State v. Pacific Telephone & Telegraph Co.

Main, J. —

This action was brought by the state of Washington to recover from the defendant, The Pacific Telephone and Telegraph Company, the state compensating or use tax, the levy of which had occurred several years before. The amount of the tax for which recovery was sought was $62,353. The trial court allowed judgment in favor of the state for $3,784, and denied any further relief. From the judgment entered in accordance with the statement just made, the state appealed.

The facts may be summarized as follows: During the period between May 1, 1935, and February 28, 1939, the respondent…