Lone Star Cement Corp. v. City of Seattle

Lone Star Cement Corporation, a Maine corporation authorized to do business in this state, brought this action (1) to recover business and occupation taxes paid under protest to the city of Seattle, and (2) to restrain the city from levying and collecting business and occupation taxes upon a portion of its business activities, in the circumstances hereinafter set forth.

The city appeals from a $12,457 judgment against it, with 6 per cent interest thereon from the date of payment under protest of the various quarterly business and occupation tax payments, made during the period under…