Tucson Title Insurance v. State Tax Commission

— Tucson Title Insurance Company, a corporation, plaintiff, during the years 1934 to 1939, both inclusive, paid income tax to the state tax commission, defendant, under the provisions of what is known as the Income Tax Act of 1933 (Laws 1933, First Special Session, chapter 8, Arizona Code 1939, § 73-1501 et seq.) and its subsequent amendments. These payments were made without protest of any nature and were wholly voluntary. In 1940 plaintiff decided that it was, and at all times had been, exempt from any taxation under the act, by the provisions of section 73-1509, subdivision (h), Arizona…