City of Bisbee v. Williams

CHARLES P. ELMER, Superior Court Judge.

This is an action for declaratory judgment brought by the City of Bisbee, a municipal corporation, through its mayor and common council, as plaintiffs, against the Arizona Tax Commission, the individual members comprising said Commission, and E. T. Williams in his capacity as the then treasurer of the State of Arizona, as defendants.

An interpretation of five or at the most six words found in what is commonly referred to as the Arizona privilege sales tax law was sought by the city. A judgment sustaining the city’s viewpoint would have the effect of…