City of Burley v. Pfrost, 5752

Citation51 Idaho 255,4 P.2d 898
Decision Date29 October 1931
Docket Number5752
PartiesCITY OF BURLEY, CASSIA COUNTY, IDAHO, and OAKLEY HIGHWAY DISTRICT, Respondents, v. EMMITT PFOST, Commissioner of Law Enforcement, State of Idaho, BURLEY HOME OIL COMPANY, a Corporation, and CONTINENTAL OIL COMPANY, a Corporation, Appellants
CourtIdaho Supreme Court

APPEAL from the District Court of the Eleventh Judicial District, for Cassia County. Hon. Adam B. Barclay, Judge.

Action to restrain the collection of a gasoline tax. Judgment for plaintiff. Reversed.

Judgment reversed, with directions.

Fred J. Babcock, Attorney General, and Maurice H. Greene, Assistant Attorney General, for Appellants.

Wolfe & Neilson, for Respondents.

MCNAUGHTON, J. Lee, C. J., and Budge, Givens and Varian, JJ., concur.

OPINION

MCNAUGHTON, J.

The law applicable to Independent School District v. Pfost, ante, p. 240, 4 P.2d 893, argued and submitted at this term, is decisive of this case. Upon the authority of the opinion in that case the judgment in this case is reversed, with directions to sustain the demurrer and dismiss the complaint.

Lee, C. J., and Budge, Givens and Varian, JJ., concur.

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4 cases
  • Lyons v. Bottolfsen
    • United States
    • Idaho Supreme Court
    • March 21, 1940
    ...and the making of appropriations, the legislature has plenary power.) (State v. Banks, 33 Idaho 765-780, 198 P. 472; City of Burley v. Pfost, 51 Idaho 255, 4 P.2d 898; Independent School Dist. v. Pfost, 51 Idaho 240, P.2d 893, 84 A. L. R. 820; Ada County v. Wright, supra.) The act does not ......
  • Century Distilling Co. v. Defenbach
    • United States
    • Idaho Supreme Court
    • January 16, 1940
    ...Diefendorf Co., 54 Idaho 374, 32 P.2d 784; Independent School Dist. v. Pfost, 51 Idaho 240, 4 P.2d 893, 84 A.L.R. 820; City of Burley v. Pfost, 51 Idaho 255, 4 P.2d 898; Smallwood v. Jeter, 42 Idaho 169, 244 P. Furthermore, section 2 of the Declaratory Judgment Act (chap. 70 of the 1933 Ses......
  • Independent School Dist. v. Pfost, 5642
    • United States
    • Idaho Supreme Court
    • October 29, 1931
    ... ... EMMITT PFOST, Commissioner of Law Enforcement, State of Idaho, and BURLEY HOME OIL COMPANY, a Corporation, Appellants No. 5642 Supreme Court of ... is being taxed. ( City of Portland v. Kozer, 108 ... Ore. 375, 217 P. 833; City of Louisville ... ...
  • State ex rel. Pfost v. Boise City
    • United States
    • Idaho Supreme Court
    • March 25, 1937
    ...applicable to municipal corporations. (Independent School Dist. v. Pfost, 51 Idaho 240, 4 P.2d 893, 84 A. L. R. 820; City of Burley v. Pfost, 51 Idaho 255, 4 P.2d 898.) language of the motor fuels act in force when construed in Independent School District v. Pfost, and City of Burley v. Pfo......

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