POLYCHROME INTERN. CORP. v. KRIGGER

Nos. 92-7509, 92-7510.

5 F.3d 1522 (1993)

POLYCHROME INTERNATIONAL CORPORATION v. Rudolph E. KRIGGER, Commissioner of Finance, Eric Dawson, Commissioner of Economic Development and Agriculture, Government of the Virgin Islands. CAMCO INTERNATIONAL, LIMITED v. Rudolph E. KRIGGER, Commissioner of Finance, Clement Magras, Commissioner of Licensing and Consumer Affairs, Derek M. Hodge, Lieutenant Governor, Eric Dawson, Commissioner of Economic Development and Agriculture. Rudolph E. Krigger, Commissioner of Finance, Eric Dawson, Commissioner of Economic Development and Agriculture, Clement Magras, Commissioner of Licensing and Consumer Affairs, Derek M. Hodge, Lieutenant Governor, Appellants in 92-7509. Polychrome International Corporation; Camco International, Limited, Appellants in 92-7510.

United States Court of Appeals, Third Circuit.

Decided September 10, 1993.


Attorney(s) appearing for the Case

Joseph M. Erwin (argued), Office of Attorney General of the Virgin Islands, Dept. of Justice, Charlotte Amalie, St. Thomas, U.S. Virgin Islands, for appellants/cross-appellees, Rudolph E. Krigger, Commissioner of Finance, Eric Dawson, Commissioner of Economic Development and Agriculture, Clement Magras, Commissioner of Licensing and Consumer Affairs, Derek M. Hodge, Lieutenant Governor.

Gustav A. Danielson (argued), Law Offices of Robert L. King, Charlotte Amalie, St. Thomas, U.S. Virgin Islands, for appellees/cross-appellants, Polychrome Intern. Corp.; Camco Intern., Ltd.

Before: GREENBERG, SCIRICA and GARTH, Circuit Judges.


OPINION OF THE COURT

SCIRICA, Circuit Judge.

In these consolidated class actions, Polychrome International Corporation and Camco International, Ltd. challenge certain Virgin Islands statutes imposing taxes and fees on "Foreign Sales Corporations." Seeking a refund and a permanent injunction against future assessments, they claim the statutes violate the United States Constitution, as well as United States and Virgin Islands law.1

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