APPEAL from a judgment of the Superior Court of the County of Pinal. John P. Clark, Judge. Judgment reversed and cause remanded with instructions.
Messrs. Gust, Rosenfeld, Divelbess, Robinette & Coolidge, for Appellant.
Mr. Joe Conway, Attorney General, for Appellee State Tax Commission.
Mr. M. V. Gibbons, County Attorney, for Apache County.
Mr. John Pintek, County Attorney, Mr. Alfred C. Stoddard, Mr. John F. Ross, and Mr. Henry Beumler, Deputy County Attorneys, for Cochise County.
Mr. Edward Y. Weeks, County Attorney, and Mr. Frank E. Tippett, Deputy County Attorney, for Gila County.
Mr. Max T. Layton, County Attorney, for Graham County.
Mr. Richard F. Harless, County Attorney, and Mr. Leslie C. Hardy, Deputy County Attorney, for Maricopa County.
Mr. J. Mercer Johnson, County Attorney, and Messrs. Conner & Jones, Special Counsel, for Pima County.
Mr. W. C. Truman, County Attorney, and Mr. Ronald J. Ellis, Deputy County Attorney, for Pinal County.
[57 Ariz. 461] LOCKWOOD, C.J.
This is an action by Valley National Bank of Phoenix, a corporation, plaintiff, against Apache, Cochise, Gila, Graham, Maricopa, Mohave, Pima, Pinal and Yavapai Counties, and D. C. O'Neil, Frank Luke and Thad Moore, as members of and constituting the state tax commission and state board of equalization of the state of Arizona, defendants.
The facts set forth in the amended complaint necessary for a determination of the appeal may be stated as follows: Plaintiff is a banking corporation having its principal place of business in Maricopa county, and branches in each of the other counties defendant. On January 1, 1937, the assets of the bank amounted to something over $35,000,000, being composed of ...