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P. LORILLARD CO. v. SEATTLE

No. 1273-1.

8 Wn. App. 510 (1973)

507 P.2d 1212

P. LORILLARD COMPANY, Respondent, v. THE CITY OF SEATTLE, Appellant.

The Court of Appeals of Washington, Division One — Panel 1.

March 12, 1973.

Attorney(s) appearing for the Case

A.L. Newbould and Jorgen G. Bader, for appellant.

Williams, Lanza, Kastner & Gibbs, DeWitt Williams, and Robert I. Betts, for respondent.

CALLOW, J.

P. Lorillard Company, a distributor of cigarettes, brought an action for refund of business and occupation taxes paid under protest to the City of Seattle from July 22, 1965, through July 24, 1967, together with accrued interest.

The taxes paid were measured as a percentage of gross proceeds derived from engaging in business within the city, including the gross proceeds of cigarette sales.

RCW...

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