Brown County v. Atlantic Pipe Line Co.

SIBLEY, Circuit Judge.

The taxes assessed in Brown County, Texas,, .for the year 1934 against Atlantic Pipe Line Company included a value of $88,400 fixed by the county officers for the physical property located in the county, and a value of $161,720 fixed by the State Board as Brown County’s part of $6,620,-200 of “intangible assets and property” owned in the State of Texas by the Pipe Line Company. The'Pipe Line Company on a bill against Brown County and its tax officers sought to enjoin the collection of the whole tax on the grounds principally that the law creating the State Tax Board and…