Pere Marquette Railroad v. City of Ludington

This is a suit brought by the plaintiff 'to recover from the defendant a tax claimed to have been *398illegally assessed, and paid involuntarily and under protest. In the year 1899 the city of Ludington assessed the tax against the plaintiff on account of its ownership of a stock of groceries, of the value of about $1,000, situated in its warehouse in said defendant city. This stock of groceries was kept to furnish supplies for the crew and passengers on a line of steamboats owned and operated by plaintiff. These boats ran between said city of Ludington,- one of plaintiff’s termini upon Lake…