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BOYES v. STATE

No. 1 CA-CIV 435.

8 Ariz. App. 304 (1968)

445 P.2d 861

Roy BOYES, Appellant, v. The STATE of Arizona et al., Appellees.

Court of Appeals of Arizona.

Rehearing Denied January 23, 1969.

Review Granted March 25, 1969.

Attorney(s) appearing for the Case

Stevenson, Warden & Smith, by William W. Stevenson and Jerry L. Smith, Flagstaff, for appellant.

Gary K. Nelson, Atty. Gen., Walter O. Holm, Sp. Asst. Atty. Gen., Phoenix, for appellee State of Arizona.

Minne & Sorenson, by Richard Minne, Phoenix, for appellees Arizona Corporation Commission et al.

HATHAWAY, Chief Judge.

Roy Boyes was charged with violation of A.R.S. § 40-660, for failure to comply with motor carrier licensing and taxing statutes, a misdemeanor, and in addition, was assessed a tax, as a "contract motor carrier of property," under A.R.S. § 40-641.1 Maintaining that he is in fact a "private motor carrier, and therefore exempt from the tax," Boyes paid the tax under protest and sued for return of the monies...

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