Auditor General v. Board of Supervisors

51 N.W. 483, 89 Mich. 552, 1891 Mich. LEXIS 644
Michigan Supreme Court·Decided December 30, 1891·Published·Cited by 31 cases

Opinions

McGrath, J.

This is an application for mandamus to compel the board of supervisors of the county of Menominee to levy the State tax apportioned to that county for the year 1891. The law provides that,—

“On or before the first day of September in each year, the Auditor General shall make and record in his office a statement showing the taxes to be raised for State purposes that year, referring to the law on which each tax is based, and the total amount of such taxes. This State tax he shall apportion among the several counties in proportion to the valuation of the taxable property therein, as determined by the last preceding State board of equalization, and shall, before the October session of the board of supervisors in each year, make out and transmit to the clerk of each county a statement of the amount of such taxes so apportioned to such county.” Act No. 195, Laws of 1889, p. 238, § 22.

[555]*555Section 24 provides that—

“The board of supervisors, at their annual session in' October in each year, shall ascertain and determine the amount of money to be raised for county purposes, and shall apportion such amount, and also the amount of the State tax and indebtedness of the county to the State, among the several townships in the county, in proportion to the valuation of the taxable property therein, real and personal, as determined by them for that year, which determination and apportionment shall be entered at large on their records.” Id. p. 239.

Section 26-provides that—

“Each supervisor shall proceed to assess the taxes apportioned to his township according and in proportion to the valuations entered by the board of review in the assessment roll of the township of the year: Provided that, if the board of review make no such entry, then on the valuation therein as entered by the supervisor.” Id. p. 240.

At the last session of the Legislature an act was passed entitled “An act to organize the county of Dickinson.” Act No. 89, Laws of 1891. This act was approved May 21, 1891, but was not given immediate effect, and became a law October 2, 1891. Dickinson county was formed from portions of Iron, Marquette, and Menominee counties. Inasmuch as the act had not taken effect on the 1st day of September, 1891, and the act makes no provision for the emergency, the Auditor General apportioned the State taxes to Iron, Marquette, and Menominee counties, without reference to the formation of Dickinson county, and this proceeding is to enforce the apportionment by the board of supervisors of Menominee county of the amount of the State tax so apportioned by the Auditor General to that county.

The answer sets up that the act organizing the county of Dickinson is not a valid enactment, for the reason:

First. That a majority of the supervisors of said [556]*556detached townships and cities have assembled under color of said act, and organized as a board of supervisors of the so-called “County of Dickinson;” that none of said supervisors attended the meetings of respondent in October, 1891, and none of them now recognize any relation whatever to Menominee county; and that this respondent is and will be unable to give any direction or to exercise any efficient control over the levy, collection, and return of taxes within said townships and cities, or to levy any part of the State tax for the year 1891, apportioned to Menominee county, unless said alleged act shall by this Court be déclared to be null and void and inoperative.

Second. That such alleged Act No. 89 of the Public Acts of 1891 was not passed by the Senate, and did not at any time receive the vote of the majority of the members of the Senate elect, but only received the votes of 16 members thereof; that the bill for said alleged act originated in the House, was there passed, and was transmitted to the Senate; that on the 20th day of May, 1891, as appears from the Senate Journal, said bill came on to be considered in the Senate, and, the question being upon its passage, on a call of the yeas and nays the name of one Challes A. Fridlender, who occupied a seat in the Senate, but was not a member of that body, was called, and his vote was counted and recorded in favor of the passage of said bill; that, excluding the vote of said Fridlender, the Senate Journal exhibits 16 votes in favor of the passage of said bill, and no more.

On the 7th day of January, A. D. 1891, in conformity to the Constitution, the Senate convened in the Senate Chamber at Lansing. Thereupon a list of members of the Senate elect for the years 1891 and 1892, duly certified by the Secretary of State, was read by the secretary of the last Senate. Included in such list was the [557]*557name of Benjamin C. Morse, as Senator-elect for the 26th senatorial district. It appeared that all of said Senators were then and there present; and each and all of said Senators, including said Benjamin 0. Morse, thereupon took and subscribed the constitutional oath of office, and entered upon the discharge of their duties as Senators. On the same day the Senate was duly organized by the election of officers, and that fact was announced to the House. The Senate, as then constituted, continued until the 24th day of February, 1891.

That on said last-named day, when 17 members of said Senate were absent from the Senate Chamber, and while only 15 Senators, being less than a quorum of the duly-elected Senators, were present, the president of the Senate, with the advice and consent of 14 of these 15 Senators, and in the absence of a majority of the Senators, knowingly, unlawfully, fraudulently, and in violation of the Constitution of the State and the rules of the Senate, caused the secretary to enter upon what purported to be the journal of the Senate, but which was not such in fact, the pretended adoption of a resolution, declaring the seat of said Benjamin C. Morse vacant, and another resolution declaring Charles A. Fridlender to be duly elected Senator for said district; that only the aforesaid 15 Senators were present, and only 14 of them voted for such resolution; that the vote was not taken by yeas and nays, although Senator Taylor demanded the yeas and nays be taken and recorded, and, if the ayes and nays then had been taken and recorded, it would have appeared that there was not a quorum of the Senate present; that said resolutions were never in fact adopted by the Senate; that the president of the Senate and said 14 Senators fraudulently and corruptly conspired and caused what purported- to be the journal of the Senate to be so falsely and fraudulently made and kept as [558]*558to show that suet pretended resolutions had been adopted. On the following day, to wit, the 25th day of February, 1891, the said Charles A. Fridlender. intruded himself into the seat of said Benjamin C. Morse, the Senator from the 26th senatorial district; whereupon the following protest, signed by the said 17 Senators, including the said George B. Horton and the said Benjamin C. Morse therein named, and by Senator Robert L. Taylor, who was present in said Senate Chamber while .the proceedings complained of were had, was filed and entered at large upon the journal of said Senate:

“The undersigned, acting under section 10, art. 4, of the Constitution, hereby solemnly protest against the entire action of the Senate appearing on the journal as having been transacted after the recess in the session of February 24th inst.

Free access — add to your briefcase to read the full text and ask questions with AI

Auditor General v. Board of Supervisors, 51 N.W. 483, 89 Mich. 552, 1891 Mich. LEXIS 644 (Mich. 1891).

51 N.W. 483 (Auditor General v. Board of Supervisors) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

Related

Connor Berdy v. Sonja Buffa
928 N.W.2d 204 (Michigan Supreme Court, 2019)
People v. Smith
918 N.W.2d 718 (Michigan Supreme Court, 2018)
Okrie v. State
857 N.W.2d 254 (Michigan Court of Appeals, 2014)
People v. Frazier
354 N.W.2d 332 (Michigan Court of Appeals, 1984)
Rock v. Thompson
426 N.E.2d 891 (Illinois Supreme Court, 1981)
People v. LeBeuf
286 N.W.2d 888 (Michigan Court of Appeals, 1979)
City of Grand Rapids v. Harper
188 N.W.2d 668 (Michigan Court of Appeals, 1971)
Detroit Edison Co. v. East China Township School District No. 3
115 N.W.2d 298 (Michigan Supreme Court, 1962)
SANGAMON CTY. FAIR AND AGRICULTURAL ASS'N v. Stanard
137 N.E.2d 487 (Illinois Supreme Court, 1956)
Sangamon County Fair & Agricultural Ass'n v. Stanard
137 N.E.2d 487 (Illinois Supreme Court, 1956)
State v. Heston
71 S.E.2d 481 (West Virginia Supreme Court, 1952)
State Ex Rel. Armbrecht v. Thornburg
70 S.E.2d 73 (West Virginia Supreme Court, 1952)
McLeod v. State Board of Canvassers
7 N.W.2d 240 (Michigan Supreme Court, 1942)
State ex rel. Biggs v. Corley
172 A. 415 (Supreme Court of Delaware, 1934)
Amos v. Gunn
94 So. 615 (Supreme Court of Florida, 1922)
State Ex Rel. Abington v. Reynolds
218 S.W. 334 (Supreme Court of Missouri, 1920)
City Bank & Trust Co. v. Atwood
163 N.W. 941 (Michigan Supreme Court, 1917)
State ex rel. Hayden v. Arnold
138 N.W. 78 (Wisconsin Supreme Court, 1912)
Rash v. Allen
76 A. 370 (Superior Court of Delaware, 1910)