Fishermen's Cooperative Ass'n v. Washington

Under the revenue act of 1935, as amended, reading as follows, the state tax commission, on the theory that the Fishermen’s Cooperative Association was engaged within this state in the business of making sales at wholesale, exacted from the association for the period May 1, 1935, to August 31, 1937, an occupation tax amounting to $2,843.10:

“From and after the first day of May, 1935, there is hereby levied and there shall be collected from every person a tax for the act or privilege of engaging in business activities. Such tax shall be measured by the application of rates against value of…