99 Mich. 443 | Mich. | 1894
This is a bill to restrain defendants from selling certain lands upon assessments made in a street-opening proceeding.
It is insisted that the proceedings are invalid:
“Every law which imposes, continues, or revives a tax shall distinctly state the tax, and the object to which it is to be applied; and it shall not be sufficient to refer to any other law to fix such tax or object.”
Section 15 of Act No. 124, Laws of 1883,
“ The assessment shall be made, and the amount levied and collected, in the same manner and by the same officers and proceedings, as near as may be, as is provided in the charter of the municipality for assessing, levying, and collecting the expense of a public improvement when a street is graded.”
The act fixes both tax and object. It provides for the ascertainment of the amount of damage, for the determination of the amount to be assessed upon the particular locality deemed to be benefited, for fixing the district deemed to be benefited, and not only that the amount so determined shall be assessed upon the district so' fixed, but how it shall be assessed. It then refers to the charter of the municipality for the machinery to be employed in making the assessment and levying and collecting the taxes, and for the forms to be observed in such proceedings.
The decree below will be reversed, and the bill dismissed, with costs of both courts to the defendants.
Amended by Act No. 48, Laws of 1887.