MALLERY, J.
This is an action seeking a refund of personal property taxes paid under protest and other relief.
The plaintiff Schneidmiller & Faires, Inc., hereinafter referred to as the taxpayer, owned an implement store in the town of Colfax. Prior to March 1, 1958, the taxpayer submitted to defendant Whitman county assessor, hereinafter referred to as the assessor, a list of taxable personal property as required by RCW 84.40.040 and 84.40.220. The purpose...
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