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SCHEDULE E.

List of chancery cases commenced or now pending in which the State was directly interested.

Dix, Auditor General, v. Flint & P. M. R. R. Co.-Appeal from the circuit court of Manistee County. Affirmed.

In this case it appears that certain lands belonging to defendant railroad company were listed on the general assessment roll for taxation in the year 1895; that on the hearing of the Auditor General's petition for the sale of delinquent lands the railroad company filed objections to a decree against their lands in the circuit court for the said county. The court held that certain of the lands were, and certain were not, assessable under the general tax law. The Auditor General appealed from this determination. Supreme court held that the lands are used for railroad purposes, thereby exempting the same from general taxation, and affirmed the decree of the lower court, with costs.

(Reported in 78 N. W. 889.)

Laura Berkey v. Burchard et al.; Burchard v. Berkey et al.; Lord v. Dix, Auditor General, et al.

Appeal from the circuit court from the county of Ottawa, in chancery.

Bill by Laura Berkey against George W. Burchard, Jr., and others, to review a tax sale. George W. Burchard and Francis Lord filed cross bills. Bill dismissed and complainant appeals. Lower court affirmed.

1. Under Pub. Act 1897, p. 288, Sec. 70, providing that "no [tax] sale shall be set aside after confirmation except in cases where the taxes were paid or the property was exempt from taxation," leave to file a bill of review to set aside such a sale after confirmation can only be allowed where total want of jurisdiction to make the decree is shown, or one of the two causes mentioned in the statute exists. 2. Under Pub. Acts 1897, p. 2, Sec. 70, providing that "no [tax] sale shall be set aside after confirmation except in cases where the taxes were paid or the property was exempt from taxation," when a bill of review has been granted for one of the causes mentioned in the statute the hearing must be confined to such cause.

3. An objection not preserved in a bill of review, and not shown to have been presented in the trial court, cannot be raised on appeal.

(77 N. W. 635.)

Dix, Auditor General, v. Women's Temperance Ass'n of Manistee.

Appeal from Manistee circuit. Reversed.

The Women's Temperance Association of Manistee is a corporation organized under act No. 356, laws of 1865, being an act authorizing the formation of corporations for literary and scientific purposes. The object of said corporation being "for the purpose of furnishing a free public reading room and library." For this object certain real estate was donated, consisting of two lots, and with the aid of contributions a two-story building was erected by defendant. It became necessary in 1888, in order to meet expenses, to lease said building for a term of 99 years, upon condition that the lessee should keep a public reading room similar to the one kept by said defendant. Supreme court held that a library building leased for a term of years by the defendant for the purposes and conditions before stated, is not real estate occupied by a library association "solely" for library purposes within

the provisions of Sec. 7, Subd. 4, of act No. 206, laws of 1893, so as to exempt it from taxation.

(Reported in 78 N. W. Rep. 466.)

Mary Shefferly v. Dix, Auditor General, et al.

In this case an appeal was taken from the circuit court for the county of Macomb, in chancery.

Petition by Mary Shefferly against the Auditor General and others to re-open a decree in a certain tax proceeding. From an order granting the relief, defendants appealed. Case reversed.

(79 N. W. 693.)

People ex rel, Maynard, Atty. Gen., v. Village of Holly.

Above is an appeal from the circuit court for the county of Oakland, in chancery. Bill in chancery by the people, on the relation of the Attorney General, against the village of Holly, for an injunction. From a decree granting a temporary injunction, complainant appeals.

Affirmed. The court held that an incorporated village, authorized to provide for the preservation of public property and to make other regulations for the safety and general welfare of its inhabitants, has power to offer a reward for the conviction of the incendiaries who had set fire to buildings within its limits.

Northwestern Mut. Life Ins. Co. v. Campbell, Commissioner of Insurance.-Injunction. Granted.

The Liverpool and London and Globe Ins. Co. v. Campbell, Commissioner of Insurance.-Injunction. Order granted restraining defendant from revoking above mentioned company's license.

Maynard, Att'y Gen., v. The Granite State Provident Association et al.

The above case was commenced in the circuit court for the county of Ingham, in chancery, on March 21, 1896.

The object of the bill was the appointment of a receiver and the collection of the Michigan assets for the satisfaction of all claims of Michigan creditors, the remainder to be turned over to one Taggart, who had been appointed receiver of the respondent corporation by the supreme court of New Hampshire, which had declared the corporation insolvent.

The appointment of a Michigan receiver was asked on the ground that the defendant's license to do business in Michigan had been revoked. The object was to first pay all citizens of Michigan, who were creditors of the corporation, in full under a statute of Michigan to that effect.

Before filing their answer in the above court, Taggart, who appeared for the corporation, filed a petition, upon which the bill was removed to the circuit court of the United States for the eastern district of Michigan, on the ground of diverse citizenship.

It appeared from the agreed statement of facts that if all the Michigan assets of the corporation were applied to the payment of Michigan creditors, their claims would be satisfied in full and but a small balance would be turned over to the New Hampshire assignee.

The United States circuit court held against the complainant, among other reasons, because the act under which they assumed to satisfy the claims of all Michigan creditors prior to those of citizens of other states was in violation of the constitution of the United States, in that it impaired the obligation of contracts, and discriminated between citizens of Michigan and citizens of other states.

The case was thereupon appealed to the United States circuit court of appeals, where the decree of the circuit court was affirmed, the court basing its decision on the opinion laid down by the supreme court of the United States in Blake v. McClung announced December 12, 1898, Mr. Justice Harlan delivering the opinion.

The above case, which went up to the United States supreme court from the supreme court of Tennessee, presented practically the same statement of facts as does the present case.

The statute of Tennessee provided that home creditors should have priority in the distribution of assets over all creditors being residents of any other country or countries.

The opinion of the court was to the effect that the above provision could not discriminate between citizens of Tennessee and citizens of other states of the United States in the distribution of assets, as it would be in contravention of second sec tion of the fourth article of the constitution of the United States.

The United States circuit court of appeals, following the above case, affirm the decree of the court below.

Horace M. Oren, Attorney General, v. Michigan Accident Association of Kalamazoo, Michigan.

Bill for appointment of a receiver.

Hearing was had in the 20th day of June, 1899, in the Kalamazoo circuit court. and Walter R. Taylor was appointed receiver. When the business of the association is wound up, case will be more fully reported.

LIST OF CHANCERY CASES PENDING.

State ex rel. Attorney General v. The A. P. Cook Company, Lim., et al.
Matilda C. Ledyard v. Dix, Auditor General, and Harry E. Culverwell.
Ideal Manufacturing Co. v. Hovey, Trustee, and Dix, Auditor General.
The State v. The Lake St. Clair Fishing and Shooting Club et al.

SCHEDULE F.

List of all chancery cases commenced, determined or pending, in which some State officer has been made a party and in which the State has some interest. These cases have been referred to the prosecuting attorneys of the various counties in which they were commenced, and left in their charge.

A. P. Cook Co., Ltd., v. George R. Sanford et al.-Bill in chancery. Calhoun county.

In re petition of Turner, Auditor General of State, for sale of certain lands for taxes assessed thereon. Macomb county.

Carl B. Schmidt v. Dix, Auditor General, and Riegal, treasurer of Bay. Bill in chancery. Bay county.

Alice A. Hall v. Dix, Auditor General, et al. Chancery bill. Muskegon county.

In re petition of State for sale of certain lands for taxes assessed thereon for year 1888. Petition to vacate decree. Oceana county.

Barney Anderson v. James H. McFarlan et al. Bill in chancery. Kalkaska county.

In re petition of the Auditor General for sale of certain lands for taxes thereon. Bill in chancery. Mackinac county.

Fremont J. Tromble v. Dix, Auditor General. Chancery bill. Bay county.

In re petition of State for sale of certain lands for taxes assessed thereon for years 1891, 1892, and 1893. Bill in chancery. Oceana county.

In re petition of the Auditor General for the sale of certain lands for taxes assessed thereon for years 1889, 1891 and 1892.

Matthew A. Malony et al. v. Auditor General and Clark W. Young. Bill to vacate decree. Marquette county.

Hannah L. Boice v. Dix, Auditor General, et al. Bill in chancery. Sanilac county.

In re petition of State for sale of certain lands for taxes assessed thereon for year 1894.

Absolum Wood v. Dix, Auditor General, and George O. Crane. Chancery case. Gratiot county.

Cynthia Bancroft v. Auditor General and George O. Crane. Bill in chancery. Gratiot county.

In re petition of State for sale of certain lands for taxes of 1889, 1891, and 1892. Chancery bill. Oceana county.

In re petition of State for sale of certain lands for taxes of 1891 and 1893. Bill in chancery. Iron county.

Albert Porter, F. H. DeGolia and William Smith v. John M. Corbin, Dix, Auditor General, et al. Chancery case. Eaton county.

In re petition of State of Michigan for sale of lands for taxes assessed for year 1891; and in the matter of the petition of William Sirr as next friend of Eveline Jane Goodrean and Emma Goodrean, infants. Chancery bill. Chippewa county.

In re petition of State for sale of certain lands for taxes assessed thereon for year 1894. Chancery bill. Bay county.

In re petition of Auditor General for sale of certain lands for taxes assessed thereon. Chancery bill. Ottawa county.

In re petition of Auditor General for sale of certain lands for taxes assessed thereon for years 1893 and 1894. Bill in chancery. Ontonagon county.

Elmira Kelsey v. James Pendill and Dix, Auditor General. Chancery case. Alger county.

Charles Kelsey v. Jack Pendill and Dix, Auditor General. Chancery case. Alger county.

Mary Bercot v. Dix, Auditor General, et al. Chancery case. Bay county.

Reuben Mitchell v. Dix, Auditor General, et al. Chancery case. county.

Presque Isle

Presque Isle

Reuben Mitchell v. Dix, Auditor General, et al. Chancery case. county.

Reuben Mitchell v. Dix, Auditor General, et al. county.

Chancery bill. Presque Isle

Reuben Mitchell v. Dix, Auditor General, and Malcolm McPhee. Chancery bill. Presque Isle county.

New Era Lumber Co. v. Dix, Auditor General, et al. Bill in chancery. Oceana county.

Cynthia Bancroft v. Dix, Auditor General, et al. Chancery bill. Gratiot county. Absolum L. Ward v. Dix, Auditor General, et al. Chancery bill. Gratiot county. Frank Lawrence v. Dix, Auditor General, et al. Bill in chancery. Sanilac county. Hugh Francis v. John Ryan and Dix, Auditor General. Chancery bill. Bay county.

John S. Husted v. Dix, Auditor General. Injunction bill. Gratiot county.

John J. Booth v. Dix, Auditor General, et al. Chancery bill. Midland county. Jane C. Maclean v. Dix, Auditor General. Injunction. Houghton county.

William H. Osmun, Sr., v. Warren Pierpont, and Dix, Auditor General. Bill in chancery. Shiawassee county.

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