Commissioner of Revenue v. Grand Trunk Western Railroad

The State commissioner of revenue has appealed from an order of the Ingham county circuit court dismissing his petition for a declaratory judgment.

In 1941, the Grand Trunk Western Railroad Company, a Michigan corporation, obtained a decree in the district court of the United States for the eastern district of Michigan, southern division, permanently enjoining the auditor general of the State of Michigan — “from taking any steps or proceedings whatsoever for the purpose of collecting any taxes in excess of $25,171.40 for the year 1940 or for any year thereafter until taxes for the year 1949…