Smotkin v. Peterson

PHELPS, Justice.

This is an appeal from a declaratory judgment of the superior . court of Pima County.

The facts are that during the year 1949 the Arizona State Tax Commission, hereinafter called the commission, sought to collect a sales tax from appellants under the provisions of the Arizona Excise Revenue Act of 1935, A.C.A.1939, § 73-1301 et seq., for the privilege of engaging in business as contractors in Pima County, Arizona.

The commission made demand upon appellants to pay to it the $1 license fee and to file their returns as prescribed by the Act which appellants refused to do. The…