Pepsi-Cola Bottling Co. Of Washington, D. C., Inc., a Corporation v. District of Columbia

McGOWAN, Circuit Judge:

The District of Columbia taxing system continues to make a personal property tax applicable to tangible personal property used in business enterprises. 1 The roots of that tax in an earlier and simpler stage of our economic evolution are suggested by its prescription that assessment shall be “at not less than the full and true value thereof in lawful money” on a fixed day in the year, i. e., July 1. The procedure for assessing the tax involves the printing and distribution by the D. C. Finance Officer of forms upon which the property-owner makes a return of his property…