City of Detroit v. Proctor

Carey, J.:

The important question to be decided is whether an action may be brought in Delaware to enforce the revenue laws of another State or political • subdivision thereof. It is not alleged that a judgment was ever obtained in Michigan against the defendant for these taxes and this case is, therefore, not governed by the decision in Milwaukee County *196v. M. E. White Co., 296 U.S. 268, 56 S. Ct. 229, 80 L. Ed. 220, in which it was held that a judgment is not to be denied full faith and credit in State and Federal Courts merely because it is for taxes. In that case, the Supreme Court…