Puget Sound Power & Light Co. v. Seattle

This is an appeal under § 237 of the Judicial Code from a judgment of the Supreme Court of Washington, 172 Wash. 668; 21 P. (2d) 727, sustaining a municipal license or excise tax, assailed by appellant as infringing the Fourteenth Amendment and the contract clause of the Federal Constitution.

An ordinance of the City of Seattle of May 23, 1932, imposes an annual license tax upon the privilege of carrying on the business of selling or furnishing electric light *621and power to consumers. The tax is 3% of the gross ■income from the business “ in the city ” during the fiscal year next preceding the…