City of Phoenix v. Moore

This is an original proceeding by certiorari brought by the City of Phoenix against the State Tax Commission questioning the latter’s right to levy, assess and collect certain taxes from the city under the Excise Revenue Act of 1935, as amended. Chapter 77, Laws of 1935 as amended, §§ 73-1301 to 73-1334, Arizona Code, 1939.

According to the petition, the tax commission is claiming, and threatening to collect from the city, taxes on gross sales, for the period from May 1, 1935 to January 31, 1941, covering:

Advertising space................$ 272.38

Bus fares........................ 4,950.74

Street…