CTA Case No. 217 (Decision)

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.I�x��s1�rn�:Aw-E � 217 - r. .. � pa tnt f �� n o- r ,l 1 n an ppozt ni y to p~ese t h1 alde o �H Ill 0 � � l' re- 11 Wit. a h� July 28, 1 � p h ... � reinv � 1 1 il , l 1, n fr elnv of t at or �� � � � On 16, on-

� 217 - ... c X or e yea .1 p.l.u lea in- :r Ol' l n 1 i() f.n 1 �� any cti t �� 1 � 0 t e �� � � rr t ry ' l , rea I 1 tr nt ot pe 1 nY 7. 0 he � The dt 1 } � r / � y thf.l ina et tion � 0 n 1llary �c i on, 1 � o rt. ppeal . 90

� 217 - 1125 ch i t our c n n r in. tr .rlly, p�t t on v r th ppli n it of pr � � ill civil act on, th of raise in t � 1 ion 1 on of 0 v i cl t 1� 0 1 c ni c � t pon n in r peet to fir u � Th y 1' ay 1 u t l ctor f Int r ev mae ln y y � h c:onec ne� 0 y r1 1 1 ty of t h a y e p r of h oll ctor h X in tr t1v y or y j 1 ct1 � � ith c p cr p r0 t t c 11 ct on of put d � y q t on th uthor ty of th Col- r o co l c In h c t r, vo r y tr in j rth r coil ct on th r 1n y ly h C1rC � nc r. lly. 0 th pr th o eoll ct tl � n h r1 ht o t t h. � e 1 1 o lo t . H th c1 of th t of &ees in t t x not n c 5 ily involv t 91

- ..I l! -~ - c.r.. s � 217 � � � ltan rc: � of t .to collect. Th \: uallv one, y )( ci t '" x� Th , I bS � t to he t 0 for ��� 1 31 0 T pv that the ����� 1th f f1ve (5) , . %'1 f t 11 an under ��ctto 2 (c) .... 0 0 y - � eff.ctea wtt 1 i v ( r - nt. 11 ... - eo fc cr y1 � ly, � r 0 t nj r c in wl c 0 X th� c- a.r ~ l tf:ir I tv ' ct>r t v�l y at t c ll ct the s n� ct h 1 �t cy n ~x . � '� I~ 92

� 217 - 6- th1a co t on 14 of Republic ct � r ort n to t ����� n pp tly 11 y ny t f 1 ations 0 t x, � ������ nt h r � n r d .. l y t ct on 7 of 1 c:t , n� t xclua!v c cl ec 1 pute t 1 c ~on h erci � � t �1 y of ft ln res f van ea the t 1 � � Internal ev 93

� T. ;, � "'0. 217 .. 7- feet t at tax is 111 gal , uncons tutional , in!c- cu:ra � 0 on f� lly a ' r that th~ colloc- w!.ll caus r nd un on cionahl� pr ju 1c to th t p y r, oll tor ot rn rn 1 i ou p t!tion r the t x nd au qu .tly f tl 1 1 or �t r - fu in t n ' y to 0 n xt n pro o on hi point y our ~upr Co rt. utf!cc t o y th�t hil n er ct on v of th 0 � \0 c ur Y r tr in th coll ction of nt nal v nu x, th1 rule h n cd! - ":i ct on l l o pu c ct o. l 0 h ch uthor z ourt 0 1 coll ct on of &UC X nd cireum n �' t or in. h o rt, in h c o of h ~oll t r of nt �J rt of r x pp 1 � � L- 2, r 1 � l. 56 ( ff� c. r. e o. � y ' 9 } t ld: }0

� 217 -a- Yioualy, er a ct on l l of \ pu 1125, 1n r 1 tlon to s tion l t er o , 0\11 ' / n pet1 �on o a t er njo!n t1o of the � the rr y pres- c~1pt1o , if s ch � � 1 e. I I t a pe ition r J. � 0 11 � tax � ns for he ye � in � aa la , t � a uld ha � fi , 1� 0 c 1 , l an arch 1, l 7, a p 1vely. In v1 of e tion.r ' allure, in rnal rev nu ex ners 11 � corr � 1 return or pe 1 '1 n in vy o. e.r� on not havin be n � �� 1n �� ax 0 (a � ��� ' ion, Fe ~ r:y 11 ov � � 1 rr n o 1atra1nt n 1 y an voi , t h a vt � 1u ontr � - x <.;o ti n o 1 t1 1{ ) 0 h -I e 1 ita 95 x'1

��� � .17 -- he auth r y f th Coll to f 1 v nu to ef 11 c io f fie n y nco t X I y a ary tratlv proc only th hr"�v��r p od ro h h - tu n 0 l hv b 11 � ( %n r � �oll tor, In hi ca po y ft r ' 19 inc for h v� ly. n pon p t tio t h nd 1 � for h eoll c- nx � et n t o eoll e y QWlUUU<LI, tho of d tr of nt ~n 1 v v. l o oll � A. y �t 11 t r � J. c; ... ulu t � nt o ion l(d n � :t 1 y r 11 vy � :J5 0 t he 2, 47. tX plu ~~ r dh on ly 96

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