
    The City of Grand Rapids v. Heman Leonard.
    Error to the Superior Court of Grand Eapids.
    Submitted January 23.
    Decided January 31.
    Assumpsit. Defendant brings error.
    
      Wm. Wisner Taylor and J. W. Ransom for plaintiff in error.
    
      Kennedy & Thompson for defendant in error.
    The exhibition of a warrant directing forcible proceedings for collecting a tax amounts to compulsion (Cooley on Taxation, 569 and cases cited) and a demand for its repays ment would be useless, Boston & Sandwich Glass Co. v. Boston, 4 Metc., 190; taxes illegally assessed and collected under protest may always be recovered back, Erskine v. Van Arsdale, 15 Wall., 75.
   Marston, J.

This case is similar to, and is governed by Grand Rapids v. Blakely, just decided.

The judgment must be affirmed with costs.

The other Justices concurred.  