Detroit Automobile Club v. Secretary of State

The plaintiffs seek a writ of mandamus to compel the defendant to refrain from immediately administering and enforcing the gasoline tax act, so called, being Act No. 2 of the Public Acts of 1925. The act provides for a specific tax of two cents per gallon on gasoline sold or used within the State of Michigan, and appropriates the proceeds for the construction and maintenance of the public highways, as follows:

“Section 11. All sums of money received and collected by the secretary of State under the provisions of this act shall be deposited in the State treasury to the credit of the State…