PUGET SOUND CO. v. SEATTLE

No. 344.

291 U.S. 619 (1934)

PUGET SOUND POWER & LIGHT CO. v. SEATTLE.

Supreme Court of United States.

Decided March 19, 1934.


Attorney(s) appearing for the Case

Mr. Clarence R. Innis, with whom Messrs. Elmer E. Todd, Frank E. Holman, and William M. Allen were on the brief, for appellant.

Messrs. Walter L. Baumgartner and A.C. Van Soelen for appellee.


MR. JUSTICE STONE delivered the opinion of the Court.

This is an appeal under § 237 of the Judicial Code from a judgment of the Supreme Court of Washington, 172 Wn. 668; 21 P.2d 727, sustaining a municipal license or excise tax, assailed by appellant as infringing the Fourteenth Amendment and the contract clause of the Federal Constitution.

An ordinance of the City of Seattle of May 23, 1932, imposes an annual license tax upon the privilege of carrying...

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