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NAT'L BANK OF DETROIT v. REV. DEPT.

Docket No. 19, Calendar No. 45,340.

334 Mich. 132 (1952)

54 N.W.2d 278

NATIONAL BANK OF DETROIT v. DEPARTMENT OF REVENUE.

Supreme Court of Michigan.

Decided June 27, 1952.

Attorney(s) appearing for the Case

Dickinson, Wright, Davis, McKean & Cudlip, for plaintiff.

Frank G. Millard, Attorney General, Edmund E. Shepherd, Solicitor General, and T. Carl Holbrook and William D. Dexter, Assistants Attorney General, for defendant.

BUTZEL, J.

Plaintiff, National Bank of Detroit, on behalf of itself and also of all national banking associations in Michigan, filed a petition under the declaratory judgment act (PA 1929, No 36 [CL 1948, § 691.501 et seq. (Stat Ann § 27.501 et seq.)]) for a declaration of rights as to their liability for payment of Michigan sales tax, alleging that the provisions of the Michigan sales tax act (PA 1933, No 167, as amended [CL 1948, § 205...

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