Culliton v. Chase

I dissent.

This is an appeal from a judgment of the superior court for Thurston county, holding unconstitutional chapter 5, Laws of 1933 — commonly known as the income tax act — being initiative measure No. 69. The holding is based on the theory that, under the fourteenth amendment to the state constitution, the tax imposed is a property tax, and, being graduated in relation to income, lacks uniformity, as defined in the amendment.

Before considering the amendment and its meaning, it is well to consider not only its historical background, but the social and economic condition of the state when…