Klickitat County v. Jenner

This action was brought to restrain defendant state tax commissioners from collecting sales taxes on the construction cost of courthouses erected by plaintiff counties. A general demurrer to the amended complaint was sustained. Plaintiffs refused to plead further, and judgment was entered dismissing the action. Plaintiffs appealed.

The appeal involves the validity and construction of certain state revenue act amendments contained in chapter 178, Laws of 1941, p. 480, which became effective May 1, 1941. According to the allegations of the amended complaint, as modified by written stipulations-…