Packard Contracting Co. v. Roberts

DE CONCINI, Justice.

Dale N. Roberts, the Yuma County Treasurer, hereinafter called the plaintiff, brought an action in the Superior Court for Yuma County against the Packard Contracting Company, a corporation, hereinafter called the defendant, for the collection of taxes upon personal property either owned by it or in its possession. The case was tried to the court sitting without a jury. From a judgment in favor of plaintiff, defendant appeals.

The defendant was engaged in road construction work in the State of Arizona. Certain machinery and equipment used by it in highway construction was…