67 Mich. 146 | Mich. | 1887
Lead Opinion
Plaintiff sued to recover taxes paid under protest, for which the tax collector was proceeding to collection under his warrant.
While some question may exist as 'to the validity of this action in the manner in which it was had, we do not propose to discuss that, inasmuch as the subject-matter which they proposed to assess in that way was not subject to their jurisdiction.
The Constitution requires assessments to be made on property at its cash value. This means not only what may be put to valuable uses,' but what has a recognizable pecuniary value inherent in itself, and not enhanced or diminished according to the person who owns or uses it. The court below found expressly, and could not have found otherwise, that these abstract books have no intrinsic value. They are only valuable for the information they contain, and that information is conveyed by consultation or extracts. Their value is only kept up by their completeness and continued correction. The sale of a complete copy would practically destroy the value of the books in the hands of the plaintiff. So a similar compilation by any one else would have a like result. The value of the books, except as used, is nothing. They resemble in nature, if not precisely, the books which are consulted by any person who makes an income from his acquired knowledge, whether scientific or otherwise; as a surveyor’s notes, an author’s memoranda, a druggist’s recipes, and many analogous things. They may be and are
As the whole subject was discussed and disposed of in Dart v. Woodhouse, 40 Mich. 399, it does not seem necessary to rehearse or review what was there held. All civilized governments respect private manuscripts, and treat them as not partaking of the nature of property open to ordinary sale and disposal. The possession of them gives no right in the possessor to use them, or publish them, unless by the acquiescence of the originator. While it often has happened that trade secrets, and other information which has been noted down in writing, may furnish means of acquiring profit, it was never imagined or held that the writings themselves were subject to seizure and sale without consent. Any attempt to make value out of such a sale would be really a sale of knowledge, and not of property.
Whether the' tax laws do or do not include things resembling these books in their nature we need not inquire, although none such have been pointed out. If they do, it is probably through inadvertence. It is very clear to us that this property does not come within the constitutional description, and we have found no intimation that the statutes meant to include it.
Whether plaintiff’s business itself can be taxed is not involved here. This is not a tax on business directly, although it is evidently measured by business, which is not the legal test.
We think the tax was invalid, and judgment must be rendered for the plaintiff for the amount paid, with interest, and costs of both courts, reversing the judgment below.
Dissenting Opinion
(dissenting). In this case the plaintiff kept
The court found, among other things, as follows:
“That said abstracts of title were written in a set of books, twelve in number; that said books were ruled, had proper printed headings, but were otherwise blank, until said abstracts of title to said land were written therein; that the original cost of said books was $25 dollars each.
“ That said abstracts of title were made by one James M. Colby, and were purchased by said plaintiff from said Colby for the sum of twenty-nine hundred dollars; that said plaintiff had kept said abstracts written up, by copying therein instruments affecling titles to land which were recorded in the office of the register of deeds for said county of Mecosta; that said abstract books, to be of any value, had to be kept written up, and, except for the purpose of furnishing’abstracts of title therefrom, they were of no value.
“That in the year 1883 the plaintiff was assessed for said abstract books at a valuation which was fixed by the supervisor at $300, and raised by the board of review to $1,500, and taxes spread upon said valuation of $1,500, which were paid by said plaintiff under protest; and in the year 1884 said plaintiff was assessed for abstract; books at a valuation of $300, and paid without protest the tax assessed upon such valuation.
“That, in the month of April in the year 1885, the supervisor of the First ward of the city of Big Eapids, made the following assessment against the plaintiff: ‘Joel Perry, personal, value as assessed, $300;’ that, after said supervisor had made such assessment, he saw the plaintiff upon the streets of the city of Big Eapids; that the plaintiff asked the supervisor what he had assessed him in the First ward; that the supervisor said $300; that the plaintiff then said he thought that was about right, — that he had in his office a safe, and some office furniture, but that he did not consider his abstract books worth very, much.*”
I find no error in the action of the court below. The j udgment should be affirmed.