People v. Miller

delivered tbe opinion of the court.

The people of the state of Colorado sued Frank C. Miller to recover, under C. L. section 3660, et seq., a gasoline excise tax. Miller pleaded only two defenses that we need consider; the six-year statute of limitations, and payment. The people demurred to each of these defenses, the court overruled both demurrers, and, the people electing to stand upon the demurrers, dismissed the action.

Two questions are presented: 1. Does the six-year statute of limitations run against the state? 2. Was the defense of payment sufficiently pleaded?

1. Miller relies upon the…