Continental Motors Corp. v. Township of Muskegon

It is conceded that on the tax day of 1958 plaintiff Continental was in possession of certain personal property belonging to the United States. It is conceded also that such personal property was not at the time taxable, by force or authority of Michigan law or otherwise. Assessment thereof—for 1958—was nonetheless made and levy confirmed under the forms and procedures of the general property tax act. Plaintiff, under protest, paid (January 16, 1959) the tax as levied upon such personal property.2 This suit, to recover the amount paid, was instituted February 11, 1959. Trial to the court…