City of Detroit v. Lake Superior Paper Co.
Michigan Supreme Court
Error to Wayne; Williams, J., presiding. Assumpsit by the city of Detroit against the Lake Superior Paper Company, Limited, for taxes. Judgment for plaintiff on a directed verdict. Defendant brings error. ■ Plaintiff brought the action to recover the amount of a tax it had levied upon defendant’s personal property.
Read the full summary
Error to Wayne; Williams, J., presiding. Assumpsit by the city of Detroit against the Lake Superior Paper Company, Limited, for taxes. Judgment for plaintiff on a directed verdict. Defendant brings error. ■ Plaintiff brought the action to recover the amount of a tax it had levied upon defendant’s personal property. With the plea defendant gave notice that it would show in its defense: “That the personal property taxed by plaintiff, as alleged in its declaration, was at the time said tax was levied and assessed, in process of transit to its purchasers: to wit, newspaper publishers within and…
1Opinion of the CourtOstrander, C. J.
(after stating the facts). The provision of the Constitution which is first invoked by *26appellant grants to the congress the power to lay and collect taxes, duties, imposts, and the other provisio'n denies to the States, without the consent of the congress, power to lay any imposts or duties on imports or exports, except what may be absolutely necessary for executing inspection laws.
The goods of defendant were brought into the United States from a foreign country. Appellee contends that whether they were imports within the meaning of the Constitution depends upon whether a duty had or had not…
2Cases cited4 opinions
- Brown v. HoustonSupreme Court of the United States · 1885
- American Steel & Wire Co. v. SpeedSupreme Court of the United States · 1904
- May v. New OrleansSupreme Court of the United States · 1900
- In re Appeal of Pitkin & BrooksIllinois Supreme Court · 1901
3Cited by8 opinions
- Price Paper Corp. v. City of DetroitMichigan Court of Appeals · 1972
- City of Detroit v. Kenwal Products Corp.Michigan Court of Appeals · 1969
- Garment Corp. of America v. State Tax CommissionMichigan Court of Appeals · 1971
- Rath Packing Co. v. General Cold Storage Co.Michigan Supreme Court · 1923
- Noll Equipment Co v. City of DetroitMichigan Court of Appeals · 1973
3 more not listed; retrieve them via the Exa API.