Jensen V. Henneford

These two actions were brought in the superior court of Thurston county to test the constitutionality of the Personal Net Income Tax Act of 1935. The two cases were argued, heard, and disposed of by the court at the same time. The defendants demurred to each of the complaints, and, upon the overruling of their demurrers, declined to plead further. The court thereupon entered a decree in each case, declaring the act unconstitutional and enjoining the tax commission from enforcing, or attempting to enforce, it. The defendants appealed in both cases. In this court the two appeals were likewise heard at the same time. Inasmuch as the complaints, taken together, illustrate the effect of the act upon different individuals, dissimilarly situated, we deem it advisable to treat the whole matter in one opinion as applicable to both cases.