State Board of Equalization v. Wyoming Automobile Dealers Ass'n

This case concerns the contention of automobile dealers that they are exempt from the payment of any tax on that part of their inventories consisting of new and used motor vehicles, because of the provision,in § 31-14, W.S.1957, to the effect that registration fees imposed upon motor vehicles and upon the owners thereof shall he in lieu of all other taxes.

Upon the complaint of Wyoming- Automobile Dealers Association and Tyrrell Chevrolet Company the district court granted a permanent injunction against tax officials of the state and Laramie County, restraining them from the assessment and…