State Tax Commission v. Martin

This action was filed by C. M. Martin against D. C. O’Neil, Thad M. Moore and C. Warren Peterson, as members of the tax commission of Arizona, to recover $18,392.60 paid by him under protest in accordance with the provisions of the Excise Revenue Act, Code, 1939, § 73-1301 et seq. Judgment in favor of the plaintiff in the amount sought with interest was rendered and the tax commission appeals.

The facts out of which the action grows are substantially as hereinafter stated. Prom May 1, 1935, until the date of the trial appellee, C. M. Martin, was engaged in the wholesale hardware, farm supply,…