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DETROIT BRIDGE CO. v. TAX BOARD

No. 51.

287 U.S. 295 (1932)

53 S.Ct. 137

77 L.Ed. 314

DETROIT INTERNATIONAL BRIDGE CO. v. CORPORATION TAX APPEAL BOARD OF MICHIGAN.

Supreme Court of United States.

Decided December 5, 1932.

Attorney(s) appearing for the Case

Mr. Victor W. Klein, with whom Messrs. Alfred A. Cook and Thomas G. Long were on the brief, for appellant.

Mrs. Alice E. Alexander, with whom Mr. Paul W. Voorhies, Attorney General of Michigan, was on the brief, for appellee.

MR. JUSTICE BUTLER delivered the opinion of the Court.

Appellant is a Michigan corporation engaged in operating the international bridge spanning the river between Detroit and Sandwich, Ontario. Acting under Act No. 85 of 1921, as amended by Act No. 175 of 1929, the secretary of state calculated, and appellee confirmed his determinations, that appellant was liable for a license fee tax of $3,000 for 1929 and $2,935.95 for 1930. Appellant obtained a review in the state...

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