SEATTLE GAS CO. v. SEATTLE

No. 359.

291 U.S. 638 (1934)

SEATTLE GAS CO. v. SEATTLE.

Supreme Court of United States.

Decided March 19, 1934.


Attorney(s) appearing for the Case

Mr. DeWolfe Emory, with whom Mr. C.K. Poe was 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 case comes here on appeal under § 237 of the Judicial Code from a judgment of the Supreme Court of Washington, 172 Wn. 701; 21 P.2d 732, upholding a municipal license or excise tax, assailed by appellant as repugnant to the Fourteenth Amendment and the contract clause of the Federal Constitution. The ordinance, which imposes a tax of 3% of the gross income from appellant's business of furnishing gas to...

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