General Motors Corp. v. State Board of Tax Appeals

This is an appeal from a Supreme Court judgment affirming the State Board of Tax Appeals and dismissing a writ of certiorari allowed to review the judgment of that tribunal. The only question in this case is whether an assessment of $2,500,000 on the personal property of the appellant, General Motors Corporation, for the year 1938 was a proper assessment.

So far as the record shows, the personal property assessment was not particularized but stated in a lump sum. The appeal of the taxpayer to the county tax board was dismissed. The appeal to the State Tax Board, dismissed by that body, prayed…