O''neil V. United Producers And Consumers Cooperative

McALISTER, J. A question having arisen as to whether the United Producers and Consumers Co-operative, a corporation, was liable for the payment of the sales tax of 2% on sales made by it from and after January 31, 1938, that corporation brought an action against D. C. O'Neil, Thad M Moore and C. Warren Peterson, members of the state tax commission of Arizona, under the declaratory judgments act, sections 27-701 to 27-706, Arizona Code of 1939, to have its rights and those of the tax commission relative to the payment of this tax ascertained and declared by a judgment of the court.