City of Seattle v. State

This is an appeal by the defendant (appellant), state of Washington, from a judgment entered by the Superior Court for Thurston County, which provided that certain excise taxes assessed against and paid by the plaintiff (respondent), city of Seattle, be refunded.

The plaintiff paid excise taxes assessed, as measured against certain revenue of the Seattle Water Department, under the public utility tax, RCW chapter 82.16, and imposed upon certain activities of the Seattle Park Department under RCW chapter 82.04, the business and occupation tax. These taxes were paid under protest, and the…