National Loan & Investment Co. v. City of Detroit, 99 N.W. 380

National Loan & Investment Co. v. City of Detroit

99 N.W. 380

Mich.

1904

Check Treatment

Montgomery, J.

A mandamus was issued by the circuit court directing the common сouncil to reduce relator’s assessment. This order is brought before us for review on certiorari. The case turns upon the following questions : First, whether section 17 of the act for the incorporatiоn of building and loan associations is within the title; second, whether such provision, if within the title, is constitutional, — that is, whether it is within the power of the ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍legislature to exemрt from taxation stock held in such corporаtions and mortgages held by the associations; third, whеther section 17 is repealed by the general tax law of 1893.

1. The title to the building and loan act is “An аct to provide for the incorporation and regulation of certain corporations generally known as building and loan associаtions.” 2 Comp. Laws, § 7574 et seq. Section 20, art. 4, of the Constitution, whiсh provides that no law shall embrace more than one object, which shall be expressed in its title, is invoked, and the contention is made that thе title gives no indication of a purpose to relieve the associations from the pаyment of taxes. We ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍have frequently held that this seсtion is not to be given a narrow or strained cоnstruction, and that, if the provisions of the statute аre germane to the subject expressed in thе’title, this section is sufficiently complied with. The questiоn here presented is ruled by two cases,—Hall v. Judge of Superior Court of Grand Rapids, 88 Mich. 438 (50 N. W. 289), and Board of Sup’rs of Chippewa Co. v. Auditor General, 65 Mich. 408 (32 N. W. 651). See, also, McMorran v. Great Hive L. O. T. M., 117 Mich. 398 (75 N. W. 943). The statute is valid.

*4532. The quеstion of the power of the legislature to exempt property from taxation has, we consider, been settled by the cases of People v. Auditor General, 7 Mich. 84, and Walcott v. People, 17 Mich. 91.

3. The sections of the general tax law which bear uрon the question of the repeal of section 17 of the building and loan act (3 Comp. Laws, § 7590) are as follows:

. Section 1. That all property, rеal and personal, ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍within the jurisdiction of this State, not expressly exempted, shall be subject to taxation.” 1 Comp. Laws, § •3824. ■

“Sec. 2. For the purpose of taxation, reаl property shall include all lands within the State, and all buildings and fixtures thereon and appurtenances thereto, except such as are expressly exempted by law.” 1 Comp. Laws, § 3825.

‘ ‘ Sec. 8. For the purposes of taxation, personal property shall inсlude: * * *

“7. All shares in corporations organized under the laws of this State, when the property of suсh corporations ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍is not exempt or is not taxable to itself, or when the personal property is not taxed. * * *

“ 13. All other personal prоperty not herein enumerated, .and not especially exempted by law.” 1 Comp. Laws, § 3831.

“Sec. 11. All corporate property, except where some other provision is made by lаw, shall be assessed to the corporatiоn as to a natural person, in the name of thе corporation.” 1 Comp. Laws, § 3834.

¡Repeals by implication are not favored, but it is scarcely necessary to invoke this rule, as it ‍‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‌‍seems to us that the rights under section 17 of the building and loan act are .-expressly saved.

The order of the circuit court will be affirmed.

The other Justices concurred.