Texas Company v. Cohn

This court, in the case of State v. Inland Empire Refineries, Inc., 3 Wn. (2d) 651, 101 P. (2d) 975, held unconstitutional in its entirety chapter 186, Laws of 1939, p. 581 (Rem. Rev. Stat. (Sup.), § 8370-78a [P. C. § 7029k-21] et seq.), which levied an excise tax upon distributors of petroleum products at the rate of one-fourth cent for each gallon “withdrawn, sold, distributed or in any manner used by such distributor ...” The director of licenses thereupon notified the following corporations engaged in the business of selling fuel oil within the state: The Texas Company, Tidewater…