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Property Law and Real Estate

Tax assessments

University of Michigan Law School

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Full-Text Articles in Law

Landlord And Tenant-Liability For Taxes Mar 1931

Landlord And Tenant-Liability For Taxes

Michigan Law Review

Defendant, a lessee, covenanted to pay all taxes assessed against the property. After having been transferred to several parties successively, the lease was surrendered on April 7, 1928, to the original lessor, under an agreement providing that, "the original lessee, and its assigns, shall be released from all further obligations imposed upon lessee in said lease contract." Taxes which had become a. lien. on the property by assessment Jan. 1, 1928, were due in three equal installments payable the following April 15th, July 15th, and Oct. 15th, respectively, Upon the failure of the original lessee to pay the taxes, the …


Remedies Of Illegal Taxation, Thomas M. Cooley Dec 1880

Remedies Of Illegal Taxation, Thomas M. Cooley

Articles

Taxation is to a nation what the circulation of the blood is to he individual; absolutely essential to life. In ordinary times it is the chief burden which government imposes upon the people, and is likely, therefore, to be the greatest source of discontent. This renders it of the utmost importance that taxation should as nearly as possible be just, and also that it should appear to those who pay it to be just. Absolute justice, however, is unattainable.