Fisher Flouring Mills Co. v. State

Plaintiff brought this action to obtain a refund of excise taxes paid to the tax commission of the state of Washington.

The company is engaged in the business of manufacturing and selling flour, cereals, and other grain products at Seattle, Washington. It is accordingly subject to the business and occupation tax imposed by title II of the state revenue act of 1935, as amended.

During the period in question, from January 1, 1944, to June 30, 1946, plaintiff made its business and occupation tax returns on the basis of the value of the products manufactured as measured by the total purchase price…