Pacific Telephone & Telegraph Co. v. City of Seattle

The plaintiff brought this action to enjoin the defendant from collecting a license tax under ordinance No. 62,662, being entitled:

“An ordinance relating to, and providing for, a license or occupation tax upon certain businesses, occupations, pursuits and privileges; defining offenses and providing penalties. ’ ’

A demurrer interposed to the amended complaint was sustained. The plaintiff, electing to stand on the pleading, appeals from a judgment dismissing the action, and assigns error as follows:

“ (1) The court erred in sustaining respondents’ demurrer to appellant’s amended complaint.

“(2)…