Legal Opinion
P. Lorillard Co. v. City of Seattle
Washington Supreme Court
Decided April 11, 1974No. 42799PublishedCited by 10 opinions
1Opinion of the CourtBrachtenbach, J.
Plaintiff, P. Lorillard Company, is a wholesaler of cigarettes which are distributed from storage in a public warehouse in Seattle. Defendant, the City of Seattle, assessed taxes against plaintiff in the amount of $17,066.45, based upon section 3(c) of Seattle Ordinance 72630. That ordinance levies a business and occupation tax for the privilege of engaging in business activity within the’ city. Section 3 (c) levies a tax upon sales at wholesale with the measure of the tax being the gross proceeds of such sales.
Plaintiff paid the taxes under protest and brought this suit for refund. The trial…
2Cases cited16 opinions
- Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
- Brown v. MarylandSupreme Court of the United States · 1827
- Kane v. New JerseySupreme Court of the United States · 1916
- Dawson v. Kentucky Distilleries & Warehouse Co.Supreme Court of the United States · 1921
- Educational Films Corp. of America v. WardSupreme Court of the United States · 1931
11 more not listed; retrieve them via the Exa API.
3Cited by10 opinions
- High Tide Seafoods v. StateWashington Supreme Court · 1986
- Harbour Village Apts. v. City of MukilteoWashington Supreme Court · 1999
- City of Seattle v. Paschen Contractors, Inc.Washington Supreme Court · 1988
- City of Seattle v. CampbellCourt of Appeals of Washington · 1980
- City Of Seattle, Appellant/cr-respondent v. S. Michael Kunath, Respondent/cr-appellantCourt of Appeals of Washington · 2019
5 more not listed; retrieve them via the Exa API.