Hansen Baking Co. v. City of Seattle

In this action, Hansen Baking Co., Inc., seeks a refund of excise taxes, penalties, and interest paid to the city of Seattle as a result of a delinquency assessment. Judgment was entered for plaintiff. Defendants appeal.

The pertinent facts are not in dispute. Respondent is engaged in the business of manufacturing bread- within the city of Seattle and selling this product both within and without the city. The manufacturing operation ends when the bread is placed on the loading dock of respondent’s plant in Seattle. Some of the bread is then sold, at the loading dock, to independent commission…