O'Neil v. United Producers & Consumers Cooperative

A question having arisen as to whether the United Producers and Consumers Cooperative, a corporation, was liable for the payment of the sales tax of 2% on sales made by it from and after January 31, 1938, that corporation brought an action against D. C. O’Neil, Thad M. Moore and C. Warren Peterson, members of the state tax commission of Arizona, under the declaratory judgments act, sections 27-701 to 27-706, Arizona Code of 1939, to have its rights and those of the tax commission relative to the payment of this tax ascertained and declared by a judgment of the court.

The agreed statement of…