A statute of Michigan establishing a county board of review of
tax assessments, applicable only to counties having a population in
excess of 500,000, violates § 30 of Art. V of the Michigan
Constitution, which forbids the passing of a local or special Act
in any case where a general Act can be made applicable.
12 F. Supp. 55 affirmed.
Appellee brought this suit to restrain the enforcement, in
relation to an assessment upon its property, of a statute of
Michigan establishing a county board of review. Act No. 33, Public
Acts of Michigan, First Extra Session, 1934.
The act established a county board of review of assessments for
counties having a population in excess of
Page 300 U. S. 30
500,000. The act was attacked as invalid under both the State
and Federal Constitutions. Interlocutory and permanent injunctions
were sought. The District Court, three Judges sitting (28 U.S.C. §
380), held that the requisite jurisdictional amount was in
controversy and that there was ground for the exercise of equitable
With respect to the state constitution, appellee contended that
the statute, by reason of the requirement as to population, was
limited in effect to Wayne County, and thus was a local and special
act in a case where a general act could be made applicable and
violated § 30 of Article V of the Constitution of Michigan, which
"The Legislature shall pass no local or special act in any case
where a general act can be made applicable, and whether a general
act can be made applicable shall be a judicial question."
The District Court of the Eastern District of Michigan, composed
of three judges especially versed in the jurisprudence of the
state, sustained that contention and granted a permanent
injunction. Great Lakes Steel Corp. v. Lafferty,
Supp. 55. We are unable to conclude that the court erred in
deciding this question of state law, and we accordingly affirm its