Pacific Intermountain Express Co. v. State Tax Commission

WADE, Justice.

Appellant, Pacific Intermountain Express Company, brings this action to obtain a declaratory judgment declaring it to be immune from payment of the registration fee for the use of certain truck-tractors and semitrailers which it has leased from the Defense Corporation of the United States. The District Court sustained respondent's demurrer to the complaint on the grounds that it failed to state facts sufficient to constitute a cause for action. Upon appellant electing to stand on his complaint, judgment of dismissal was entered and this appeal is taken therefrom.

The complaint…