City of Madison v. Martin

Indiana Supreme Court

City of Madison v. Martin

18 Ind. 35

DecidedMay 15, 1862

StatusPublished

This text of 18 Ind. 35 (City of Madison v. Martin) is published on Counsel Stack Legal Research, covering Indiana Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

City of Madison v. Martin, 18 Ind. 35 (Ind. 1862).

Pincite

Opinion

Perkins, J.

This case wgs similar in all material respects to that of the The City of Madison v. Fitch, decided at this term.

It differs in two particulars: 1. The tax was levied on 6,000 barrels of flour which the appellees had manufactured in the city in the usual course of business, on a capital had and held in the city, and employed by them from year to year in the manufacture of flour. The tax was oh the specific article, and not on the capital.- 2. The property was assessed by the assessor in the usual way, and not by the collector.

We think this case falls within the principle of the case of the same appellant against Fitch, and that the property was taxable.

Per Curiam.

The judgment is reversed, with costs. Cause remanded.

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

Perkins, J.

This case wgs similar in all material respects to that of the The City of Madison v. Fitch, decided at this term.

It differs in two particulars: 1. The tax was levied on 6,000 barrels of flour which the appellees had manufactured in the city in the usual course of business, on a capital had and held in the city, and employed by them from year to year in the manufacture of flour. The tax was oh the specific article, and not on the capital.- 2. The property was assessed by the assessor in the usual way, and not by the collector.

We think this case falls within the principle of the case of the same appellant against Fitch, and that the property was taxable.

Per Curiam.

The judgment is reversed, with costs. Cause remanded.

Cite This Page — Counsel Stack

Bluebook (online)

18 Ind. 35, Counsel Stack Legal Research, https://law.counselstack.com/opinion/city-of-madison-v-martin-ind-1862.