Convoy Co. v. Taylor

Plaintiff appeals from a judgment that (a) dissolves a temporary order restraining the tax commissioners of the State of Washington from collecting certain taxes from plaintiff, and (b) dismisses plaintiff’s complaint with prejudice.

RCW 82.16.020 imposes the tax involved.

“There is levied and there shall be collected from every person a tax for the act or privilege of engaging within this state in any one or more of the businesses herein mentioned. The tax shall be equal to the gross operating revenue of the business, multiplied by the rate set out after the business, as follows:

“ (5) Highway…