HAMILTON, J.
In the context of a mandamus proceeding, appellant (plaintiff) seeks a judicial declaration that the 1 per cent excise tax on real-estate sales and transactions levied by King County, Washington, pursuant to RCW 28.45, does not apply to unexercised lease-options. The trial court granted respondents' motion for summary judgment. This appeal on an agreed statement of facts, followed.
Briefly, the pertinent facts are these: Appellant is a Washington...
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