Union Oil Co. v. State

This action was brought by the Union Oil Company of California to recover against the state of Washington the amount of excise taxes exacted of the plaintiff by the state under the provisions of chapter 58, Laws of 1933, p. 298, Rem. Rev. Stat. (Sup.), § 8327-1 [P. C. § 7068-71] et seq., governing the sale and distribution of gasoline. The appeal is from the judgment of dismissal, rendered upon the plaintiff’s refusal to plead further after a demurrer had been sustained to the complaint and supplemental complaint. The allegations of fact admitted by the demurrer to be true are summarized as…