LEONARDSON v. MOON

No. 10376.

451 P.2d 542 (1969)

92 Idaho 796

R.D. LEONARDSON, Virgil King, Emmett Bennett, John H. Pino, Phil E. Batt, and Marion Davidson, Plaintiffs-Appellants, v. Marjorie MOON, Treasurer of the State of Idaho; Marjorie C. Jonasson, Treasurer of the County of Ada; Deloy Giles, Treasurer of the County of Bannock; Clarence Planting, Ada County Auditor; Emmette Spraker, Bannock County Auditor, all State of Idaho, Defendants-Respondents.

Supreme Court of Idaho.

Rehearing Denied March 10, 1969.


Attorney(s) appearing for the Case

Samuel D. Eismann, Caldwell, for appellants.

Robert M. Robson, Atty. Gen., and Thomas C. Frost, Asst. Atty. Gen., Wilfrid W. Longeteig, former Deputy Pros. Atty., for Ada County, Boise, for respondents.

Iver J. Longeteig, III, of Hawley, Troxell, Ennis & Hawley, Boise, amici curiae Idaho Retailers Ass'n et al.


SPEAR, Justice.

This is an action instituted by the appellants, seeking to have declared unconstitutional certain portions of Chapter 116, 1967 Session Laws, beginning at page 229. This was H.B. No. 243 of the Thirty-Ninth Session of the Idaho Legislature, and was commonly referred to as the "Inventory Tax Phase-out Law." After a trial on the merits in the lower court, resulting in judgment for the defendants-respondents, the plaintiffs-appellants have appealed. We...

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