Southern Pacific Company v. Cochise County

STRUCKMEYER, Justice.

The Southern Pacific Company brought this action in the superior court seeking to recover taxes paid under protest for the first one-half of the fiscal year 1959 and to enjoin future discriminatory assessments arising from alleged systematic undervaiua tion practices by appellees. From a judgment granting a motion to dismiss 'appellant’s complaint this appeal has been taken.

Appellant is a Delaware corporation owning and operating an interstate railroad system, a portion of which is located in the appellee counties of the state. In June 1959 the State Tax Commission…