Case Name: CHICAGO & WEST MICHIGAN RAILWAY CO. v. COMMISSIONER OF RAILROADS
Court: Michigan Supreme Court
Jurisdiction: Michigan
Decision Date: 1898-12-28
Citations: 119 Mich. 135
Docket Number: 
Parties: CHICAGO & WEST MICHIGAN RAILWAY CO. v. COMMISSIONER OF RAILROADS.
Judges: 
Reporter: Michigan Reports
Volume: 119
Pages: 135–136

Head Matter:
CHICAGO & WEST MICHIGAN RAILWAY CO. v. COMMISSIONER OF RAILROADS.
Railroad Companies — Taxation — Gross Income — Switching Receipts.
A sum received by a railroad company for switching cars is a part of its gross income, and taxable as such, under Act No 328, Pub. Acts 1897.
Mandamus by the Chicago & West Michigan Railway Company to compel Sybrant Wesselius, commissioner of railroads, to amend his computation of relator’s taxes.
Submitted November 22, 1898.
Writ denied December 28, 1898.
Smith, Nims, Hoyt & Erwin, for relator.
Fred A. Maynard, Attorney General, for respondent.

Opinion:
Per Curiam;.
This case presents the general question as to whether the sum received by a railroad company for switching cars should be treated by the railroad commissioner as a part of its gross earnings. The case is ruled by Detroit,.etc., R. Co. v. Commissioner of Railroads, ante, 132.