C. A. Roberts Co. v. City of Detroit

In these consolidated cases plaintiff sues respective defendants to recover personal property taxes paid under protest. It was engaged in the business of warehousing, wholesaling and distributing steel tubing in Detroit in connection with which it had on hand a quantity of “inventory” subject to personal property tax. Plaintiff’s declarations allege that its “inventory” and those of other taxpayers were assessed at true cash value; that this was discriminatory in that real estate in Detroit was at the same time assessed at substantially less than true cash value with the result that plaintiff…