(DOWNLOAD) "State Idaho Ex Rel. Joe R. Williams V." by Supreme Court of Idaho No. 9694 # Book PDF Kindle ePub Free
eBook details
- Title: State Idaho Ex Rel. Joe R. Williams V.
- Author : Supreme Court of Idaho No. 9694
- Release Date : January 28, 1965
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 63 KB
Description
This is an appeal from a writ of mandate compelling appellants to pay to the State Treasurer the sum of $2,106.43 as the claimed remaining portion of the state's 1962 ad valorem taxes collected by Lemhi County. The facts as stipulated by the parties disclose that a mining company taxpayer, Misco P. C., Inc., paid under protest mine's profits tax on mining proceeds assessed pursuant to I.C. Tit. 63, ch. 28 for the years 1960 and 1961. Thereafter the taxpayer appealed the values assessed against it for both those years, through the County Board of Equalization, State Tax Commission and the Lemhi County District Court. The two appeals were consolidated for trial and heard March 18, 1963, by the court sitting without a jury. At the Conclusion of the hearing the parties stipulated that the court enter its order pursuant to I.C. § 63-2214[Footnote 1] directing the Lemhi County tax collector to pay $38,348.48 as refund of taxes erroneously collected and paid by Misco P. C., Inc., and it successor Howe Sound Company, for the years 1960 and 1961, for net profits tax of 1959 and 1960.
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