Fisher's Blend Station, Inc. v. State Tax Commission

Beals, J. —

Plaintiff, a domestic corporation, operates two radio stations in the city of Seattle, and instituted this action for the purpose of enjoining the defendants, the members of the tax commission of the state of Washington, from enforcing against plaintiff an occupation tax, pursuant to chapter 191, Laws of 1933, p. 869 (Rem. 1934 Sup., §§ 8326-1 to 8326-30 [P. C. §§ 7068-31 to 7068-61], inc.). In its complaint, plaintiff alleged that it was engaged solely in the business of radio broadcasting; that this occupation constitutes interstate commerce; and that the tax sought to he levied…