C.I.T. Corporation v. Spokane County

Pursuant to the terms of chapter 151, Laws of 1929, p. 380, providing for a tax measured by income upon banks and financial corporations, the C. I. T. Corporation, a corporation, on February 7, 1930, paid to the treasurer of Spokane county the sum of $440.84. Thereafter, the act of 1929 was declared to be unconstitutional. Aberdeen Savings & Loan Ass’n v. Chase, 157 Wash. 351, 289 Pac. 536, 290 Pac. 697, 71 A. L. R. 232. Thereafter, this action was brought against the county to recover the taxes claimed to have been illegally paid. The judgment was that plaintiff take nothing. The action was…