Manufacturers National Bank v. City of Detroit

Plaintiff filed a bill of complaint under the declaratory judgment statute (Act No. 36, Pub. Acts 1929 [3 Comp. Laws 1929, § 13903, Stat. Ann. § 27.501]) for the purpose of contesting the propriety of the method used in the assessment and levy of certain personal property taxes for the year 1934 against the shareholders of plaintiff bank.

The following statement of facts as found by the trial judge is sustained by the evidence introduced when the cause came on for trial:

“Plaintiff, the Manufacturers National Bank of Detroit, was organized under the laws of the United States as a national…