State Tax Commission v. Miami Copper Co.

UDALL, Chief Justice.

The defendant, State Tax Commission, appeals from a judgment awarded Miami Copper Company, plaintiff-appellee, for the recovery of excise taxes theretofore paid by it under protest. For convenience sake we shall refer, to the appellant as the “Commission” and to the appellee as plaintiff or the “Company”.

Although five separate appeals have been filed by the. Commission, our numbers 5434, 5435, 5436, 5437, 5438, by stipulation of the parties they were consolidated for presentation to this court. 74 Ariz. 244, 246 P.2d 877; 74 Ariz. 246, 246 P.2d 879 ; 74 Ariz. 247, 246…