In the recent case City of Detroit v. Proctor, the defendant, a resident of Detroit, was owner of personal property located there in the year 1939. The city levied a tax on this property, which tax became a debt under the laws of Michigan on the first day of April, 1939, and became due and · payable on the 15th of July, 1939. During the month of June, 1939, the defendant removed both his person and his property from the state of Michigan and has since resided elsewhere. The treasurer of the city of Detroit, who is empowered by law to sue in the name of the city for the tax, filed an action in Delaware courts, obtained personal service on the defendant, and attempted to secure a judgment for the amount of the claim. In affirming a dismissal of the action, a superior court of Delaware followed the rule that one state will not enforce the revenue laws of another state. The court found the rule too well established to overthrow, and felt jurisdiction should be refused since the question involves vital interstate relations with which the courts are incompetent to deal without legislative mandate.
Bernard L. Trott S. Ed.,
CONFLICT OF LAWS-ENFORCING TAX LAWS OF SISTER STATES,
Mich. L. Rev.
Available at: https://repository.law.umich.edu/mlr/vol47/iss6/6