National Motor Fleets, Inc. v. Brown

COLEMAN, Justice.

Appellant, owner and lessor of a motor vehicle, appeals from a judgment denying appellant’s application for mandamus to require the licensing authority to sell to appellant a vehicle license for $250.00 instead of $500.00. Appellant will sometimes be referred to as taxpayer.

Taxpayer is the owner of a truck tractor having a gross vehicle weight of 72,000 pounds. Taxpayer has leased the vehicle to a lessee who operates the truck tractor exclusively to carry lessee’s own products. Lessee has not hauled the property of others in the leased vehicle. Lessee furnishes its own driver…