Nolan-Peeler Motors, Inc. v. Wood

Citillingworth, Circuit Judge.

The plaintiff, an automobile dealer, filed a bill of complaint in February, 1937, against the Tax Collector and Tax Assessor of Dade County, and the Comptroller. Plaintiff alleged that the Tax Assessor for the year 1936, had illegally assessed, and the Tax Collector was endeavoring to illegally collect, an ad valorem tax against certain automobiles owned by the plaintiff, as part of its stock in trade, and not yet licensed under the motor vehicle laws of Florida. Plaintiff conceded that a part of the assessment, covering parts,' equipment and other personal…