Legal Opinion

Silas Mason, Inc. v. State Tax Commission

Washington Supreme Court

Decided October 28, 1936No. 26059. En BancPublishedCited by 14 opinions

1Opinion of the CourtG-eeaghty, J.

—The question in this case is the power of the state of Washington to exact its occupation tax from the appellants in respect of the compensation received by them from the Federal government for the construction of the Grand Coulee dam and power plant. The case is here on appeal from a judgment of the superior court denying injunctive relief against threatened proceedings by the respondents, members oí the state tax commission, to enforce collection of the tax.

By contract, made September 17, 1934, with the United States, acting through the bureau of reclama tion, the appellants, other than…

2Cases cited32 opinions

  1. M'culloch v. State of MarylandSupreme Court of the United States · 1819
  2. Flint v. Stone Tracy Co.Supreme Court of the United States · 1911
  3. Metcalf & Eddy v. MitchellSupreme Court of the United States · 1926
  4. Weston and Others v. the City Council of CharlestonSupreme Court of the United States · 1829
  5. South Carolina v. United StatesSupreme Court of the United States · 1905

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3Cited by14 opinions

  1. Silas Mason Co. v. Tax Commission of WashingtonSupreme Court of the United States · 1937
  2. State v. KallasUtah Supreme Court · 1939
  3. Ryan v. StateWashington Supreme Court · 1936
  4. Peter Kiewit Sons' Co. v. State Board of EqualizationMontana Supreme Court · 1973
  5. Smith v. StateWashington Supreme Court · 1964

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