Preston A. Blair Co. v. Jensen

BRINCK, District Judge.

Plaintiff is a dealer in automobiles at Blackfoot and brought this action to enjoin the collection of general ad valorem taxes assessed for the year 1928 on three new automobiles which had been shipped to him at Blackfoot from Detroit in September, 1928. A demurrer to the complaint was overruled, the defendants refused to plead further, and a decree was thereupon entered by the district court granting the injunction as prayed, from which decree the defendants have appealed.

It is alleged in the complaint that the automobiles were, at all times while in the plaintiff’s…