City and County of Denver v. Denver Publishing Co.

We will refer to the plaintiffs in error collectively as Denver and to the defendant in error Denver Publishing Company as taxpayer. Denver brings writ of error to review a judgment entered upon motions for summary judgment filed by both parties whereby the trial court reversed in part and affirmed in part an order of the Board of Equalization of the City and County of Denver. That board had upheld the validity of assessment of ad valorem taxes levied by Denver on all newsprint imported by the taxpayer from Canada and held for storage in the warehouses and publishing plant of the taxpayer in…