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LOCKWOOD v. COM'R OF REVENUE

Calendar No. 48,442.

357 Mich. 517 (1959)

98 N.W.2d 753

LOCKWOOD v. COMMISSIONER OF REVENUE.

Supreme Court of Michigan.

Writ granted October 22, 1959.

Attorney(s) appearing for the Case

Charles C. Lockwood and Charles P. Lockwood, each in propria persona.

Paul L. Adams, Attorney General, Joseph B. Bilitzke, Deputy Attorney General, Samuel J. Torina, Solicitor General, and Leon S. Cohan, Assistant Attorney General, for intervening Attorney General.

Stanton S. Faville, Chief Assistant Attorney General, T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for defendants by direction of the Attorney General.

CARR, J. (dissenting).

The legislature of the State at its current session undertook to increase revenues deemed necessary to defray governmental expenses. To accomplish that end PA 1959, No 263, was enacted as an amendment to the use tax act of 1937.* Said amendment followed in terminology the language of the statute as originally adopted. By section 3 thereof provision was made for an increase of the use tax to 4%, subject to...

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