State Ex Rel. Hamilton v. Cohn

On the theory that the exemption was unconstitutional, the attorney general of the state of Washington filed a petition March 22, 1939, in this court for a writ of mandate requiring the acting director. of licenses of the state of Washington to collect an excise tax, imposed by chapter 186 of the Laws of 1939, p. 581 (effective date of this statute May 1, 1939), from those persons who are engaged in the distribution of petroleum products refined in this state, not withstanding the fact that subd. (e) of § 15 of chapter 186, p. 595, specifically exempts that class of persons from the tax. In…