MID-CONTINENT AIRLINES v. NEBRASKA STATE BOARD OF EQ.

No. 33260.

59 N.W.2d 746 (1953)

157 Neb. 425

MID-CONTINENT AIRLINES, Inc. v. NEBRASKA STATE BOARD OF EQUALIZATION AND ASSESSMENT.

Supreme Court of Nebraska.

July 17, 1953.


Attorney(s) appearing for the Case

Hotz & Hotz, Omaha, William F. Dalton and Robert M. Kane, Omaha, for plaintiff.

C. S. Beck, Atty. Gen., and C. C. Sheldon, Asst. Atty. Gen., for defendants.

Heard before SIMMONS, C. J., and CARTER, MESSMORE, YEAGER, CHAPPELL, WENKE, and BOSLAUGH, JJ.


CARTER, Justice.

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...

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