Great Northern Railway Co. v. Washington

This is an appeal from a judgment of the Supreme Court of Washington1 in an action brought by the ap*156pellant to recover fees for the years 1929-1933 paid under protest to the State Department of Public Works. The relevant statutory provisions are: 2

“Section 1. That hereafter every person, firm or corporation engaged in business as a public utility and subject to regulation as to rates and charges by the department of public works, except auto transportation companies and steamboat companies holding certificates under chapter 248 of the Laws of 1927, shall, on or before the first day of April…