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ALVORD v. STATE TAX COMMISSION

No. 5293.

69 Ariz. 287 (1950)

213 P.2d 363

ALVORD et al. v. STATE TAX COMMISSION et al.

Supreme Court of Arizona.

January 3, 1950.

Attorney(s) appearing for the Case

Scott & Green, of Phoenix, Whitney, Ironside & Whitney, of Phoenix, for petitioners.

Fred O. Wilson, Attorney General, Lorna E. Lockwood, Assistant Attorney General, Edward Jacobson, Assistant Attorney General, for respondents.

Cunningham, Carson, Messinger & Carson, of Phoenix, Gust, Rosenfeld, Divelbess, Robinette & Linton, of Phoenix, Evans, Hull, Kitchel & Jenckes, of Phoenix, Holzworth, Phillips & Jones, of Phoenix, Rawlins, Davis, Christy, Kleinman & Burrus, of Phoenix, Snell, Wilmer, Walsh, Melczer & Beauchamp, of Phoenix, Francis J. Ryley, G.R. Carlock, of Phoenix, Kramer, Morrison, Roche & Perry, of Phoenix, Jennings, Strouss, Salmon & Trask, J.A. Riggins, Jr., Henry S. Stevens, Rex H. Moore, of Phoenix, amici curiae.

WINDES, Superior Judge.

By a proceeding initiated directly in this court petitioners, for themselves and all other persons similarly situated, have sought a writ of prohibition to prevent the State Tax Commission of Arizona, from subjecting owners of agricultural lands, dwelling houses and certain other properties from which rentals are now being received to the provisions of the "Excise Revenue Act of 1935", as amended,...

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