Madill v. Currie

134 N.W. 1004, 168 Mich. 546, 1912 Mich. LEXIS 568
CourtMichigan Supreme Court
DecidedMarch 12, 1912
DocketDocket No. 93
StatusPublished
Cited by22 cases

This text of 134 N.W. 1004 (Madill v. Currie) is published on Counsel Stack Legal Research, covering Michigan Supreme Court primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Madill v. Currie, 134 N.W. 1004, 168 Mich. 546, 1912 Mich. LEXIS 568 (Mich. 1912).

Opinion

Stone, J.

This is an action to recover damages for the publication of an alleged libel. Plaintiff is a resident of Midland county, and served as county treasurer for the four years immediately prior to January 1, 1909, and served as deputy county treasurer under his father, John Madill, for the four years immediately prior to January [548]*5481, 1905. The defendant is also a resident of Midland county, and at the time of the commencement of the investigation hereinafter referred to was a member of the board of supervisors of that county. The board of supervisors of Midland county employed one Charles H. Winke, a certified public accountant, to audit the books and records of the office of the county treasurer for the period of 11 years immediately prior to January 1, 1909. In his report of this audit, the accountant advised that, on account of no definite records having been kept by the county treasurers relative to the rebate transactions, it would be necessary to have an audit made of these transactions in order to determine whether the amounts taken by the county treasurers for rebated county taxes were correct or not. At various times the board of supervisors had passed what are termed “ rebate resolutions.” These resolutions contained a provision that the purchaser of certain lands therein described (in some instances of State tax lands in designated township), upon which the taxes were delinquent for three years and upwards —■ that is, State tax lands — could pay the county tax thereon by giving 10 per cent, thereof, and instructed the treasurer to charge the remaining 90 per cent, to the contingent fund. The full amount of the county tax would appear to the credit of the contingent fund, but the treasurer, collecting only 10 per cent, thereof, would charge the contingent fund with 90 per cent, rebated, and thus balance the account. In a . number of instances the township boards would adopt similar resolutions and make a like disposition of the township’s portion of the taxes delinquent against such lands, and would instruct the township treasurer to receipt to the county treasurer for the amount of county tax thus rebated. These amounts would be charged against the account of a township, but, of course, would have no bearing on the amounts of credit taken for county tax rebated which would be charged to the contingent fund of the county.

The rebate credits taken during the two terms of John [549]*549Madill — January 1,1901, to January 1, 1905 — amounted to $2,473.27. Credits for alleged rebating of county tax were taken by the plaintiff during his first two terms— January 1, 1905, to January 1, 1909 — as follows:

In 1905 ........................................§3,088 02
In 1906 ........................................ 1,935 14
In 1907 ________________________________________ 2,225 34
In 1908 as follows: June 30, §1,556 13
Deo. 31, 2,958 63.......... 4,514 76

No records were kept showing either to whom or upon what description such rebates were alleged to have been given. Seven hundred and seventy citizens and electors of Midland county petitioned the board at its January, 1909, session to have these rebate transactions audited, and the board employed said accountant, Winke, to make such audit, and appointed a committee, consisting of the defendant, as chairman, plaintiff, Byron Burch and Robert H. Lane as the other members, which committee was to assist in the investigation and have charge of the same. The board further provided:

“That said expert shall complete his work on said county treasurer’s books within thirty days of the time he is employed and shall file his report with the county clerk within thirty days; and said committee shall also file its report with the county clerk within the same time.”

The accountant filed with the clerk the report of his audit on February 23, 1910, which report showed a shortage of over $2,900 in the accounts of the treasurer’s office for the last five years covered by the audit; that is, during the last year of John Madill’s term and the two terms of plaintiff. Before making his report the accountant requested a meeting of the audit committee. The committee met on February 7,1910, with a stenographer in attendance, and the accountant made known to the committee his findings. The plaintiff, under oath, endeavored to explain the alleged shortage. Some time afterwards, and prior to March 11, 1910, the defendant, who was chairman of .the investigation committee, requested the com[550]*550mittee to join with him in making a report, and notified them that, if they neglected or refused to join with him, he would feel at liberty to make a report.

On March 11, 1910, defendant caused to be published in the Midland Sun a statement or report in the words and figures following, as alleged in the declaration:

“To the Citizens of Midland County:
“ Owing to the persistent and almost universal demand on the part of the people of Midland county to know the contents of the certified public accountant’s report on the audit of the rebate credits taken by the treasurers for the eleven years prior to January 1, 1910, I have decided to give out this statement upon my own responsibility.
“The audit committee has been in possession of the facts concerning the findings of the accountant since February 7, and the accountant’s report has been filed with the county clerk since February 22. Inasmuch, therefore, as the time within which we were expressly instructed to report by the board of supervisors has long since expired, I gave notice to the committee at a meeting Saturday evening last, that if a report was not to be made very soon to the public showing the progress made by us to date, I should feel at liberty to make any statement concerning the matter which seemed to me proper.
The report of the audit of the three years of Treasurer Burrington’s work shows that he took credit for rebated taxes to the amount of $1,285.03, while the audits of the records show him entitled to $1,289.30, a discrepancy of $4.27 in favor of the county. Mr. Burrington also filed, in nearly every instance, a statement showing the descriptions sold upon rebate basis and giving the exact amount that Treasurer Burrington charged, not only against the county, but the townships as well, for rebate, and made it a comparatively easy matter to check over his work and verify his credit entries.
“ No statements giving memoranda of rebate transactions occurring during the terms of John Madill or Leslie Madill, are on file in the treasurer’s office.
“ The report of the audit of John Madill’s term shows that no rebating was done by him prior to the several general rebate resolutions passed at the October, 1904, session of the board of supervisors, except in two or three instances under special resolutions to which he referred in [551]*551taking his credit and the amount of said special credits are correct. Following the adoption of the several rebate resolutions in October, 1904, purchases were made and reported by the auditor general in the months of November and December, upon which the rebates amounted to $1,034.64 and application was actually made to Leslie D.

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Bluebook (online)
134 N.W. 1004, 168 Mich. 546, 1912 Mich. LEXIS 568, Counsel Stack Legal Research, https://law.counselstack.com/opinion/madill-v-currie-mich-1912.