Cooper Motors, Inc. v. Board of County Commissioners

We will herein refer to the parties as they appeared in the trial court, where plaintiff in error was plaintiff and defendants in error were defendants.

The action was instituted by plaintiff to compel the correction, of an alleged erroneous inventory valuation for 1953 placed on automobiles constituting the stock of merchandise being offered for sale by plaintiff corporation, a dealer in new and used oars.

Defendant Hampton, as county assessor for Jackson county, included within the assessment, to which plaintiff objected, motor vehicles upon which the Colorado specific ownership^ tax had been…