Cascade Telephone Co. v. State Tax Commission

— The plaintiffs, corporations and individuals engaged in the business of furnishing telephone service, brought this action to restrain the state tax commission from enforcing upon and collecting from them the excise tax provided for in chapter 191 of Laws of 1933, p. 869 (Rem. 1933 Sup., § 8326-1 et seq.). A general demurrer to their complaint was interposed and sustained. The plaintiffs elected to stand upon their complaint, and a judgment dismissing the action followed, from which judgment the plaintiffs have appealed. The facts are therefore admitted.

The appellants all come under the…