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STATE TAX COMMISSION v. AL STOVALL MANGANESE

No. 6550.

84 Ariz. 333 (1958)

327 P.2d 1011

STATE TAX COMMISSION, a body politic and Warren Peterson, Thad M. Moore and William E. Stanford, as and constituting said Arizona State Tax Commission, Appellants, v. AL STOVALL MANGANESE, Monarch Mine; Globe Manganese; Stovall Manganese, Curry Mine; Stovall Manganese, Lake Mine; Stovall Mines, Maggie Mine; Stovall Manganese, Love Mine; Stovall Manganese, Lake Mine #2; Stovall Manganese, Price & Priceless Mine; Stovall Manganese, Applington Mine; Stovall Manganese, Bosley Mine; Doyle Mines; Stovall Manganese, Bosley Mine (at Seligman); Stovall Manganese, Crescent Mine, Appellees.

Supreme Court of Arizona.

July 15, 1958.

Attorney(s) appearing for the Case

Robert Morrison, Atty. Gen., and Bernard T. Caine, Asst. Atty. Gen., for appellants.

Rawlins, Davis, Christy, Kleinman & Burrus, and Chester J. Peterson, Phoenix, for appellees.

JOHNSON, Justice.

The sole question presented is whether or not sales of ore made to the United States government may be taxed by the State of Arizona, in view of the provisions of § 73-1308, A.C.A. 1939, which was in effect until July 9, 1954. This section reads as follows:

"The taxes herein levied shall not be construed to apply to transactions in interstate commerce which, under the Constitution of the United States, the state of Arizona is prohibited...

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