Engineering Society of Detroit v. City of Detroit

This is a chancery suit brought by plaintiffs to cancel a property tax assessed by the city of Detroit for 1942 on their real and personal property. Plaintiffs claim that their property is exempt from taxation because they are educational or scientific institutions. The court held that the property was not exempt from taxation and plaintiffs appeal from a decree dismissing their bill of complaint. There is no dispute as to the basic facts. The parties are at issue only as to permissible inferences to be drawn from the established facts, and the rules of law which should apply.

The applicable…