UNION TANK CAR CO. v. McKNIGHT

No. 5562.

84 F.2d 421 (1936)

UNION TANK CAR CO. v. McKNIGHT, County Collector.

Circuit Court of Appeals, Seventh Circuit.

March 13, 1936.


Attorney(s) appearing for the Case

Arthur E. Bristol, of Chicago, Ill., for appellant.

J. Stanley Bradbury, State's Atty., of Robinson, Ill. (H. Ernest Hutton, of Danville, Ill., of counsel), for appellee.

Before EVANS, Circuit Judge, and LINDLEY and BRIGGLE, District Judges.


This appeal involves the validity of a general personal property tax of $4,268.10 for 1933 levied by a county in Illinois upon tank cars owned by appellant, a New Jersey corporation, and leased to an Illinois refinery for the transportation of petroleum products in interstate and intrastate commerce. Appellant seeks to restrain the collection of the taxes, and the parties have agreed that the determination of this litigation shall control the 1934 taxes of $7,184.10, and...

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