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C.A. ROBERTS CO. v. CITY OF DETROIT

Docket Nos. 56, 57, Calendar Nos. 46,708, 46,709.

346 Mich. 384 (1956)

78 N.W.2d 106

C.A. ROBERTS COMPANY v. CITY OF DETROIT. SAME v. COUNTY OF WAYNE.

Supreme Court of Michigan.

Decided September 4, 1956.

Attorney(s) appearing for the Case

Hill, Lewis, Andrews, Granse & Adams (Edward T. Goodrich and William W. Slocum, Jr., of counsel), for plaintiff.

Paul T. Dwyer, Corporation Counsel, Bert R. Sogge and Julius C. Pliskow, Assistants Corporation Counsel, for defendant city.

Gerald K. O'Brien, Prosecuting Attorney, and Hobart Taylor, Jr., Philip A. McHugh and Aloysius J. Suchy, Assistant Prosecuting Attorneys, for defendant county.

DETHMERS, C.J.

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...

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