Roberts v. Township of Charlevoix

Plaintiff sued to recover back the taxes, •which he paid under protest, which were levied on his tug, •enrolled and licensed under the acts of Congress, and used at the time in the navigable waters of this State. The facts found by the court below show that plaintiff is not, and was not, a resident of Michigan, but of Dakota, and that he paid taxes there on this same property.

The decisions of the United States supreme court have uniformly held that a vessel enrolled and licensed or registered under the United States navigation laws does not, by engaging in business within a state, become…