Giragi v. Moore

After our opinion holding chapter 77, Laws of 1935, commonly referred to as “The Excise Revenue Act of 1935,” imposed a privilege tax of 1 per cent, on the gross income of newspapers (48 Ariz. 33, 58 Pac. (2d) 1249) a motion for rehearing was filed raising for the first time the constitutionality of the act on the ground that it deprived appellants of due process of law, in contravention of the Fourteenth Amendment to the Constitution of the United States. This contention, it is asserted, finds support in the decision of the Supreme Court of the United States in Grosjean v. American Press…