Pennsylvania Court of Common Pleas December 30, 1968, File No. 94075 (Emhart Corp. v. Town of West Hartford)

Hamill, J.

This is an appeal from the action and ruling of the board of tax review of the town of West Hartford in refusing to exclude from the assessment list certain personal property imported from Sweden. It is the claim of the plaintiff that such assessment and tax are illegal as constituting *135a duty on imports in violation of the United States constitution, article 1, § 10, clause 2.