Case ID: mich_34/html/0059-01.html
Source: Caselaw Access Project
Author: {"author": "Cooley, Ch. J:", "license": "Public Domain", "url": "https://static.case.law/"}
Date Created: 2024-08-24T03:29:51.129683

The Auditor General v. The Pullman Palace Car Company.
    
      Proceedings on appeal from an assessment of taxes: Review : Writ of error. Proceedings under the statute (& L. 1872, p. 89), on an appeal to the circuit court from an assessment of taxes made by the auditor general, are not judicial in the proper sense of that term, and cannot be reviewed on writ of error.
    
      JECeard April IS.
    
    
      Decided April 18.
    
    Error to Ingham Circuit.
    
      Andrew J. Smith, Attorney General, ior plaintiff in error.
    
      S. F. Seager, for defendant in error.
   Cooley, Ch. J:

The writ of error in this case must be dismissed. The proceedings had in the court below were on appeal from an assessment of taxes made by the auditor general. The appeal to that court was taken under act No. 57 of 1872 (S. L. Vol. I, p. 89), and the proceedings under that act were evidently not intended to be judicial in the proper sense of that term. The statute was evidently designed to make.the circuit court an appellate tax tribunal, and nothing more. Its conclusion would not be a judgment, but only an assessment.

There are difficulties in giving effect to such a statute, but we do not think it expedient to consider them in this proceeding, of which we clearly have no jurisdiction.

The other Justices concurred.