State ex rel. Collier Land Investment Corp. v. Dickinson

WARREN, LAMAR, Circuit Judge.

This is an original proceeding in mandamus seeking the refund of intangible personal property taxes paid under protest on a number of agreements for deed entered into by and between the relator and numerous purchasers.

On its tangible personal property tax return for 1963, relator returned the agreements for deed as class D intangible personal property, which it said was error on its part. Subsequently, a county tax notice-receipt for taxes due on intangible personal property was received, the largest part of which constituted a class D intangible tax on the…