufficiently complied with. The question here presented is ruled by two cases--Hall v. Burlingame, 88 Mich. 438, 50 N.W. 289, and Supervisors v. Auditor General, 65 Mich. 408, 32 N.W. 651. See, also, Mc Morran v. Maccabees, 117 Mich. 598, 75 N.W. 943. The statute is valid.
2. The question of the power of the Legislature to exempt property from taxation has, we consider, been settled by the cases of People v. Auditor General, 7 Mich. 84, and Walcott v. People, 17 Mich. 91.
3. The sections of the general tax law which bear upon the question of the repeal of section 17 of the building and loan act (Comp. Laws 1897, � 7590) are as follows:
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