Legal Opinion · Dissent
Texas Company v. Cohn
Washington Supreme Court
Decided April 17, 1941No. Nos. 28173 to 28187Published
1DissentMillard, J.
(dissenting) — Chapter 186, Laws of 1939, p. 581, which repealed chapter 180, Laws of 1935, p. 749, as amended by chapter 116, Laws of 1937, p. 459, imposed upon each person engaged in the distribution of fuel oil an excise tax upon such distributor of one-fourth of one cent for each gallon of fuel oil withdrawn, sold, distributed, or in any manner used by such distributor. In State v. Inland Empire Refineries, Inc., 3 Wn. (2d) 651, 101 P. (2d) 975, we held that chapter 186, Laws of 1939, was unconstitutional, under the fourteenth amendment to the Federal constitution and Art. I, § 12, of the…
2Cases cited9 opinions
- A. L. A. Schechter Poultry Corp. v. United StatesSupreme Court of the United States · 1935
- Buckles v. . State of New YorkNew York Court of Appeals · 1917
- State ex rel. Board of Commissioners v. ClausenWashington Supreme Court · 1917
- Decker v. StateWashington Supreme Court · 1936
- State v. Inland Empire Refineries, Inc.Washington Supreme Court · 1940
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