Fruehauf Trailer Co. v. City of Detroit

Plaintiff brought this suit against the city of Detroit to recover personal property tax paid by plaintiff under protest. The suit was tried by the court without a jury. Plaintiff had judgment and defendant appealed.

Plaintiff filed with the board of assessors of the city of Detroit its sworn statement purporting to disclose all of its personal property subject to taxation; the amount disclosed being $4,679,020. Following the assessment of this property at the above valuation an audit, made at the instigation of the Detroit board of assessors of plaintiff’s books and records, disclosed…