State v. Great Northern Railway Co.

This is an action by the state to recover from the defendant the tax of one and one-half per cent of the gross revenue imposed by chapter 191, Laws of 1933, p. 869 (Rem. 1933 Sup., § 8326-1 [P. C. § 7068-31] et seq.), for the months of August to December, 1933. The cause was tried to the court without a jury, and resulted in findings from which the conclusion was drawn that the plaintiff, the state of Washington, was not entitled to recover. Judgment was entered dismissing the action, from which the plaintiff appeals.

This is a companion case to that of State v. Northern Pacific R. Co., ante…