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Santa Fe Trail Transportation Company v. Bowles

Supreme Court of Arizona

February 24, 1945

THE SANTA FE TRAIL TRANSPORTATION COMPANY, a Corporation; PACIFIC GREYHOUND LINES, a Corporation; PACIFIC FREIGHT LINES, a Corporation; WESTERN TRUCK LINES, LTD., a Corporation; BEKINS VAN LINES CO., a Corporation; G. F. D. LINES, INC., a Corporation; NAVAJO FREIGHT LINES, INC., a Corporation; CANTLAY & TANZOLA, INC., a Corporation; BURLINGTON TRANSPORTATION COMPANY, a Corporation; ALL AMERICAN BUS LINES, INC., a Corporation; SYSTEM FREIGHT SERVICE, a Corporation; B. W. BELYEA, Doing Business as BELYEA TRUCK CO.; and LANG TRANSPORTATION CORPORATION, a Corporation, Appellants,
v.
TOM BOWLES, as County Assessor of Maricopa County, State of Arizona, and Exofficio Agent of the Motor Vehicle Division of the Highway Department of the State of Arizona; M. A. GOODWIN, as Superintendent of the Motor Vehicle Division of the Highway Department of the State of Arizona; and HORACE MOORE, as Superintendent of the Highway Patrol Division of the Highway Department of the State of Arizona, Appellees

APPEAL from a judgment of the Superior Court of the County of Maricopa. Howard C. Speakman, Judge.

Judgment affirmed.

Messrs. Jennings & Salmon, Messrs. Beer & Christy, and Mr. Hess Seaman, for Appellants.

Mr. Joe Conway, Attorney General, and Mr. A. R. Lynch, Assistant Attorney General, for Appellees Goodwin and Moore; Mr. James A. Walsh, County Attorney, and Mr. Louis B. Whitney, Deputy County Attorney, for Appellee Bowles.

Hall, Superior Judge. Stanford, C. J., and Morgan, J., concur.

Note: Due to Judge LaPRADE having disqualified himself, Honorable Wm. G. HALL of the Superior Court of Pima County was called to sit in his stead.

OPINION

Hall, Superior Judge.

[62 Ariz. 178] The Santa Fe Trail Transportation Company, a corporation, and others, seek

Page 723

to enjoin and restrain the Maricopa County Assessor and certain state officers from enforcing the collection of a tax imposed by Section 11, Article 9, of the Constitution of Arizona, as amended by the vote of the people of Arizona at the general election held in November, 1940.

The Article as amended, so far as material herein, reads.

"Beginning January 1, 1941, a license tax is hereby imposed on vehicles registered for operation upon the highways in Arizona, which license tax shall be in lieu of all ad valorem property taxes on any vehicle subject to such license tax. Such license tax shall be collected annually by the registering officer at the time of application for and before registration of the vehicle each year . . . ."

The defendants filed their motion to dismiss the complaint on the ground that the plaintiffs have an [62 Ariz. 179] adequate remedy at law under Section 73-841, Arizona Code Annotated 1939, which so far as material reads:

". . . No person upon whom a tax has been imposed under any law relating to taxation shall be permitted to test the validity thereof, either as plaintiff or defendant, unless such tax shall first have been paid to the proper county treasurer, together with all penalties thereon. No injunction shall ever issue in any action or proceeding in any court against this state, or against any county, ...


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