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SECURITY-FIRST NATIONAL BANK v. STATE TAX COM'N

No. 5295.

69 Ariz. 293 (1950)

213 P.2d 367

SECURITY-FIRST NATIONAL BANK OF LOS ANGELES, a national banking association, and Robert John Corcoran, Co-Trustees pursuant to the Last Will and Testament of Minnie M. Ross, Deceased, Marion Porter Grace, a widow, Helen Grace Gaty, M.L. Grace, Frances Grace Rogers, Lesiie J. Mahoney and Olga M. Mahoney, his wife, and Pierce Farms, Inc., an Arizona corporation, Petitioners, v. STATE TAX COMMISSION of the State of Arizona, a body politic and corporate, and Warren Peterson, Joe Hunt and Thad M. Moore, as members of and constituting said State Tax Commission of the State of Arizona, Respondents.

Supreme Court of Arizona.

January 3, 1950.

Attorney(s) appearing for the Case

Armstrong & Spector of Phoenix, for petitioners.

Fred O. Wilson, Attorney General, Lorna E. Lockwood and Edward Jacobson, Assistants Attorney General, for respondent.

PER CURIAM.

The petitioners in the instant case are all landlords who are the owners of certain storerooms rented for mercantile purposes. This original proceeding in prohibition was instituted to prevent the State Tax Commission of Arizona from subjecting petitioners, and all other persons similarly situated, to the provisions of the "Excise Revenue Act of 1935", as amended, A.C.A. 1939, § 73-1301 et seq.

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