Case ID: mich_35/html/0479-01.html
Source: Caselaw Access Project
Author: {"author": "Campbell, J.:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

Alfred C. Curtis and another v. The City of East Saginaw.
    
      Illegal taxes: Invalid statute: Injunction: Cloud on title to lands. A bill in equity will not lie to enjoin tbe collection of a tax, where the only ground of complainant is, that the statute annexing the lands taxed to the municipality which levied the taxes was unconstitutional; if the law was valid, the tax was good, and if void, the invalidity of the tax was apparent on the face of the assessment and could not cloud the title.
    
    
      Cities: Annexation of territory: Illegal taxes: Void statute. A city cannot be increased except by a public statute of which all persons must take notice, so that any illegality in a tax founded on the invalidity of such a statute would be a defect apparent to all persons and requiring no testimony or inquiry into facts, and not a latent defect or illegality of which there might be no general knowledge.
    
      Heard January 9.
    
    
      Decided January 23.
    
    
      Appeal in Chancery from Saginaw Circuit.
    
      Samuel M. Porter and I). P. Foote, for complainants.
    
      T. F. Tarsney, for defendant.
    
      
       See Marquette, etc., JR. JR. v. Marquette, ante 504, note 1.
    
   Campbell, J.:

The bill in this cause was filed to restrain the collection of certain taxes levied in the seventh and eighth wards of East Saginaw, in 1873 and 1874. The ground of ^complaint is, that the statute creating those wards, by annexing territory within another representative district was in violation of the constitution, which forbids the division of representative districts except at new apportionments. — Attorney General v. Holihan, 29 Mich. R., 116.

If this complaint is well founded, the invalidity of the tax is apparent on the face of the assessment, and as held in Detroit v. Martin, 34 Mich. R., 170, could not cloud the title. The act creating those wards is a public statute, and no city can be increased except by a law of which all persons must take notice. There is therefore no claim of a latent defect or illegality, of which there might be no general knowledge. If the tax is illegal, it is made so by defects apparent to all persons, and requiring no testimony or inquiry into facts.

As there is no occasion for a bill in equity to set aside taxes which are bad upon the face of the assessment, we are not called on to determine whether in this case the tax is good or bad. It is not assailed except as unconstitutional. If the law was valid, the tax is good. If invalid, it needs no rescission by this court. In either case there is no ground 'for interference, and the several statutes which were discussed on the argument require no discussion.

The decree below must be reversed, and the bill dismissed, with costs of both courts.

The other justices concurred.