About | HeinOnline Law Journal Library | HeinOnline Law Journal Library | HeinOnline
LOG IN
LOG IN

1953 Arizona Attorney General Reports and Opinions 1 (1953)

handle is hein.sag/sagaz0074 and id is 1 raw text is: January 9, 1953 Opinion No. 53-1 RE: Cessation of Hostz:ilei fft e r on Tax Exemptions Un'A ?Vc icha( P of Arizona Conatg on ;-' There are five requirements with which an individual muW' comply in order to secure exemptions under Art. 9 See. 2 of the Arizona Constitution, as amenued: 1. Individual must be a iicmber of Army, Navy, United StateB Marine Gorpa, member of .Revenue Wav.ine Service, Nurses Corps, or a mamber of the components of auxiliaries of any thereof. 2. Individual must be honorably discharged from any of the services listed in 1 above. 3. Individual must be a resident of the State prior to September 1, 1945. It. udividual's combined total property assessment must not exceed the sum or V5,,00000. 5. Individual must have served at least sixty (60) days in the military or naval servicc of the United States dur- ing Le of watr (underscoring added). Sub-paragraphs 1, 2, 3 and 4 are self-explanatory; the only reaufirement that merits discussion is oub-paragraph number 5. Durin-the t.txe of uar is the phrase in need of clarifLcation. A state o war tibtweoen thins country and any other country does not terminate in the absence of a formal treaty of peace and a proc- lamation by the President of the United Staten, or a joint reso- lution of Ccnrcess, proclaiaing that a state of war no longer exists. Bowles v. SoverinakL 65 Fed. Supp. 808. The U.S. District Court ot' ichijan in discussing the cessetion of hostilities with Japan, citIng casea states as follows: * * %In the absence of ipecific provisions to the contrary the period of war extends to the rati- fication of the treaty of peace or the proclamation .of peace. Citizens Protective Leaeue v. Iyrnes, D.C.D.C., 64 F. Supp. 233, 234. The J.. District Court of the District of Columbia, in supporting the above-stated proposition, 53-1 Digitized from Best Copy Available

What Is HeinOnline?

HeinOnline is a subscription-based resource containing thousands of academic and legal journals from inception; complete coverage of government documents such as U.S. Statutes at Large, U.S. Code, Federal Register, Code of Federal Regulations, U.S. Reports, and much more. Documents are image-based, fully searchable PDFs with the authority of print combined with the accessibility of a user-friendly and powerful database. For more information, request a quote or trial for your organization below.



Contact us for annual subscription options:

Contact Us

Already a HeinOnline Subscriber?

Log In

profiles profiles most