STATE v. ADAMS

No. 9694.

409 P.2d 415 (1965)

STATE of Idaho ex rel. Joe R. WILLIAMS, Auditor, Plaintiff-Respondent, v. Paul ADAMS, Auditor of Lemhi County, Alice Hobbs, Treasurer of Lemhi County, Defendants-Appellants.

Supreme Court of Idaho.

December 28, 1965.


Attorney(s) appearing for the Case

Charles Herndon, Salmon, for appellants.

Allan G. Shepard, Atty. Gen., Larry D. Ripley, M. Allyn Dingel, Jr., and Richard E. Weston, Asst. Attys. Gen., Boise, for respondent.


SMITH, Justice.

This is an appeal from a writ of mandate compelling appellants to pay to the State Treasurer the sum of $2,106.43 as the claimed remaining portion of the state's 1962 ad valorem taxes collected by Lemhi County.

The facts as stipulated by the parties disclose that a mining company taxpayer, Misco P. C., Inc., paid under protest mine's profits tax on mining proceeds assessed pursuant to I.C. Tit. 63, ch. 28 for the years 1960 and 1961. Thereafter...

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