City of Spokane v. State

In July, 1938, this court handed down an opinion in the case of Pacific Tel. & Tel. Co. v. Henneford, 195 Wash. 553, 81 P. (2d) 786, in which it held that, in enacting Title IY, Laws of 1935, chapter 180, p. 726, as amended by Laws of 1937, chapter 191, p. 943, Rem. Rev. Stat. (Sup.), § 8370-31 [P. C. § 7030-91] et seq., levying a tax “for the privilege of using” within the state of Washington “any article of tangible personal property purchased subsequent to April 30," 1935,” it was the legislative intent that such tax should not be levied with respect to the use of articles not available…