City of Detroit v. Gray

This is an action by the city of Detroit against defendant, Elmer J. Gray, a resident of Detroit, for the collection of personal property taxes claimed to be past due for the years 1938 to 1942 inclusive.

The material facts are not in dispute. Defendant, his wife and child occupied a home located in the city of Detroit. The home contained household furniture. In 1930, defendant entered into an agreement conveying his household furniture to his wife, This agreement was not recorded and was not known to the assessing officers. During the years 1938 to 1942 inclusive a notice was published in a…