People v. Duntley

This is an appeal from a judgment for the defendant in an action to recover highway transportation taxes.

During the years 1928 and 1929 the defendant was engaged in the business of transporting gasoline and crude, oil products between various points throughout the southern part of the state by means of autotrucks for hire. This action was commenced to recover a tax levied against the defendant by the State Board of Equalization, amounting to five per cent of the gross receipts from the operations of the defendant during the year 1928 and accruing penalties.

The state bases its claim to the tax…