Detroit Shipbuilding Co. v. City of Detroit

This action was begun to recover a tax on personal property of $2,246.88, which was paid by plaintiff under protest. The facts not being in dispute, the court directed a verdict for the plaintiff.

The stipulation of facts shows that the Detroit & Cleveland Navigation Company contracted with the American Shipbuilding Company to construct for it two large passenger steamers for a stated consideration. The contract made it obligatory on the American Shipbuilding Company to keep the property insured. The American Shipbuilding Company constructed the hulls of the boats at Lorain, Ohio, and…