KILKENNY, Circuit Judge:
This appeal involves the validity of an ad valorem tax assessed by the County of Yolo on March 1, 1974, on certain rice owned by appellant. Appellant paid the tax and then instituted this action for a refund of the amount paid. It contends that the assessment was void in its entirety on the ground that the rice at the time of the assessment was in the export stream of commerce and constitutionally immune from local taxation under Article...
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