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CITY OF PHOENIX v. BORDEN COMPANY

No. 6358.

84 Ariz. 250 (1958)

326 P.2d 841

The CITY OF PHOENIX, a municipal corporation, and B.W. Bear, City Assessor, Appellants, v. The BORDEN COMPANY, a corporation, Appellee.

Supreme Court of Arizona.

Rehearing Denied July 8, 1958.

Attorney(s) appearing for the Case

William C. Eliot, City Atty., George Mariscal, John F. Mills and Dale E. Marenda, Asst. City Attys., Phoenix, for appellants.

Evans, Kitchel & Jenckes and Jos. S. Jenckes, Jr., Phoenix, for appellee.

JOHNSON, Justice.

The Borden Company, appellee (plaintiff below), brought this action against the City of Phoenix, appellant (defendant below), to determine whether certain of appellee's sales should be included in the measure of the tax which the city, by its Ordinance No. G-93, imposed on persons engaging in business within the city. A declaratory judgment was issued declaring that the sale and delivery of appellee's products...

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