State v. Walla Walla Fruit Growers, Inc.

— Subdivision (c), § 1, ch. 173, of the Laws of 1921, p. 669 [Rem. Comp. Stat., §8327], defines a distributor of liquid fuel to be one “who imports and sells such liquid fuel into this state.” The act thereafter provides that a distributor shall pay to the state an excise tax of one cent per gallon on all liquid fuels sold by it.

This action was begun against the appellant, which we shall hereinafter call the “growers company,” and the Farmers Fuel & Oil Company, which we shall hereinafter call the “oil company,” to collect approximately $600, being the excise tax claimed on liquid fuel…