Fifteenth Street Investment Co. v. People

The defendant in error, as plaintiff, brought an action against the plaintiff in error, a Colorado corporation, as defendant, in the district court of the City and County of Denver to collect certain use taxes alleged to be unpaid and owing by defendant by virtue of article 6, c. 144, ’35 C. S. A. (sections 37 to 46 inclusive.) Judgment was for plaintiff. Defendant by writ of error seeks a reversal. For convenience the parties are herein designated as they appeared in the trial court.

The cause was tried on stipulated facts. So far as pertinent to the issues here involved the facts were as…