Smith v. State

Shall the happy picture of tugboats and barges, log booms and rafts, and ships of the sea — towing and being towed in bustling harmony upon the broad waters of the mighty Columbia — suffer the discordant intrusion of the business and occupation tax? Appellants, skipper and tugboat company alike, say no; the tax commission says yes. We must decide.

Wilbur J. Smith, individually, and Longview Tugboat Company, a corporation, plaintiffs, operate tugboats and barges on the Columbia River and its tributaries. From findings of fact based on an agreed statement of facts, we observe that appellants…