Stone v. Sessions

• Court: Michigan Supreme Court
• Writing for the Court: LONG, J.
• Citation: Stone v. Sessions, 100 Mich. 343, 58 N.W. 1014 (Mich. 1894)
• Decision Date: 18 May 1894
• Parties: STONE, Auditor General, v. SESSIONS.

58 N.W. 1014

100 Mich. 343

STONE, Auditor General, v. SESSIONS.

Supreme Court of Michigan

May 18, 1894

Appeal from circuit court, Muskegon county, in chancery; Albert Dickerman, Judge.

Petition by the auditor general against Clarence W. Sessions for the sale of lands to pay taxes thereon. From a judgment for plaintiff, defendant appeals. Reversed.

Sessions, Niskern & Bassett, for appellant.

D. T Chamberlain, for appellee.

LONG J.

A petition was filed by the auditor general in the circuit court for the county of Muskegon, asking a decree and order of sale of lands situate in that county delinquent for the taxes assessed thereon for the year 1890. Among the lands described in the petition were those in controversy here. The defendant appeared in the cause, and asked-for various reasons, which will be hereafter stated-that no decree of sale be made against said lands. It appeared upon the hearing, and is not disputed, that the assessor for that year, on the first Monday in April, placed upon the assessment roll, and assessed to the owner thereof, as follows: "Block No. 352 of the city of Muskegon according to Smalley's map thereof, $1,000. S.W. 1/4 of the S.E. 1/4, section 25. town 10 north, of range 17 west $4,500. Both assessed to Alexander Rodgers." It appears that some time during the spring of 1890 the above-described property was purchased from Rodgers by defendant, and the lands were platted by him into what is known as "Highland Park Addition of the City of Muskegon." The plat was executed and acknowledged by the defendant and by the surveyor April 1, 1890. The plat was approved by the common council by resolution adopted April 15th. It was examined and approved by the auditor general May 2d, and was recorded in the office of the register of deeds for Muskegon county May 14th. The plat contained 10 blocks with 18 lots in each block, and 5 blocks with 8 lots in each block. The assessor for that year assessed this property describing it as the "Highland Park Addition, blocks one to fifteen, inclusive," with the valuation upon each block as an entirety, the whole property aggregating the sum of $5,500, the same amount as when assessed under the former description, thus assessing it twice. The board of review of the city of Muskegon convened on the 2d day of June, 1890 the date fixed by section 2, tit. 10, of the charter. On the 9th the defendant appeared before it, and filed a written protest against the double assessment, and asked to have the latter one stricken from the roll. Instead of so doing, and leaving the property assessed as it was originally by the assessor, the board struck out the first assessment, and left the last to stand, so that the property stood assessed as blocks in the Highland Park addition in the city of Muskegon. The board also on that day raised the valuation from $5,500, as...