Brush v. State Ex Rel. Conway

— This action was brought by the State of Arizona, on the relation of its Attorney General, to secure a declaratory judgment as to whether publicly owned automobiles, registered for operation under the state’s highway code, are subject to and liable for the ‘ ‘ auto lieu ’ ’ tax provided for in section 11 of Article IX of the state Constitution as amended at the November, 1940, general election.

The plaintiff takes the position it is not liable for such tax and was sustained in that position by the trial court.

The defendant Brush by virtue of his office as Assessor of Maricopa County is…