United States Gypsum Co. v. Department of Revenue

Appellant appeals from the dismissal on motion of its suit in assumpsit for recovery of certain taxes paid by it in relation to a period extending from the third quarter of 1953 through the second quarter of 1955.

This is still another attack upon the constitutionality of the business activities tax (PA 1953, No *550150)1 which we have recently affirmed. (See Armco Steel Corp. v. Department of Revenue, 359 Mich 430, and Eaton Manfg. Co. v. Department of Revenue, 359 Mich 459.) In this instance, however, plaintiff relies upon procedural omissions in legislative adoption of the final version of…