City of Mesa v. Killingsworth

STRUCKMEYER, Justice.

This is an original action in mandamus seeking to compel respondents to collect and apportion certain excise taxes in the manner petitioners believe the applicable law requires. We issued an alternative writ of mandamus, A.R.S.Const. Art. 6, § 5, as amended, allowing the parties an appropriate period of time to file, briefs.

The controversy arises out of the 1963 amendments to the Motor Vehicle Fuel Tax, Article 1, Ch. 9 of Title 28, of the Arizona Revised Statutes, § 28-1501 et seq., and the Use Fuel Tax, Article 2, Ch. 9 of Title 28, A.R.S. § 28-1551 et seq. Both…