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WAYNE CO. [MICH.] v. AM. STEEL EXP. CO.

277 A.D. 585 (1950)

Wayne County [Michigan] et al., Respondents, v. American Steel Export Co., Inc., Appellant

Appellate Division of the Supreme Court of the State of New York, First Department.

December 19, 1950.

Attorney(s) appearing for the Case

Leone Pecoraro of counsel (Francis C. Dale, attorney), for appellant.

Rodger Whelan of counsel (Chester B. McLaughlin with him on the brief; McLaughlin & Stickles, attorneys), for respondents.

PECK, P. J., GLENNON, VAN VOORHIS and SHIENTAG, JJ., concur.

CALLAHAN, J.

The plaintiffs are a foreign municipal corporation and its treasurer. They have brought this action on oral complaint in the Municipal Court of the City of New York to collect a personal property tax allegedly due and owing from the defendant for personal property located in the city of Detroit, Wayne County, Michigan, in the year 1943. The defendant moved for dismissal of the complaint on the grounds...

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