State v. Pacific Telephone & Telegraph Co.

This is an appeal from a judgment of the superior court denying the state recovery of certain penalties and interest claimed to be due from respondent under the state business tax - act, chapter 191, Laws of 1933, p. 869.

The state, through the attorney general, alleges in its complaint in the alternative for penalties and interest claimed to be due under chapter 191, Laws of 1933, in the amounts of $94,926.50 or $47,463.25, the alternative amounts being determined by certain calculations upon a twelve per cent and six per cent basis. The twelve per cent basis represents the penalty named in §…