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TIDEWATER TERMINAL CO. v. STATE

No. 36147.

60 Wn.2d 155 (1962)

372 P.2d 674

TIDEWATER TERMINAL CO., INC. et al., Appellants, v. THE STATE OF WASHINGTON et al., Respondents.

The Supreme Court of Washington, Department Two.

June 21, 1962.

Attorney(s) appearing for the Case

Don Cary Smith (White, Sutherland & White and E. Wayne Cordes, of counsel), for appellants.

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

HUNTER, J.

This appeal results from a judgment of the Superior Court for Thurston County which upheld the validity of two orders of assessment by the Tax Commission of the State of Washington.

Tidewater Terminal Co., Inc., and Tidewater-Shaver Terminal Co., as co-plaintiffs, commenced this suit to enjoin the state tax officials from collecting portions of the taxes assessed against them under RCW 82.04, the Business and Occupation Tax, and to obtain refunds...

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