ANNIS FURS, INC. v. City of Detroit

Boyles,- J.

This appeal involves 2 suits to recover taxes paid under protest. In 1949 Annis Furs, Inc., paid personal property taxes under protest to Wayne county and the city of Detroit on merchandise assessed at $197,403.48 which the plaintiff claims was not physically present in Detroit on the tax assessment date. The 2 suits were consolidated for trial and also on appeal. ■ The trial court entered judgments for the defendants and the plaintiff appeals. On this appeal only one question is involved:

“Does the city of Detroit (and county of Wayne) have the right to assess, for local taxation,…