LANE v. LEWIS

No. 6039.

81 Ariz. 28 (1956)

299 P.2d 198

C.L. LANE, as Superintendent of the Division of Motor Vehicles of the Arizona Highway Department, Appellant, v. Blain LEWIS, sometimes known as B. Blaine Lewis, Appellee.

Supreme Court of Arizona.

July 3, 1956.


Attorney(s) appearing for the Case

Robert Morrison, Atty. Gen., R.G. Langmade and Ronald M. Bond, Asst. Attys. Gen., for appellant.

Duane Bird and Thomas L. Hall, Nogales, for appellee.


LA PRADE, Chief Justice.

This is an action for a judgment declaring that Section 66-518, 1952 Cum.Supp., A.C.A. 1939 (now A.R.S. § 40-641), imposing a license tax on motor carriers of property, is not applicable to plaintiff, and for the recovery of said tax, paid under protest. The court, sitting without a jury, held that Section 66-518, as applied to plaintiff, was invalid and, as a result, awarded plaintiff judgment for the aforementioned tax, plus interest...

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