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WASH. SAV-MOR OIL CO. v. STATE TAX COMM.

No. 35480.

58 Wn.2d 518 (1961)

364 P.2d 440

WASHINGTON SAV-MOR OIL CO., Appellant, v. THE STATE TAX COMMISSION, Respondent.

The Supreme Court of Washington, Department One.

August 24, 1961.

Attorney(s) appearing for the Case

Cartano, Botzer & Chapman and John W. Chapman, for appellant.

The Attorney General and James A. Furber, Assistant, for respondent.

ROSELLINI, J.

This action was brought by the appellant, a Washington corporation, in the form of an appeal from an order of the Tax Commission sustaining an earlier assessment of excise taxes against the appellant. The superior court upheld the decision of the commission, and this appeal followed.

The evidence disclosed that the assessments in question were for business and occupation taxes prescribed by RCW chapter...

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