AMERICAN ETC. CO. v. STATE

No. 33586.

49 Wn.2d 419 (1956)

302 P.2d 207

AMERICAN STEEL & WIRE COMPANY OF NEW JERSEY, Respondent, v. THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, Department Two.

October 18, 1956.


Attorney(s) appearing for the Case

The Attorney General and Keith Grim, Assistant, for appellant.

Evans, McLaren, Lane, Powell & Beeks, George V. Powell, and Raymond W. Haman, for respondent.


WEAVER, J.

This is an action to recover a tax payment collected under a statute which was later held inapplicable to interstate transactions under the Federal constitution. The state of Washington appeals from a judgment of $14,937.97.

During the years 1942, 1943, 1944, and 1945, respondent, a foreign corporation authorized to do business in this state, made wholesale and retail sales to Washington purchasers. It is agreed that these were "interstate sales...

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