Diamond Parking, Inc. v. City of Seattle

The City of Seattle requires that any operator of a public garage within the city obtain a license. Such licenses had been issued to City Parking, Inc., United Parking, Inc., and Diamond Parking, Inc. The same persons owned the shares of these corporations and served as officers and directors. In October, 1966, the three merged, with Diamond Parking, Inc., as the surviving corporation. The appellant city demanded that license fees be paid on the locations previously owned by the other two corporations for the unexpired period covered by the licenses which it had issued to the two merged…