City of Phoenix v. Phoenix Newspapers, Inc.

UDALL, Justice.

Phoenix Newspapers, Inc., plaintiff, brought this action in Superior Court of Maricopa County against the City of Phoenix to recover excise taxes paid to the defendant under protest. In its amended complaint plaintiff described itself as a corporation duly organized and existing under the laws of the State of Arizona, having its principal place of business in the city of Phoenix, Maricopa County, State of Arizona. The amended complaint also stated the following:

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“Plaintiff is presently, and at all times hereinafter referred to has been conducting a publishing business within…