Plaintiff oil company sued to recover a tax penalty paid under protest in 1957 to the Superintendent of Motor Vehicles pursuant to A.R.S. §§ 28-1501 and 28-1506. The case was heard by the court without a jury and judgment was rendered in favor of the plaintiff-appellee, in the amount of the penalty. The state appeals the judgment and plaintiff filed a cross appeal urging this court to award interest...
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