Boyes v. State

HAYS, Justice.

This case is before us upon a petition for review of a decision of the Court of Appeals, (8 Ariz.App. 304, 445 P.2d 861) reversing the judgment of the Superior Court of Maricopa County, entered against the plaintiff, Boyes. The decision of the Court of Appeals is vacated.

Roy Boyes, plaintiff below, initiated this action in the Superior Court (a) to recover certain taxes paid under protest to the Motor Vehicle Superintendent of the Arizona Highway Department; (b) for declaratory judgment that he was at all times therein a private carrier within the meaning of that term as defined…