Mercury Press, Inc. v. District of Columbia

PRETTYMAN, Circuit Judge.

This is a petition to review a decision of the Board of Tax Appeals for the District of Columbia. The tax involved is a property tax imposed on tangible personalty situate in the District of Columbia on a designated day in each year.1 Petitioner reported separately, as not taxable, certain imported property. The Assessor levied a tax upon it. Upon appeal, the Board of Tax Appeals affirmed the assessment.

Petitioner imports newsprint from Canada, stores it in warehouses in the District, and sells it to publishers who break the original packages when the paper is put on…