SCHWELLENBACH, J.
This is an action to recover a yield tax of $3,387.63, due under the reforestation act, paid under protest by the Albie Logging Company. Judgment of dismissal was entered after trial to the court and this appeal follows.
The reforestation act was enacted as chapter 40, Laws of 1931, p. 117. (We do not cite RCW 84.28 because it was apparently an attempt to rewrite the act.) The act was discussed
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