Merchants Despatch Transportation Corp. v. Arizona State Tax Commission

DONOFRIO, Presiding Judge.

This is an appeal by appellant-plaintiff Merchants Despatch Transportation Corporation from an order dismissing its complaint which was brought against Arizona State Tax Commission and its members, hereinafter referred to as appellee, for the recovery of property taxes paid under protest in the sum of $21,811.19.

Appellant is a Chicago-based company furnishing railroad cars to others in interstate commerce, which cars pass occasionally through the State of Arizona, thereby becoming subject to state property taxes. Appellant, for purposes of these property taxes, is…