Gibbons & Reed Co. v. Department of Motor Vehicles

The Department of Motor Vehicles, certain public officers, and the State of California itself appeal from a judgment directing a writ of mandate to compel refund to respondents of registration fees, license fees, and penalties which respondents had paid, under protest and threat of seizure, upon certain vehicles, and to compel payment of interest on the moneys ordered refunded. The questions are:(1) Were the vehicles subject to the fees required of owners of vehicles driven upon a highway in the years 1955-1958?(2) If the answer to (1) is in the negative, is interest allowable on the claimed…