Production Steel Strip Corp. v. City of Detroit

The principal question presented *511by this case is whether and to what extent plaintiff Production Steel Strip Corporation has so acted upon the materials which it has imported for use in its manufacturing operations as to cause them to lose their distinctive character as imports and their immunity from property taxation within the meaning of "imports” as used in the Import-Export Clause, Art I, § 10, cl 2 of the United States Constitution.1

I—FACTS

Stipulated facts as pertinent are:

"Plaintiff, Production Steel Strip Corporation’s business is in part (1) to purchase hot roll steel coils and by…