Buffelen Lumber & Manufacturing Co. v. State

The state of Washington appeals from a judgment of the superior court of Thurston county rendered in favor of the plaintiff.

For cause of action, plaintiff alleged in its complaint that a substance known as “hog fuel” is a waste product resulting from plaintiff’s operations in producing plywood, doors, and other lumber products, and that plaintiff is not a manufacturer of “hog fuel”; that the state tax commission has claimed that plaintiff has consumed this fuel to the value of $37,500, and has collected a tax known as a manufacturer’s or business and occupation tax of one quarter of one per…