Case Name: MORSE v. WAYNE COUNTY SUPERVISORS
Court: Michigan Supreme Court
Jurisdiction: Michigan
Decision Date: 1959-01-12
Citations: 355 Mich. 100
Docket Number: Docket No. 71, Calendar No. 47,873
Parties: MORSE v. WAYNE COUNTY SUPERVISORS.
Judges: Kelly, Smith, Voelker, and Kavanagh, JJ., concurred with Black, J.
Reporter: Michigan Reports
Volume: 355
Pages: 100–103

Head Matter:
MORSE v. WAYNE COUNTY SUPERVISORS.
1. Taxation — Metropolitan Authority — Tax Limitation.
Metropolitan authority, authorized by statute to levy tax not exceeding 1/4 mill held, not a municipal corporation entitled to assess and collect such tax through the constituent counties outside of and in addition to the 15 mills permitted by the 15-mill tax-limitation amendment to the Constitution (Const 1908, art 10, § 21, as added in 1932 and amended in 1948; CL 1948, § 119.51 et seq.).
2. Costs — Taxation—Metropolitan Authority.
No costs are allowed in taxpayer’s suit to restrain collection of tax for multi-county metropolitan authority outside of 15-mill tax limitation (Const 1908, art 10, § 21, as added in 1932 and amended in 1948; CL 1948, § 119.51 et seq.).
References for Points in Headnotes
£2] 52 Am Jur, Taxpayers’ Actions § 39.
Appeal from Wayne; FitzG-erald (Prank), J.
■'Submitted October 16, 1958.
(Docket No. 71, Calendar No. 47,873.)
Decided January 12, 1959.
Bill by Chester J. Morse against the Board of Supervisors of Wayne County to restrain levying tax, outside of 15-mill tax limitation amendment to Constitution, for purposes of Huron-Clinton Metro politan Authority. Both parties ask decree on pleadings. Bill dismissed. Plaintiff appeals.
Beversed and remanded.
Stanley E. Beattie (Thomas C. Mayer, of counsel), for plaintiff.
Samuel H. Olsen, Prosecuting Attorney, and Hobart Taylor, Jr., Assistant Prosecuting Attorney, for •defendant.

Opinion:
Black, J.
The present case was docketed for submission, and the briefs of counsel were prepared and .received, prior to handing down of our decision in Bacon v. Kent-Ottawa Metropolitan Water Authority, 354 Mich 159. Bacon is decisive of the question brought here in this case of Morse. That question is stated in the appellee's brief as follows:
"Is the Huron-Clinton metropolitan authority exempt from the 15-mill tax limitation provisions of section 21 of Article 10 of the Michigan Constitution •of 1908 by reason of the third exception thereto ("Provided, That this limitation may be increased when provided for by the charter of a municipal corporation") with the result that the tax not to exceed 1/4 mill, which the authority is authorized to levy under section 7 of the statute creating it, may be validly assessed and collected by the county outside of and in addition to the said 15-mill tax limitation1?"
By reasoning and force of Bacon it must be held that the Huron-Clinton metropolitan authority is mot a municipal corporation within meaning and intent of the final exception appearing i>n section 21, .article 10 (amended 1948), of the Constitution of Michigan. It follows that plaintiff is entitled to the relief prayed for in his hill and that the decree below, denying such relief, must be set aside.
Reversed and remanded for entry of decree accordingly. No costs.
Kelly, Smith, Voelker, and Kavanagh, JJ., concurred with Black, J.
The act providing for incorporation of the Huron-Clinton metropolitan authority was enacted in 1939. It is cited officially as CL 1948, § 119.51 et seq. (Stat Ann 1958 Rev § 5.2148[1] et seq.).