Island County v. Calvin Philips & Co.

(dissenting) — Laws of 1931, chapter 62, p. 201 (Rem. Rev. Stat., §§11315-1 to 11315-8 [P. C. §§ 6882-189 to 6882-196]), entitled, “Actions to Recover Illegal Taxes,” was considered by this court in the case of Casco Co. v. Thurston County, 163 Wash. 666, 2 P. (2d) 677, 77 A. L. R. 622, and was by the court, sitting En Banc, held valid, as within the constitutional power of the legislature. In the recent case of Western Machinery Exchange v. Grays Harbor County, 190 Wash. 447, 68 P. (2d) 613, this court, sitting En Banc, seven judges concurring and two dissenting, held that the proviso…