State Tax Commission v. El Paso Natural Gas Co.

This appeal, by the State Tax Commission of Arizona, is from an injunction restraining the commission from collecting or attempting to collect any privilege sales taxes from the appellee, El Paso Natural Gas Company. The State Tax Commission will hereinafter be referred to as the commission, and the El Paso Natural Gas Company as the company or appellee.

The facts, briefly stated, are these:

The appellee is principally engaged in the transportation of natural gas through its interstate pipelines originating in New Mexico and Texas and passing through Arizona to California. Its pipelines are…