Fredrick B. Cooper Co. v. Overstreet

LOPEZ, AQUILINO, Jr., Associate Judge.

Plaintiff below appeals from a final decree dismissing with prejudice its complaint praying for a decree directing that the defendant tax assessor cancel and annul the 1959 Personal Property Assessment against the plaintiff’s Tangible Personal Property and that the other defendants be enjoined from collecting or attempting to collect any such tax.

The complaint alleges that plaintiff’s personal property which was the subject of assessment complained of, were imports within the meaning of Article I, Section 10, Clause 2 of the Constitution of the United…