Legal Opinion
People v. City & County of Denver
Supreme Court of Colorado
Decided November 26, 1928No. 12,019PublishedCited by 24 opinions
1Opinion of the CourtChief Justice Denison
The people of the state of Colorado brought suit to compel the City and County of Denver to pay gasoline and gasoline inspection taxes. A demurrer to the complaint was sustained and the state brings error.
There were five causes of action. By the first the state sought to recover the excise tax of two cents per gallon for gasoline used or offered for sale by the city while the act of 1919 as amended by § 1, c. 153, S. L. 1923, was in force, from July 1, 1925, to May 1, 1927.
The city’s principal objection to this cause of action is that municipalities are not subject to excise taxes unless they…
2Cases cited9 opinions
- State v. Camp SingMontana Supreme Court · 1896
- Denver City Railway Co. v. City of DenverSupreme Court of Colorado · 1895
- Altitude Oil Co. v. PeopleSupreme Court of Colorado · 1921
- In re the Inheritance Tax on the Estate of MackySupreme Court of Colorado · 1909
- Ex Parte ShawSupreme Court of Oklahoma · 1916
4 more not listed; retrieve them via the Exa API.
3Cited by24 opinions
- Mogis v. Lyman-Richey Sand & Gravel Corp.Court of Appeals for the Eighth Circuit · 1951
- People v. Texas Co.Supreme Court of Colorado · 1929
- State v. City of MontgomerySupreme Court of Alabama · 1933
- California Company v. StateSupreme Court of Colorado · 1959
- City of Ardmore v. State Ex Rel. Oklahoma Tax CommissionSupreme Court of Oklahoma · 1934
19 more not listed; retrieve them via the Exa API.