Wilcox v. Township of Eagle

• Decision Date: 06 June 1890
• Citation: 45 N.W. 987,81 Mich. 271
• Court: Michigan Supreme Court
• Parties: WILCOX et al. v. TOWNSHIP OF EAGLE.

45 N.W. 987

81 Mich. 271

WILCOX et al. v. TOWNSHIP OF EAGLE.

Supreme Court of Michigan

June 6, 1890

Error to circuit court, Clinton county; VERNON H. SMITH, Judge.

Norton & Brunson, for plaintiffs.

L W. Hill and Fedewa & Lyon, for defendant.

LONG J.

This cause was commenced in the circuit court for Clinton county and tried before the court without a jury, who gave judgment for plaintiffs for $18.48. The court made a finding of facts and law. No exceptions were taken to the findings. Plaintiffs bring error. Under circuit court rule 90, the findings are to be treated as a special verdict; but no exceptions being taken to the findings, the only question that can be considered in this court is whether the findings support the judgment. To raise this question no exceptions are necessary. Trudo v. Anderson, 10 Mich. 357; Railroad Co. v. Byerly, 13 Mich. 442. The findings of facts are substantially as follows: (1) Plaintiffs bring suit to recover back certain school taxes assessed upon land owned by him in 1888, said land being in fractional district No. 11 of Eagle and Oneida townships, which was a graded school-district since January 1, 1877; the land on which the tax was levied being all in the township of Eagle. (2) Plaintiffs bought the land of one Hayes, and received a warranty deed therefor on February 10, 1888; the deed containing the usual covenants of warranty. (3) There was voted by the school board of said district, on September 7 1887, the sum of $2,756.76 over and above primary school interest fund and mill tax to meet the expenses of the school-district for the ensuing year. A certificate showing the different items making up this amount was made and signed by all the members of the board, October 1, 1877, but was not served on the clerk of the township of Eagle until some time in December, 1877. The proceedings of the board show that only $200 was voted for incidental expenses for 1877. The certificate made and dated October 1, 1877, shows the amount for incidental expenses to be $219.74. (4) None of the amounts included in this certificate were, however, assessed against the property in said district lying in the township of Eagle in the year 1877. (5) In 1888 the school-district board voted the necessary amounts for school purposes, and included therein the amount which was not assessed against the property in Eagle, in 1877. It was stated in the certificate: 'Taxes for 1887, uncollected in Eagle, to be assessed in Eagle, $217.72;' and the certificate, signed by all the district officers, was delivered to the township clerk of Eagle, September 1, 1888, directing him to report the same to the supervisor of Eagle. (6) Of the $217.72, assessed in 1888, as a part of the tax for 1887, the plaintiffs paid $183.22, and of the taxes of 1888 they paid $227.94, making a total of $411.16. This amount the plaintiffs paid under a written protest, and this action is brought to recover that sum. (7) At the annual meeting of the district, held September 3, 1888, the district, on the recommendation of the board, voted to raise $4,200 for the current year, $200 of which was for the purpose of building a front walk; but the record of the district meeting does not show what the other $4,000 was voted for; and the members of the board, when they made their certificate to the township clerk, add, to the $4,200, $217.72 of the tax of 1887 that was not assessed in Eagle in 1887, making a total of $4,417.72. (8) It was agreed by the counsel for the respective parties on the trial of the case that plaintiffs paid, in 1889, of the excess of $19.74 reported by the board for incidental expenses, the sum of $18.00. (9) The amount certified by the district board in 1888, to the clerk of Eagle township, was duly assessed and levied upon the property in said district in the township of Eagle. (10) Of the tax certified to the clerk of Eagle in 1887, and assessed over to that portion of the school-district lying in Eagle, in 1888, $7.12 would have been assessed against the...