Sunday Lake Iron Co. v. Wakefield, 247 U.S. 350 (1918)

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Sunday Lake Iron Co. v. Wakefield


No. 38


Argued November 9, 1917
Decided June 3, 1918
247 U.S. 350

ERROR TO THE SUPREME COURT
OF THE STATE OF MICHIGAN

Syllabus

An unequal tax assessment cannot be held in violation of the equal protection clause of the Fourteenth Amendment where a purpose of the assessing board to discriminate is not clearly established and where the discrimination may be attributed to an honest mistake of judgment and lack of time and evidence for making general revaluations when objection was made.

The good faith of tax assessor and the validity of their acts are presumed; when assailed, the burden of proof is upon the complaining party.

186 Mich. 626 affirmed.

The case is stated in the opinion.