Legal Opinion

Pacific Cold Storage Co. v. Pierce County

Washington Supreme Court

Decided May 29, 1915No. 12255PublishedCited by 5 opinions

Appeal from a judgment of the superior court for Pierce county, Card, J., entered May 9, 1914, in favor of the defendants, upon the pleadings, dismissing an action to cancel a tax.

1Opinion of the CourtFullerton, J.

The appellant, Pacific Cold Storage Company, during the year 1913, and for a number of years prior thereto owned a steamship, known as the Elihu Thompson. In the year named, the assessor of Pierce county caused the vessel to be listed on the tax- rolls of that county as property of the appellant subject to taxation therein, and afterward a tax was duly levied against the vessel in the sum of $977.40. This action was instituted by the appellant to set aside the tax so levied. Relief was denied it in the court below, and this appeal followed.

*627The appellant is a corporation organized and existing…

2Cases cited2 opinions

  1. State ex rel. Wolfe v. ParmenterWashington Supreme Court · 1908
  2. North American Dredging Co. v. TaylorWashington Supreme Court · 1910

3Cited by5 opinions

  1. United States Whaling Co. v. King CountyWashington Supreme Court · 1917
  2. Petroleum Navigation Co. v. King CountyWashington Supreme Court · 1939
  3. Suburban Transportation System v. King CountyWashington Supreme Court · 1931
  4. State Ex Rel. United States Lines Co. v. Second Judicial District CourtNevada Supreme Court · 1935
  5. Thys v. StateWashington Supreme Court · 1948

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