(Download) "State v. Superior Court" by Arizona Supreme Court ~ Book PDF Kindle ePub Free
eBook details
- Title: State v. Superior Court
- Author : Arizona Supreme Court
- Release Date : January 08, 1951
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 54 KB
Description
This is an original proceeding for a writ of prohibition brought by petitioner C. L. Lane as Superintendent of the Motor Vehicle Division of the Arizona State Highway Department against respondent, the Honorable Fred C. Struckmeyer, Jr., Judge of the Superior Court of Maricopa County. Petitioner served on five alleged motor carriers, hereinafter referred to as "carriers", Reid Smith, A. G. Weaver, Ernest Garrison, W. L. Wahl, and Max W. Bronson, a "Notice to appear and be heard in the matter of the assessment of motor carrier tax" pursuant to sections 66-518 and 66-520, A.C.A. 1939, tentatively assessing to each "carrier" certain sums allegedly due the State of Arizona under those sections together with the penalties thereon. Section 66-518, supra, provides in part: "66.518. License tax -- Determining gross receipts. -- In addition to all other taxes and fees every common motor carrier of property and every contract motor carrier of property shall pay to the state, on or before the fifteenth day of each month, a license tax of two and one-half (2 1/2) per cent of the gross receipts from his operations within this state for the next preceding calendar month, as such carrier, * * *." Section 66-520, supra, provides for a twenty-five per cent penalty to be added to any tax not paid on or before the day prescribed for the payment thereof, and further: "* * * * Upon the failure of any motor carrier to pay said license tax, the superintendent shall inform himself as best he may, and fix the amount of such license tax due the state from such motor carrier for such calendar month, and such tax, so fixed by him shall be the tax due to the state from such motor carrier; * * *." The notice complied with the statute in that it set a date some three weeks in advance at which time the alleged carriers could appear before the superintendent should they wish to be heard in the matter of such assessment.
 "State v. Superior Court" by Arizona Supreme Court ~ Book PDF Kindle ePub Free){kind=link}