Swain Lumber Co. v. Newman Development Co.

This action in assumpsit originated in the common pleas court in Detroit, and was appealed to circuit court, where it was tried without a jury. The action is brought to recover for the amount of sales tax paid by plaintiff on sales of lumber by plaintiff to defendant on various dates from July 16, 1941, to September 4, 1942, the total amount of sales being $26,445.08 and tax paid, $793.65. Defendant .had judgment. Plaintiff appeals.

During the period mentioned, plaintiff was engaged in selling lumber at wholesale, with no license to sell at retail. Defendant had no license to sell at retail…