PEPSI-COLA BOTTLING CO. v. DISTRICT OF COLUMBIA

No. 18107.

337 F.2d 109 (1964)

PEPSI-COLA BOTTLING CO. OF WASHINGTON, D. C., Inc., a corporation, Petitioner, v. DISTRICT OF COLUMBIA, Respondent.

United States Court of Appeals District of Columbia Circuit.

Decided June 4, 1964.


Attorney(s) appearing for the Case

Mr. Werner Strupp, Washington, D. C., with whom Mr. Joseph A. Kaufmann, Washington, D. C., was on the brief, for petitioner.

Mr. Robert E. McCally, Assistant Corporation Counsel for the District of Columbia, with whom Messrs. Chester H. Gray, Corporation Counsel, Milton D. Korman, Principal Assistant Corporation Counsel, and Henry E. Wixon, Assistant Corporation Counsel, were on the brief, for respondent.

Before BASTIAN, BURGER and McGOWAN, Circuit Judges.


McGOWAN, Circuit Judge:

The District of Columbia taxing system continues to make a personal property tax applicable to tangible personal property used in business enterprises.1 The roots of that tax in an earlier and simpler stage of our economic evolution are suggested by its prescription that assessment shall be "at not less than the full and true value thereof in lawful money" on a fixed day...

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