Phillips v. New Buffalo Tp.

• Decision Date: 19 January 1888
• Citation: 68 Mich. 217,35 N.W. 918
• Court: Michigan Supreme Court
• Parties: PHILLIPS v. TOWNSHIP OF NEW BUFFALO.

35 N.W. 918

68 Mich. 217

PHILLIPS v. TOWNSHIP OF NEW BUFFALO.

Supreme Court of Michigan

January 19, 1888

Appeal from circuit court, Berrien county; ANDREW J. SMITH, Judge.

This was an action of trespass on the case by John V. Phillips against the township of New Buffalo, to recover $50.92 taxes which plaintiff claimed were unlawfully assessed and collected from him by defendant. Judgment for plaintiff, and defendant appeals.

Van Riper & Worthington, for appellant.

Clapp &amp Bridgman, for appellee.

LONG J.

This is an action of assumpsit, brought in the circuit court for the county of Berrien, to recover a tax paid by plaintiff, under protest, to the treasurer of the township of New Buffalo. It appeared upon the trial of the cause that one Irving Paddock, treasurer of said township, had in his hands the tax-roll of said township for the year 1884, with proper warrant indorsed thereon, for the collection of the taxes thereon assessed. Appearing upon such roll was the following tax, assessed against the plaintiff: For state taxes, $1.54 for county taxes, $2.92; for township taxes, $1.99; for highway taxes, $1.54; for school taxes, $17.55; for judgment $22.23; for collection fees, $1.90; for making levy; $1.25,--total, $50.92. No proceedings were taken to collect such tax till the twenty-first day of February, 1885, at which time, the plaintiff refusing to pay the same, the treasurer of the township levied upon personal property of the plaintiff, who, for the purpose of relieving his property from such levey, paid the amount demanded under protest, one portion of which protest is as follows: "That the extension of time for the collection of taxes, from and after the first day of February, 1885, was not granted by any legal action of the township board thereon, and no evidence of such extension appears on the warrant to said roll, and it does not appear from the records of the township that any extension was ever applied for by the treasurer for the collection of the taxes of any part of said township." It was conceded, on the trial of the cause, by defendant, that no valid extension of time for collection of taxes in said township was granted by the township board, and that the time limited in the warrant for such collection was February 1, 1885; but defendant claimed that the time was extended, and the warrant annexed to said roll was revived and given force, by act No. 8, Sess.Laws 1885. The court held that said act did not operate to extend the time for the collection of the tax, and...