Palmer v. The Township of Napoleon

• Decision Date: 22 October 1867
• Citation: 16 Mich. 176
• Court: Michigan Supreme Court
• Parties: Stephen N. Palmer et al. v. The Township of Napoleon

16 Mich. 176

Stephen N. Palmer et al. v. The Township of Napoleon

Supreme Court of Michigan

October 22, 1867

October 10, 1867; October 11, 1867, Heard

Appeal in chancery from Jackson circuit.

This was a bill to restrain the collection of certain alleged illegal taxes placed upon the township roll of Napoleon for the year 1865.

The bill in the court below was dismissed.

The facts are stated in the opinion.

A Blair, for complainant and appellant:

The case is a proper one for equity jurisdiction. The illegal tax had been extended against the complainants, and the lien had attached as absolutely as if the sale had already been made 12 Mich. 420; 13 Id. 540.

Wm. K Gibson, for defendant and appellee:

The allegations in the bill do not constitute a sufficient basis for equitable interference.

The bill does not attempt to point out to the court the amount for which either of complainants have been unjustly taxed to pay bounties. The court has no means of knowing, except by computation. Nor is there any distinct allegation in the bill that any part of said sum raised for bounties has been taxed against either of complainants.

The complainants are bound to set out the true amount of what is claimed to be illegal, for the court would have a right, as one of the conditions of an injunction, to require them to pay what was not illegally raised for township purposes. The court will not, where it can be avoided, prevent the collection, by tax, of moneys which ought to be raised for municipal government. It is no excuse that it would take labor to separate the tax. The defendants insist that this is a fatal defect in the bill, and that the allegation is not sufficient: 25 Ill. 557; 17 Wis. 284, 442; 15 Miss. 577.

OPINION

Cooley, J.

The bill in this case was filed to restrain the collection of certain taxes placed upon the township roll of Napoleon, for the year 1865, and which are alleged to be illegal. The suit was brought while the tax roll was in the hands of the township collector, on an allegation that the complainants had no personal property in the township from which the collector could make the tax, and that it was, and would consequently remain, a lien upon the land, and a cloud upon complainant's title. The alleged illegality affected only a portion of the township taxes, and it was not disputed that the remainder, as well as the state and county taxes, was legal. The whole amount of the disputed tax levied upon the town is stated, but how much the others were we are not informed. The total of taxes assessed against complainants is set forth, but what part is legal and what illegal we have no means of ascertaining from the bill. The complainants had paid no part of the taxes when the bill was filed, and they allege that they cannot tell what proportion of their taxes is illegal, "for the reason that the same are mixed with the other taxes for township purposes, in the said tax list, and cannot be separated without much labor and difficulty." The injunction asked was to restrain the township...