Armstrong v. Ford Motor Co.

The defendant in error, Ford Motor Company, a Delaware corporation, alleging that a controversy existed between it and plaintiff in error, hereinafter mentioned as the state, as to the application and effect of chapter 161, ’35 C.S.A. (chapter 216, S.L. 1935), an initiated law commonly designated as the “Colorado Chain Store License Law,” instituted a declaratory judgment action in the district court praying for an adjudication that the Ford Company was not liable for the payment of chain-store license taxes on Ford dealers, associate dealers and subdealers doing business in this state. The…