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J & J DUNBAR CO. v. STATE

No. 32125.

40 Wn.2d 763 (1952)

245 P.2d 1164

J & J DUNBAR & COMPANY, Respondent, v. THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, Department One.

July 10, 1952.

Attorney(s) appearing for the Case

The Attorney General, Jennings P. Felix, and William G. Jenkins, Assistants, for appellant.

Lewis L. Stedman (of Stedman & Stedman), for respondent.

GRADY, J.

This appeal involves the authority of the tax commission of the state of Washington to assess a tax against respondent as a manufacturer pursuant to a revenue act.

The respondent is a domestic corporation and is licensed as a wholesaler and importer of liquor. The respondent made a report of its business and occupation tax as a wholesaler doing business within the state pursuant to RCW 82.04.270. The tax commission made an audit and classified respondent...

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