Wayne County Savings Bank v. Supervisor of Roscommon

Taxes — Municipal bonds — Mandamus. Mandamus will not lie to compel a township to assess a tax to pay the uncollected portion of a former assessment, ordered to be made to pay the amount then due upon its bonds, until after the sale for delinquent taxes of the lands upon which the former assessment was made.

Mandamus. On November 16, 1892, a mandamus was granted, upon the petition of the relator, requiring the respondent to assess upon the taxable property of the township of Roscommon the amount then due for principal and interest upon certain bonds issued by the township and owned by the relator. The assessment was made, but only a portion of the tax had been collected, when this application was made for a mandamus to compel the respondent to assess upon the roll, for 1893 a sum sufficient to cover the uncollected portion of the former assessment, and the amount which had matured on the bonds since said assessment; the relator stating in its petition that the circuit court for Roscommon county would not again convene until January, 1894, and that therefore relator would be prejudiced should it be remitted to the circuit under Circuit Court Rule No. 107.