Wolverine Steel Co. v. City of Detroit

This is an action for the return of certain personal property taxes paid by plaintiff. Appellant claims these taxes were assessed in violation of art 1, § 10 of the United States Constitution as interpreted by this Court in Detroit v Kenwal Products Corp, 14 Mich App 657 (1968), leave to appeal denied, 381 Mich 811 (1969), cert den, 396 US 833 (1970). The lower court dismissed for no cause of action and an appeal was taken.

The appellant corporation paid personal property taxes, on August 31, 1968, on imported goods owned by it and stored in unopened boxes at various warehouses. It did so,…