City of Dearborn v. State Tax Commission

The city of Detroit operates through its department of street railways a transportation system which it acquired several years ago. In connection therewith it maintains facilities for the storage and repair of equipment, including buses, within the corporate limits of the cities of Dearborn and Highland Park. For several years, prior to 1960, the said cities assessed such motor buses and other equipment, stored and maintained within their limits, as personal property. The city of Detroit paid the taxes so assessed, apparently without question, and paid like taxes on its buses and other…