123 Mich. 535 | Mich. | 1900
The defendant was assessed on the assessment roll of 1898, for personal estate, $15,000. He did not pay the tax levied on this personal property. The city sued him for it, and obtained a judgment against him. From that judgment he has brought the case here by appeal.
Mr. Murray was the city assessor. He was confined to his house with a broken leg part of the time when he ought to have been making his assessment. He employed Mr. Gray to' assist in making the assessment. Mr. Gray had a talk with defendant, who claimed he had no property liable to assessment. Mr. Gray and Mr. Murray discussed the propriety of assessing Mr. Boyce, but finally did not do so. When the board of review met, it assessed Mr. Boyce $15,000 on. his personal estate. He was notified, appeared before the board, and protested against its action, not because he did not have the property, but, to quote his own language: “I have no personal property to be taxed, except mortgages, and' they are not taxed here, — at least, there are none in Muskegon paying taxes on them; and for that reason I beg of you to take my name from the roll.” It is admitted by the defendant he is not assessed too much, but it is claimed that the assessor did not mean to .assess any person except defendant for money loaned, or for credits in any other form, and that a small portion of the records of the office of the register of deeds shows there were mortgages owned by residents of the city amounting to more than $100,000. It is also claimed the assessor discriminated in favor of local manufacturing concerns, assessing 12 of them upon personal property but $149,000, when their reports for the same year show they had more than $1,000,000 in personal property. " It is also claimed the banks had more than $1,000,000 on deposit; that the assessor willfully omitted to place property on the assessment roll that ought to have been assessed, and his failure to do so was a fraud upon defendant, and invalidated the roll, — citing Walsh v. King, 74 Mich. 350 (41 N. W. 1080); Solomon v.
The circuit judge charged the jury in detail, telling them fraud would vitiate the roll. Among other things, he charged them:
‘ ‘As I have already stated, gentlemen, the theory of the law is that each class of property shall bear its just proportion of the burdens. Of course, that is only in theory, because we all know that it would be absolutely impossible, in a city such as this, for an assessing officer to make an assessment that would be in all respects exactly equal. Therefore the law provides that if this assessing officer and the board of review act honestly and use their best judgment, trying to act fairly, so that each piece of property shall bear its just proportion of the public burden, if they make a mistake it is excusable; but the law will not tolerate the fraudulent acts of these parties, and if you find that Mr. Murray, while he was acting as assessor, neglected and refused to assess any class of property, or any property, which he knew existed in this city, that was subject to taxation, whether it be mortgages (that is, credits on mortgages), or whether it be the credits that were deposited in banks, or whether it be any other class of property, if he did not intend to do his duty, and by that means intended to discriminate in favor of one party and against another party, why, this assessment is void, unless that trouble was avoided by the board of review. Or if you find that the board of review in passing upon that assessment roll, of which he was one, acted fraudulently, — intended to discriminate and did discriminate against a certain class of property, or neglected and refused to add property which they knew existed, that should be taxed in the city, to the assessment roll, — why, the plaintiff here cannot recover. If they acted fairly and honestly, using their best judgment, — tried to do their duty,- — why, that ends this case. Now, gentlemen, that is really all there is to the case.”
The jury found a verdict in favor of the city. It is now said the court ought to have directed a verdict in favor of defendant. Many questions are discussed by counsel to which we do not think it necessary to refer.
“There was no design expressed on the part of the board of review, or any member thereof, to discriminate against any person in the assessment of property in this city. There was nothing done on the board of review, there was nothing said by any member of that board, that led me to believe or think that there was any intention to discriminate against George Boyce.”
It is quite possible that.the value placed on the property by the assessing officers was low. It is also probable that
The judgment is affirmed.