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WASH.-ORE. SHIPPERS ETC. v. SCHUMACHER

No. 35726.

59 Wn.2d 159 (1961)

367 P.2d 112

WASHINGTON-OREGON SHIPPERS COOPERATIVE ASSOCIATION, INC., Respondent, v. WILLIAM S. SCHUMACHER et al., as State Tax Commissioners, Appellants.

The Supreme Court of Washington, Department Two.

December 14, 1961.

Attorney(s) appearing for the Case

The Attorney General and Timothy R. Malone, Assistant, for appellants.

Wright, Booth & Beresford, Robert O. Beresford, Fred H. Tolan, and Donald P. Lehne, for respondent.

FINLEY, C.J.

In this lawsuit respondent, Washington-Oregon Shippers Cooperative Association, Inc., (hereinafter referred to as WOSCA) is seeking to enjoin the State Tax Commission from collecting certain business and occupation taxes. The taxes were assessed pursuant to those provisions of chapter 180, Laws of 1935 (as amended), which are presently codified as RCW 82.04.220 and RCW 82.04.290. WOSCA alleged that its business is entirely interstate in character, and...

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