W. H. Atkinson Co. v. State Board of Tax Administration

Defendants, constituting tbe Michigan State board of tax administration, prosecute this appeal from a decree restraining the collection from plaintiff of an asserted sales tax. The facts are stipulated.

The circuit judge filed á comprehensive opinion as follows:

“This is an action brought to restrain the Michigan State board of tax administration from enforcing the collection of a certain tax which has been levied by it as against the plaintiff in this action.

“The general rule is that equity will not take jurisdiction to enjoin the collection of a tax but will remit the taxpayer to his remedy…