PORT ANGELES WESTERN R. CO. v. CLALLAM COUNTY, WASH.


20 F.2d 202 (1927)

PORT ANGELES WESTERN R. CO. v. CLALLAM COUNTY, WASH., et al.

District Court, W. D. Washington, N. D.

May 6, 1927.


Attorney(s) appearing for the Case

Lewis & Church, of Port Angeles, Wash., and A. C. Shaw, of Spokane, Wash. (Barthell & Rundall, of Chicago, Ill., of counsel), for plaintiff.

John M. Wilson and Frank L. Plummer, both of Port Angeles, Wash. (John H. Dunbar, Atty. Gen., and R. G. Sharpe, Sp. Asst. Atty. Gen., of counsel), for defendants.

Before Statutory Court — DIETRICH, Circuit Judge, and CUSHMAN and NETERER, District Judges.


NETERER, District Judge (after stating the facts as above).

The writer, in United States v. Clallam County (D. C.) 283 F. 645, held that the railroad in issue was constructed as an instrumentality of the government as a war necessity, and under section 4, subd. 2, Enabling Act, and article 26 of the Constitution of Washington, no taxes could be lawfully assessed. This was affirmed by the Supreme Court. 263 U.S. 341, 44 S.Ct. 121, 68...

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