Legal Opinion
King County Water District No. 68 v. Tax Commission
Washington Supreme Court
Decided May 25, 1961No. 35533PublishedCited by 28 opinions
1Opinion of the CourtHunter, J.
This action was instituted by King County Water District No. 68, a municipal corporation located at Bellevue, Washington (hereafter referred to as the Water District), for a refund of excise taxes paid pursuant to an assessment under the public utility tax, Title V, Revenue Act of 1935, as amended and codified in RCW chapter 82.16, as in effect prior to the 1959 amendment thereto. The state tax commission included in the measure of the tax, receipts from the following transactions:
(A) The Water District constructed and installed an extension of its main water system on property belonging to…
Also in this document: Concurrence.
2Cases cited5 opinions
- Detroit Edison Co. v. CommissionerSupreme Court of the United States · 1943
- Edwards v. Cuba RailroadSupreme Court of the United States · 1925
- State v. ThompsonWashington Supreme Court · 1951
- Scott v. WhiteTennessee Supreme Court · 1849
- Townsend Gas & Electric Light Co. v. HillWashington Supreme Court · 1901
3Cited by28 opinions
- State v. Reader's Digest Ass'nWashington Supreme Court · 1972
- Dean v. McFarlandWashington Supreme Court · 1972
- City of Seattle v. StateWashington Supreme Court · 1998
- City of Des Moines v. HemenwayWashington Supreme Court · 1968
- Champion v. Shoreline School District No. 412Washington Supreme Court · 1972
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