Mid-Continent Airlines, Inc. v. Nebraska State Board of Equalization

This is an original action for a declaratory judgment commenced in this court to test the validity of sections 77-1244 to 77-1250, R. R. S. 1943. Such sections of the statutes authorize the assessment, levy, and collection of an ad valorem personal property tax against plaintiff’s flight equipment used in interstate commerce. Plaintiff contends that such taxation violates Article I, section 8, clause 3, of the Constitution of the United States, commonly referred to as the Commerce Clause. The defendants deny the unconstitutionality of the Nebraska act and assert the right to impose an ad…