P. LORILLARD COMPANY v. SEATTLE

No. 42799.

83 Wn.2d 586 (1974)

521 P.2d 208

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

The Supreme Court of Washington, En Banc.

April 11, 1974.


BRACHTENBACH, J.

Plaintiff, P. Lorillard Company, is a wholesaler of cigarettes which are distributed from storage in a public warehouse in Seattle. Defendant, the City of Seattle, assessed taxes against plaintiff in the amount of $17,066.45, based upon section 3(c) of Seattle Ordinance 72630. That ordinance levies a business and occupation tax for the privilege of engaging in business activity within the city. Section 3(c) levies a tax upon sales at wholesale with...

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