City of Phoenix v. Borden Company

JOHNSON, Justice.

The Borden Company, appellee (plaintiff below), brought this action against the City of Phoenix, appellant (defendant below), to determine whether certain of appellee’s sales should be included in the measure of *251‘the tax which the city, by its Ordinance No. •G-93, imposed on persons engaging in busi■ness within the city. A declaratory judgment was issued declaring that the sale and delivery of appellee’s products outside the •city limits of Phoenix was not subject to the •privilege tax imposed by the ordinance, and ;that appellee was not liable to the City of -Phoenix for…