National Bank v. Department of Revenue

Btítzel, J.

Plaintiff, National Bank of Detroit, on behalf of itself and also of all national banking-associations in Michigan, filed a petition under the declaratory judgment act (PA 1929, No 36 [CL 1948, § 691.501 et seq. (Stat Ann § 27.501 et seq.)}) for a declaration of rights, as to their liability for payment of Michigan sales tax, alleging that the provisions of the Michigan sales tax act (PA 1933, No 167, as amended [CL 1948, § 205.51 et seq. (Stat Ann 1950 Rev § 7.521 et seq.)}) conflict with section 5219 of the Revised Statutes of the United States (12 USCA, § 548) as to retail…