County of Hillsborough v. Knight & Wall Co.

THOMAS, J.:

In its bill of complaint appellee made an attack on the assessment for taxation of its tangible personal property for the years 1941 and 1942, alleging that the valuation fixed by the assessor far exceeded the “full cash value.” The tax official was said to have materially increased the sum shown in the return and this action on his part was charged to have been willful, discriminatory and deliberate resulting in a burden that was excessive and confiscatory. The answer contained a general denial of those averments of the bill directed to the value set by the assessor.

Before…