Ricardo v. Ambrose. Appeal of Ricardo

This appeal from the judgment of the District Court of the Virgin Islands raises the question of the validity of the assessment in the year 1952 of taxes upon real property in the Municipality of St. Thomas and St. John for the calendar year 1951. The plaintiffs who are owners of real property in the municipality sought a declaratory judgment that the assessment of the taxes in question was invalid and an injunction restraining their collection. The district court found the assessment of the taxes to be valid and denied the injunction. D.C. (2 V.I. 266), 110 F.Supp. 716. Four of the…