171 Mich. 265 | Mich. | 1912
This is an application for a writ of mandamus to compel respondent to pay over certain moneys due it upon the quarterly settlement of April 1,1911. The writ was granted by the trial court, and the respondent now asks this court to review it upon certiorari.
In pursuance of the statute (1 Comp. Laws, § 3910, 1 How. Stat. [2d Ed.] § 1857), the respondent, as treasurer of the county of Chippewa, rendered a statement showing the amount due relator on April 1, 1911, from the collection of delinquent taxes. He refused to pay it to the relator as he is enjoined by the statute because of a set-off which he claims the county has against the city for certain taxes collected in the year 1905. In April of that year, the city treasurer, in his settlement with the county treasurer, turned in two checks of one Victor E. Metzger, amounting to $4,066.70, and was given a receipt in full for State and county taxes. The checks were retained by the county treasurer until the summer of 1906, when they were canceled and returned to the maker, and one check was taken in lieu thereof for the aggregate amount less the accrued interest. This check was retained in respondent’s office until January, 1911, without being collected. It is alleged that several attempts have been made to collect it, but without success.
The position of the respondent is that his predecessor in office had no right to accept from the city treasurer anything but money in the payment of taxes, and, as checks were accepted by him which were never honored, the amount of the checks still remains a debt due from the
The order of the trial court is affirmed. No costs will be allowed in this court.