Knight Newspapers, Inc. v. City of Detroit

Plaintiff’s newspapers are printed on paper stock called newsprint, 99% of which is imported from Canada. On December 31, 1964, tax day for the assessment of 1965 personal property taxes, plaintiff had on hand in the original package 2,304 tons of imported newsprint’. Defendant assessed the entire stock of newsprint. The Michigan State tax commission affirmed this assessment. Plaintiff claimed that 1,178 tons of the newsprint were exempt from taxation 1 and paid the tax on this amount under protest. Plaintiff instituted the present suit to recover the amount paid under protest. 2 Defendants…