Northwestern Improvement Co. v. Henneford

The plaintiff, Northwestern Improvement Company, owns and operates an electric light and power system situate wholly within the confines of Kittitas county. Assuming to act under the authority of chapter 123, Laws of 1935, p. 356 (Rem. 1935 Sup., §11156-1 [P. C. §7088-31] et seq.), the defendants, composing the state tax commission, initiated proceedings looking to the valuation and assessment, for taxation purposes, of this electric system for local, as well as state, levies. The plaintiff, challenging the right of the defendants to so assess wholly intra-county property, brought this action…