Reynolds Fasteners, Inc. v. Wright

McMULLEN, Circuit Judge.

This matter is before us on alleged conflict of the decision in this case in the District Court in 184 So.2d 699 with the decision of the Second District Court of Appeal in Hansen v. Port Everglades Steel Corporation, Fla.App.1963, 155 So.2d 387.

In each of these cases, suit was instituted for a refund of personal property taxes paid under protest which taxes were levied on property immune from taxation pursuant to Art. I, Sec. 10, Clause 2 of the United States Constitution prohibiting states from levying taxes on imports and exports. The conflict arises from the…