State v. Texas Independent Oil Co.

BERNSTEIN, Justice.

Plaintiff oil company sued to recover a tax penalty paid under protest in 1957 to the Superintendent of Motor Vehicles pursuant to A.R.S. §§ 28-1501 and 28-1506. The case was heard by the court without a jury and judgment was rendered in favor of the plaintiff-appellee, in the amount of the penalty. The state appeals the judgment and plaintiff filed a cross appeal urging this court to award interest to the plaintiff on the amount recovered in the lower court.

Plaintiff is an oil company engaged in distributing motor vehicle fuel within the State of Arizona. As such, it is…