George Shiras, Jr.

“ This was the case of a bill in equity filed in the circuit court of the United States for the eastern district of Michigan by Ralzemond A. Parker, a citizen of the state of Michigan, against the city of Detroit and certain officers of said city, seeking to set aside certain assessments and tax sales of complainant's land for the paving of Woodward and Blaine avenues in the city of Detroit. ”

“ Detroit, affirming a judgment of the supreme court of Michigan, that 'it was not the intention of the 14th Amendment to subvert the systems of the states pertaining to general and special taxation; that that Amendment legitimately operates to extend to the citizens and residents of the states the same protection against arbitrary state legislation affecting life, liberty, and property, as is afforded by the 5th Amendment against similar legislation by Congress ”

“ The case was thus disposed of by the learned judge in the circuit court:
'It is the claim of complainant that the charter, in the provisions mentioned (that the entire cost of the street improvements, except for street and alley crossings, etc., shall be assessed against the abutting property by the fronting measurement, without any regard to the special benefits received by the property or the relation to the cost of the improvement) , is in conflict with the 14th Amendment of the Constitution of the United States, and is null and void ”