Nipges v. Thornton
Washington Supreme Court
Appeal from a judgment of the superior court for "Whatcom county, Brown, J., entered June IB, 1921, in favor of the defendant, upon sustaining a demurrer to the copiplaint, dismissing an action for an injunction.
1Opinion of the CourtTolman, J.
— This action is a direct attack upon chapter 174 of the Laws of 1921, commonly known as the “Poll Tax Law” [Rem. Comp. Stat., §11242 et seq.~\ upon the ground that it is unconstitutional. Prom a judgment upholding the act, this appeal is prosecuted.
The act in question, among other things, provides for the collection of an annual tax of $5 from “All persons of this state, over twenty-one (21) years of age and under fifty (50) years of age, except idiots, insane persons, and persons supported at public expense,” payable to the treasurer of the county where the taxpayer resides. It is further…
2Cases cited3 opinions
- State v. IdeWashington Supreme Court · 1904
- Town of Tekoa v. ReillyWashington Supreme Court · 1907
- Thurston County v. Tenino Stone Quarries, Inc.Washington Supreme Court · 1906
3Cited by10 opinions
- Gruen v. State Tax CommissionWashington Supreme Court · 1949
- State Ex Rel. Banker v. ClausenWashington Supreme Court · 1927
- Jensen v. HennefordWashington Supreme Court · 1936
- Black v. StateWashington Supreme Court · 1965
- Union High School District No. 1 v. Taxpayers of Union High School District No. 1Washington Supreme Court · 1946
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