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KING CY. WATER DIST. v. TAX COMM.

No. 35533.

58 Wn.2d 282 (1961)

362 P.2d 244

KING COUNTY WATER DISTRICT NO. 68, Respondent, v. TAX COMMISSION OF THE STATE OF WASHINGTON, Appellant.

The Supreme Court of Washington, Department Two.

May 25, 1961.

Attorney(s) appearing for the Case

The Attorney General and Henry W. Wager, Assistant, for appellant.

Cartano, Botzer & Chapman and John D. Cartano, for respondent.

HUNTER, J.

This action was instituted by King County Water District No. 68, a municipal corporation located at Bellevue, Washington (hereafter referred to as the Water District), for a refund of excise taxes paid pursuant to an assessment under the public utility tax, Title V, Revenue Act of 1935, as amended and codified in RCW chapter 82.16, as in effect prior to the 1959 amendment thereto. The state tax commission included in the measure of the tax, receipts from...

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