
    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.
   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.  