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STATE BD. OF EQUALIZATION v. WYOMING AUTO. DEAL. ASS'N

No. 3313

395 P.2d 741 (1964)

The STATE BOARD OF EQUALIZATION of the State of Wyoming, Roy E. Kane, as County Assessor of Laramie County, and Paul Groesbeck, as Treasurer of Laramie County, Appellants (Defendants below), v. WYOMING AUTOMOBILE DEALERS ASSOCIATION, a Wyoming corporation, on behalf of its dealer members, and Tyrrell Chevrolet Company, a Wyoming corporation, Appellees (Plaintiffs below).

Supreme Court of Wyoming.

October 20, 1964.

Attorney(s) appearing for the Case

John F. Raper, Atty. Gen., A. Fred Miller, Special Asst. Atty. Gen., John W. Pattno, Laramie County & Prosecuting Atty., Cheyenne, for appellants.

Brooke Wunnicke and A. Joseph Williams, of Williams, Wunnicke & Fennell, Cheyenne, for respondents.

Before PARKER, C.J., and HARNSBERGER, GRAY, and McINTYRE, JJ.

Mr. Justice McINTYRE delivered the opinion of the court.

This case concerns the contention of automobile dealers that they are exempt from the payment of any tax on that part of their inventories consisting of new and used motor vehicles, because of the provision in § 31-14, W.S. 1957, to the effect that registration fees imposed upon motor vehicles and upon the owners thereof shall be in lieu of all other taxes.

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