[Download] "Carpenter v. People" by Colorado Supreme Court # eBook PDF Kindle ePub Free
eBook details
- Title: Carpenter v. People
- Author : Colorado Supreme Court
- Release Date : January 21, 1944
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 51 KB
Description
Cusack protested a delinquent service tax of two per cent totaling $885.64 assessed against him as an "advertising service agency." A hearing was had, as by law provided, and the director sustained the assessment. Cusack went to the district court by certiorari where the director was reversed. To review that judgment the director brings error. In our opinion the answer to one question presented by the five assignments disposes of the litigation, i.e., Did the district court exceed its powers? This, of course, involves the legality of the directors decision. It is unnecessary to detail further the procedural steps taken, as these are not questioned, or cite the several governing sections of our law. The applicable act is chapter 202 of the Laws of 1941, and particularly sections 5(c), 13 and 14(b) thereof. So far as these are here material they do not differ from the provisions of the same sections of chapter 240, Laws of 1937, and chapter 158, Laws of 1939.