Killingsworth v. Morrow

WINDES, Justice.

Ott Morrow, doing business as Morrow Motors, filed complaint against C. L. Lane, then Superintendent of Motor Vehicle Division, Arizona State Highway Department, for the recovery of $105.80 taxes which he paid under protest and which were levied under the provisions of section 66-518, 1952 Supp., A.C.A.1939, A.R.S. § 40-641. The complaint also seeks a declaratory judgment to the effect that the plaintiff is not a common carrier or contract carrier but is a private carrier of property. The tax was levied under the provisions of section 66-518, supra, upon plaintiff’s gross…