North Pacific Coast Freight Bureau v. State

This is an appeal by defendant, state of Washington, from a judgment entered by the superior court for Thurston county, decreeing that an occupation tax in the sum of $739.13, assessed by the tax commission of the state of Washington against and paid by plaintiff, North Pacific Coast Freight Bureau, be refunded.

Plaintiff, North Pacific Coast Freight Bureau, is maintained by various railroads operating in Washington, Oregon, Idaho, and British Columbia; It maintains offices in Seattle, Washington. The bureau is not a corporation, and has no stock or shares. No dividends of any kind are paid by…