Egge v. Davis

The issue in this case is the sufficiency of a "Notice of Highway Use Tax Assessment” which was sent by the defendant Public Utility Commissioner to petitioner.

The Commissioner appeals from the issuance of a peremptory writ of mandamus which held, in effect, that the Commissioner had failed to give petitioner sufficient notice of the challenged assessment.

The case arose out of the following circumstances:

The defendant Commissioner conducted a special audit of petitioner’s motor transport operation to determine if petitioner was liable for additional highway use taxes. As a result of this…