63 Mich. 700 | Mich. | 1886
Plaintiff paid under protest a large-amount levied for highway tax for 1884 in the defendant township. No action had been taken by the electors, or by
Aside from other difficulties, it is a fatal objection to this tax that there is nothing which makes it the act of the commissioner. There is no statutory provision which provides for any such action as was had here, where, according to the record, a meeting was held of the commissioner, supervisor, ■and clerk, at which the commissioner made a motion, which is recorded as carried, that a tax of one-half day’s labor be assessed on each $100 valuation, for highway purposes; and no other business was done, and the record was signed by the ■clerk alone. If this means anything, it means that a majority of the three adopted this resolution, and not that the ■commissioner did by himself. But no duty is laid on the ■clerk to record such action, and his record amounts to ■nothing.
The tax was laid by the supervisor in cash, and not in labor, .and there,is no explanation why this was done. When the ■commissioner assesses highway taxes, it is done by separate highway lists, prepared by the commissioner himself. How. ■Stat. §§ 1328-1332. These lists are made separately for the separate districts, and delivered by the commissioner to the ■overseers, which was impossible in this case. There can be no tax levied by the commissioner, or under his direction, by .parol. And we- find nothing authorizing a supervisor to .levy a money tax without some authority, which must also .appear of record. No such authority appears in this case.
It appears very distinctly here from the finding — what did ■not appear in the cases against the township of Crystal Falls when before us for decision
It is the policy of our laws to raise taxes no faster than they are likely to be needed. It is not only important to ■ avoid useless burdens, but the practice leads to carelessness in handling funds, and to complications when changes are rmade in districts and other territorial divisions. All reason.able presumptions may be made in favor of the necessities of ■a new region, but no presumption can stand when overthrown .by facts.
We do not propose to discuss any questions not necessary for dealing with this record. We think the judgment is
Judgment will be rendered accordingly, with costs of both-courts.
See Sawyer-Goodman Co. v. Crystal Falls, 56 Mich. 597 (head-note :2); Peninsula Iron, etc., Co. v. Crystal Falls, 60 Id. 512 (head-note 9).