St. Paul & Tacoma Lumber Co. v. State

The St. Paul and Tacoma Lumber Company, hereinafter called the company, has attacked the validity of one phase of the state use tax by a suit for refund of taxes paid. The tax in question is imposed by § 31 of the revenue act of 1935 as last amended (Laws of 1949, chapter 228, § 7, p. 829; Rem. Supp. 1949, § 8370-31) on every person who (1) uses, (2) as a consumer, (3) tangible personal property which he has (a) purchased at retail, (b) acquired by lease, (c) acquired by gift, or (d) extracted, produced or manufactured. The tax is three per cent of the value of the article used. Exemptions…