(Download) "Killingsworth v. Ott Morrow" by Arizona Supreme Court ~ eBook PDF Kindle ePub Free

March 23, 2021

eBook details

Title: Killingsworth v. Ott Morrow
Author : Arizona Supreme Court
Release Date : January 26, 1957
Genre: Law,Books,Professional & Technical,
Pages : * pages
Size : 55 KB

Description

Ott Morrow, doing business as Morrow Motors, filed complaint against C. L. Lane, then Superintendent of Motor Vehicle Division, Arizona State Highway Department, for the recovery of $105.80 taxes which he paid under protest and which were levied under the provisions of section 66-518, 1952 Supp., A.C.A.1939, A.R.S. Â§ 40-641. The complaint also seeks a declaratory judgment to the effect that the plaintiff is not a common carrier or contract carrier but is a private carrier of property. The tax was levied under the provisions of section 66-518, supra, upon plaintiffs gross receipts for tow car service in the year 1954 and January and February, 1955. The court rendered summary judgment in favor of plaintiff for the amount of the taxes and adjudged that: