Stokely-Van Camp, Inc. v. State

50 Wn.2d 492 (1957)

312 P.2d 816

STOKELY-VAN CAMP, INC., Respondent,

v.

THE STATE OF WASHINGTON, Appellant.[1]

No. 34044.

The Supreme Court of Washington, En Banc.

June 27, 1957.

The Attorney General and Robert L. Simpson, Assistant, for appellant.

Howe, Davis, Riese & Jones, for respondent.

DONWORTH, J.

The question for our decision is whether respondent is liable for payment of the business and occupation tax as a manufacturer, as defined in RCW 82.04.110 and 82.04.120.

Respondent paid, under protest, the tax as assessed by the tax commission of the state of Washington, and sued the state to recover…