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1943 Arizona Attorney General Reports and Opinions 1 (1943)

handle is hein.sag/sagaz0064 and id is 1 raw text is: January 2, 1943

Arizona State Tax Commission
State House
Phoenix, Arizona
Gentlemen:
In reply to your letter of December 31st, you are advised that the
initiated measure of 1942 provides in part as follows:
The State Treasurer of the State of Arizona shall
'-pay ten per cent (10/0) of the privilege tax collected
under the excise Revenue Act of 1935, or any amend-
ment or modification thereof to the various municipal-
Ities of the State of Arizona in proportion to their
population, as shown by the most recent United States
census, to be used by said municipalities for any
municipal purpose.
In view of this provision, you should be guided by a certificate
from United States Census Bureau as to what municipalities are in-
corporated, and the population of each in making distribution of the
tax.
If it later developes any municipality, which has been certified by
the Census Department as a municipality, has been disincorporated by
proceedings before the Board of Supervisors of the county in which
the city or town is located, then you should discontinue payments
to such city or' town.
Yours very truly,
JOE CONWAY,
Attorney General
EARL ANDERSON
Chief Assistant
Attorney General
43-1

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