Michigan Consolidated Gas Co. v. Austin Township

Plaintiff instituted actions against the defendant townships for the recovery of ad valorem personal property taxes imposed on natural gas located in the townships on December 31, 1960. The taxes were paid under protest. The chief ground of protest was that the tax is discriminatory and illegal because it is assessed upon natural gas which is in interstate commerce.

The problem before the trial judge and before us on appeal is not to determine the applicable law —(there is no dispute as to the law) — but, rather, what the ultimate fact situation is from a considerable array of facts. The law…