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MONTHAN v. CITY OF TUCSON

No. 6010.

80 Ariz. 179 (1956)

294 P.2d 668

Carl MONTHAN, d/b/a Carl Monthan Nursery, Appellant, v. CITY OF TUCSON, a municipal corporation, Appellee.

Supreme Court of Arizona.

March 6, 1956.

Attorney(s) appearing for the Case

Houston & Nihan, Tucson, for appellant.

Harry L. Buchanan and Harold R. Neubauer, City Attys., F. Dale Healy, Jr., and Charles C. Gatewood, Asst. City Attys., Tucson, for appellee.

LA PRADE, Chief Justice.

Plaintiff-appellant, Monthan, sought a declaratory judgment in the court below in order to ascertain whether he, as one engaged in the business of operating a nursery within the corporate limits of the City of Tucson, was obliged to pay that city's occupational license tax. Monthan based his action upon the premise that Sections 49-1301, 49-1302, A.C.A. 1939 [A.R.S. §§ 3-561 to 3-563], exempt...

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