Procter & Gamble Co. v. King County

Millard, J. —

This action was brought to recover taxes paid under protest on herring oil held in storage January 1, 1939, at the East Waterway dock and warehouse in the city of Seattle. All of plaintiff’s herring oil, which had been shipped from Alaska, was shipped outside of the state of Washington within six months after its arrival in Seattle except a certain quantity which is not involved in this case. The last date on which the last lot of oil was shipped from the warehouse in Seattle, was March 4,1939.

Plaintiff alleged that it was a foreign corporation, which is not disputed, and that it…