C. v. Wilder Co. v. State

This is an action to recover $2,540.66 in taxes (the three per cent sales or use tax) assessed and collected by the state of Washington from the C. V. Wilder Company and Gaasland Company, Inc., the plaintiffs, who are hereinafter called the contractors.

In March, 1950, the contractors entered into an agreement with the state of Washington, through its highway department, to construct two snowsheds containing seven hundred twenty precast reinforced concrete roof beams. The beams, as they will hereinafter be referred to, were to be paid for by the state on the basis of the cubic yards of…