City of Detroit v. Tygard

This is a case of statutory construction. The statute involved is PA 1953, No 189, as amended by PA 1962, No 226 (MCLA § 211.181, Stat Ann 1968 Cum Supp § 7.7 [5]). It is a taxation statute. Both in the Public Acts and the Compiled Laws Annotated, the editorially supplied caption is:

“Taxation of lessees and users of tax-exempt [real] property; exceptions.”

The nature of the tax was judicially construed by this Court in United States v. City of Detroit (1956), 345 Mich 601. The decision was affirmed by the Supreme Court of the United States (1958), 355 US 466 (78 S Ct 474, 2 L Ed 2d 424). We…