[Download] "City Of Orange V. Levingston Shipbuilding Co." by United States Court Of Appeals Fifth Circuit # eBook PDF Kindle ePub Free
eBook details
- Title: City Of Orange V. Levingston Shipbuilding Co.
- Author : United States Court Of Appeals Fifth Circuit
- Release Date : January 30, 1958
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 71 KB
Description
This appeal concerns the validity of the assessment of local ad valorem taxes made by the City of Orange, Texas, on the personal property of Taxpayer's shipyard enterprise. The case finds its way into the Federal Courts solely because of diversity of citizenship. Our disposition of it demonstrates, we think, that while presumably we must accept them, Meredith v. City of Winter Haven, 320 U.S. 228, 64 S. Ct. 7, 88 L. Ed. 9, and do the best we can with such matters relating to the intimate relation between local citizens and governmental entities of the State of Texas in a field of law where so many practical adjustments must continuously be made as the process of tax gathering moves on its relentless and unpopular course, the Federal forum is inept, its arsenal of relief is deficient, and Erie [Erie R. Co. v. Thompkins, 304 U.S. 64, 58 S. Ct. 817, 82 L. Ed. 1188] compels us to accept state holdings with a good deal of literalism that might not be so pervasive were we free, as a State Appellate Court, to modify, restrict or expand the prior doctrines as trial and error proves the need for change.
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