AMERICAN OIL COMPANY v. NEILL

No. 9113.

414 P.2d 206 (1966)

AMERICAN OIL COMPANY, a corporation, Plaintiff-Respondent and Cross-Appellant, v. P. G. NEILL, former Tax Collector of the State of Idaho, and Floyd West, Acting Tax Collector of the State of Idaho, Defendants-Appellants and Cross-Respondents.

Supreme Court of Idaho.

February 25, 1966.


Attorney(s) appearing for the Case

Calvin Dworshak, Boise, for cross-appellant.

Allan Shepard, Atty. Gen., State of Idaho, and Wm. M. Smith, Asst. Atty. Gen., State of Idaho, Boise, for cross-respondents.


McFADDEN, Chief Justice.

This cause involves issues presented by American Oil Company, plaintiff, on its cross-appeal taken at the time the defendants appealed from a summary judgment in favor of plaintiff, holding portions of I.C. § 49-1201(g)2, contrary to and in violation of provisions of the Constitution of the United States. (See: American Oil Company v. Neill, 86 Idaho 7, 383 P.2d 350, reversed American Oil Company v. Neill...

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