Legal Opinion
Lane v. Lewis
Arizona Supreme Court
Decided July 3, 1956No. 6039PublishedCited by 2 opinions
1Opinion of the Court
LA PRADE, Chief Justice.
This is an action for a judgment declaring that Section 66-518, 1952 Cum.Supp., A.C.A.1939 (now A.R.S. § 40-641), imposing a license tax on motor carriers of property, is not applicable to plaintiff, and for the recovery of said tax, paid under protest. The court, sitting without a jury, held that Section 66-518, as applied to plaintiff, was invalid and, as a result, awarded plaintiff judgment for the aforementioned tax, plus interest. From that judgment defendant has prosecuted this appeal.
Reduced to the basic minimum, the facts, stipulated to by the parties, show…
2Cases cited13 opinions
- M'culloch v. State of MarylandSupreme Court of the United States · 1819
- James v. Dravo Contracting Co.Supreme Court of the United States · 1937
- Graves v. New York Ex Rel. O'KeefeSupreme Court of the United States · 1939
- Alabama v. King & BoozerSupreme Court of the United States · 1941
- Indian Motocycle Co. v. United StatesSupreme Court of the United States · 1931
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3Cited by2 opinions
- J. C. Penney Co. v. Arizona Department of RevenueCourt of Appeals of Arizona · 1980
- Campbell v. Commonwealth Plan, Inc.Arizona Supreme Court · 1966