United States v. City of Detroit

PETITIONER: United States
RESPONDENT: City of Detroit
LOCATION: Wolverine Tube, Inc.

DOCKET NO.: 26
DECIDED BY: Warren Court (1957-1958)
LOWER COURT:

CITATION: 355 US 466 (1958)
ARGUED: Nov 14, 1957
DECIDED: Mar 03, 1958

Facts of the case

Question

Media for United States v. City of Detroit

Audio Transcription for Oral Argument - November 14, 1957 (Part 1) in United States v. City of Detroit

Audio Transcription for Oral Argument - November 14, 1957 (Part 2) in United States v. City of Detroit

William J. Brennan, Jr.:

(Inaudible)

Roger P. O'Connor:

Yes Your Honor.

William J. Brennan, Jr.:

(Inaudible)

Roger P. O'Connor:

That's correct.

William J. Brennan, Jr.:

Now all (Inaudible)

Roger P. O'Connor:

That's correct.

William J. Brennan, Jr.:

But no (Inaudible) enter into regularly the assessment phase (Inaudible)

Roger P. O'Connor:

Only lands that come in under this Act 189.

William J. Brennan, Jr.:

(Inaudible) and I gather that given (Inaudible) lease, let's say for a 20-year lease the tax (Inaudible) the City tax rate (Inaudible) $1000000, is that right?

Roger P. O'Connor:

Lumped in with a whole assessment valuation.

William J. Brennan, Jr.:

(Inaudible)

Roger P. O'Connor:

Yes.

William J. Brennan, Jr.:

Now if another 20-year lease on that property (Inaudible)

Roger P. O'Connor:

Yes in proportion for the amount of property he is using.

Earl Warren:

Well Mr. O'Connor do you have two rolls, do you have a personal property roll and a real property tax roll?

Roger P. O'Connor:

Yes we do Mr. Justice Warren.

Earl Warren:

Then how does this get on your real property roll, I notice this exhibit says City of Detroit personal property assessment roll.

Now that's different, how do you put it on --

Roger P. O'Connor:

It's very well taken Your Honor please --

Earl Warren:

-- formally here and then put it no your real property.

Roger P. O'Connor:

For lack of a better placed put it, I would, you know, as the answer.

We use this and noted on this roll, leased land building Act 189 PA 1953 to distinguish the properties on this roll from properties that would be on the general personal property assessment role and subject to the general personal property assessment taxes.

We merely use this form and placed on this form that notation, and that notation also was included in the bill, tax bill that was sent to the lessee so that he was -- he could not possibly under -- by any stretch of imagination conclude that this was on the personal property assessment roll subject to general personal property assessment laws, but was subject to the provisions of Act 189, which merely taxes the use.

Earl Warren:

Well then is this a third kind of a roll, you have your real estate roll and you have your personal property tax roll and is this a third kind of tax roll?

Roger P. O'Connor:

You might call it that Your Honor.

The act was -- the act was new, and when we were starting to --

Earl Warren:

Well, I am not criticizing and I am just trying to find out but what I wanted to ask you because I should maybe have understood you, but I didn't.

I do want to know if these pieces of property that are on in this Exhibit 97 are included in your real property roll for the purpose of fixing your real property rate?

Roger P. O'Connor:

They are Your Honor.

Earl Warren:

They are, all right, that's all.