Campbell V. Commonwealth Plan Inc‪.‬

The Commonwealth Plan, Incorporated, a Massachusetts corporation, hereinafter referred to as plaintiff, brought an action against David H. Campbell, Superintendent of the Motor Vehicle Division of the State Highway Department, State of Arizona, hereinafter referred to as defendant, to recover certain license taxes imposed under A.R.S. § 40-641, which were paid under protest. This case is one of statutory interpretation, and none of the following facts are in dispute.