NORDEN LABORATORIES, INC. v. COUNTY BOARD OF EQUAL.

No. 38356.

203 N.W.2d 152 (1973)

189 Neb. 437

NORDEN LABORATORIES, INC., a corporation, Appellee, v. COUNTY BOARD OF EQUALIZATION OF the COUNTY OF LANCASTER, et al., Appellants.

Supreme Court of Nebraska.

January 5, 1973.


Attorney(s) appearing for the Case

Paul L. Douglas, County Atty., Floyd A. Sterns, Deputy County Atty., Lincoln, for appellants.

Cline, Williams, Wright, Johnson & Oldfather, Donald F. Burt, Lincoln, for appellee.

Heard before WHITE, C. J., and SPENCER, BOSLAUGH, SMITH, McCOWN, NEWTON and CLINTON, JJ.


SMITH, Justice.

The question is whether goods manufactured and stored by the owner in its licensed, bonded warehouse are exempt from taxation under free port laws. The district court rendered judgment for the taxpayer, and Lancaster county appeals. The latter contends undisputed facts fail to entitle the taxpayer, Norden Laboratories, Inc., to the exemption. Norden counters with a statutory interpretation and state and federal constitutional provisions.

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