Tailor v. Jenner

JEFFERS, J. -- Drury the Tailor, a corporation, instituted this action against T. M. Jenner and T. S. Hedges, as tax commissioners of the state of Washington, to obtain a refund of the sum of $285.66, paid by plaintiff to the state, as a tax on its business activity as a manufacturer, pursuant to an assessment made by the tax commission under chapter 180, p. 706, Laws of 1935 (commonly known as the business and occupation tax law), as amended by chapter 225, p. 976, Laws of 1939 (Rem. Rev. Stat. (Sup.), § 8370-4 [P.C. § 7030-64]). Plaintiff in its complaint also asked that the tax commission be enjoined from collecting or attempting to collect current or future taxes under such law, and that the commission be required to prescribe a rule to prevent the tax inequality complained of.