APPEAL from a judgment of the Superior Court of the County of Maricopa. M. T. Phelps, Judge. Judgment affirmed in second cause of action, and reversed in first.
Messrs. Baker & Whitney and Mr. Lawrence L. Howe, for Appellant.
Mr. Richard F. Harless, County Attorney, and Mr. Leslie C. Hardy, Deputy County Attorney, for Appellees.
This action was for taxes paid under protest under the same circumstances as those paid in Southern Pacific Company, a Corporation, Appellant, v. Maricopa County, a Political Subdivision [56 Ariz. 257] and Municipal Corporation of the State of Arizona, and Ed Oglesby, Treasurer and Ex-officio Tax Collector of Maricopa County, Arizona, Appellees, ante, p. 247, 107 P.2d 212, and it was stipulated that the two cases should be disposed of together.
For the reasons set forth, the judgment of the trial court is affirmed as to the second cause of action, and is reversed as to the first and remanded with instructions to overrule the demurrer thereto, ...