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PORT CONSTRUCTION CO. v. GOVERNMENT OF VIRGIN ISLANDS

No. 15276.

359 F.2d 663 (1966)

PORT CONSTRUCTION COMPANY, Appellant, v. GOVERNMENT OF the VIRGIN ISLANDS.

United States Court of Appeals Third Circuit.

Decided May 2, 1966.

Attorney(s) appearing for the Case

Joseph A. McGowan, Miami, Fla. (Carey, Terry, Dwyer, Austin, Cole & Stephens, Miami, Fla., and Bailey & Wood, Charlotte Amalie, St. Thomas, V. I., on the brief), for appellant.

Francisco Corneiro, Atty. Gen., Charlotte Amalie, St. Thomas, V. I., for appellee.

Before KALODNER, Chief Judge, and MARIS and HASTIE, Circuit Judges.

Argued January 31, 1966, at Charlotte Amalie.

MARIS, Circuit Judge.

The plaintiff, Port Construction Company, brought this suit in the District Court of the Virgin Islands against the Government of the Territory for declaratory and injunctive relief. The complaint sets out two separate claims for relief. The first is for a determination that the Virgin Islands gross receipts tax law, 33 V.I.C. § 43, violates the commerce clause of the Constitution and...

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