159 Mich. 199 | Mich. | 1909
The complainant, a corporation, previously doing business in the city of Detroit, filed an application for mandamus in the circuit court, praying that the respondents be compelled to strike an assessment of $50,000 made against them from the assessment rolls for the current year. The writ was denied at circuit, and the case is here on certiorari.
The claim made is that previous to the 1st day of April the relator had parted with the title to a quantity of diamonds, which the respondents, with full knowledge of the facts, placed and retained upon said roll against the protest of relator. The assessment was for $50,000, and it is admitted that - the diamonds are included within it at a valuation of $50,000. The answer alleges that these
We are of the opinion that the writ should be denied for three reasons:
(1) There is an adequate remedy at law, and mandamus is not the proper remedy.
(2) The roll is not now under the control of the respondents, and they cannot make the change.
(3) The court should not relieve relator from his entire personal tax, as he prays, in the face of his admission that he had $5,000,-personal property, subject to taxation.
(1) It subjects the rolls to the unnecessary alterations.
(2) It prevents an orderly and seasonable completion of. the rolls.
(3) It must often happen, as in this case, that, before a final decision can be made, the roll is out of the possession of the officer proceeded against, and the remedy sought cannot be enforced.
The order of the learned circuit judge is affirmed.