Saginaw Manufacturing Co. v. Secretary of State

The plaintiff asks for the writ of mandamus to compel the secretary of State to accept and file its report of June 30, 1922, without requiring it to pay a privilege tax on $463,846.25 of bonds owned by it outside of the State.

This litigation requires a construction of some of the provisions of Act No. 85, Pub. Acts 1921 (Comp.

Laws Supp. 1922, § 11361 [1-14]). The title of the act in part is:

“An act prescribing the fees, taxes and charges to be paid to the State by corporations doing or seeking to do business in this State.” * * *

Section 4 of the act reads:

“Sec. 4. Every corporation organized…