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MICHIGAN CONSOL. GAS CO. v. AUSTIN TWP.

Calendar Nos. 64-66, Docket Nos. 50,364-50,366.

373 Mich. 123 (1964)

128 N.W.2d 491

MICHIGAN CONSOLIDATED GAS COMPANY v. AUSTIN TOWNSHIP.

Supreme Court of Michigan.

Decided June 1, 1964.

Attorney(s) appearing for the Case

A.D. Ruegsegger, Cedric A. Richner, Jr., and Barry L. King (Dyer, Meek, Ruegsegger & Bullard, of counsel), for plaintiff.

William A. Harper (William T. McElwain, of counsel), for defendants.

Frank J. Kelley, Attorney General, Robert A. Derengoski, Solicitor General, T. Carl Holbrook and William D. Dexter, Assistant Attorneys General, for the intervenor-defendant.

ADAMS, J.

Plaintiff instituted actions against the defendant townships for the recovery of ad valorem personal property taxes imposed on natural gas located in the townships on December 31, 1960. The taxes were paid under protest.* The chief ground of protest was that the tax is discriminatory and illegal because it is assessed upon natural gas which is in interstate commerce.

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