M.J. KELLY, J.
Defendants appeal as of right from orders of the Ingham County Circuit Court (1) denying defendants' motion for accelerated judgment and (2) granting plaintiff's motion for summary judgment on its supplemental complaint. The effect of these two rulings is to bar the Department of Treasury from collecting franchise fees in the aggregate amount of $1,371,614, plus interest, for the tax years 1967 through 1975. We affirm in part and reverse in part.
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