Wyoming Supreme Court June 15, 1972, No. 4049 (Frontier Taxidermist, Inc. v. Wyoming Department of Revenue)

Mr. Justice PARKER

delivered the opinion of the court.

Frontier Taxidermist, Inc., was on audit assessed an additional $4,624.78 by the Sales Tax Division of the Department of Revenue, plus penalty and interest.1 Plaintiff paid the assessment under protest and filed suit alleging that the amount was erroneously and wrongfully levied, demanding judgment for the $4,624.78.