Legal Opinion
Great Northern Railway Co. v. State
Washington Supreme Court
Decided September 1, 1939No. 27519. Department TwoPublishedCited by 20 opinions
1Opinion of the CourtMillard, J.
Section 78, chapter 180, Laws of 1935, p. 749, imposes a tax on each distributor of one-fourth of one cent for each gallon of fuel oil “sold, distributed, withdrawn or used by him.” Section 1 (amendatory of § 78, chapter 180, Laws of 1935), chapter 116, Laws of 1937, p. 459 (Rem. Rev. Stat. (Sup.) § 8370-78 [P. C. § 7030-138]) imposes a tax on each distributor of one-fourth of one cent for each gallon of fuel oil “sold, distributed, or withdrawn by him.” The only change in the 1935 statute by the 1937 enactment was to discontinue the tax on use. Subdivision (c), § 79, chapter 180, Laws of…
2Cases cited20 opinions
- United States v. ButlerSupreme Court of the United States · 1936
- Atchison, Topeka & Santa Fe Railway Co. v. O'ConnorSupreme Court of the United States · 1912
- Swift & Co. v. United StatesSupreme Court of the United States · 1884
- Wiloil Corp. v. PennsylvaniaSupreme Court of the United States · 1935
- Askren v. Continental Oil Co.Supreme Court of the United States · 1920
15 more not listed; retrieve them via the Exa API.
3Cited by20 opinions
- Hillis Homes, Inc. v. Snohomish CountyWashington Supreme Court · 2002
- Texas Company v. CohnWashington Supreme Court · 1941
- Columbia Steel Co. v. StateWashington Supreme Court · 1949
- Great Northern Railway Co. v. CohnWashington Supreme Court · 1940
- IVY CLUB INVESTORS v. KennewickCourt of Appeals of Washington · 1985
15 more not listed; retrieve them via the Exa API.