[Download] "Texas Co. V. Cohn" by En Banc. Supreme Court of Washington * Book PDF Kindle ePub Free
eBook details
- Title: Texas Co. V. Cohn
- Author : En Banc. Supreme Court of Washington
- Release Date : January 17, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 76 KB
Description
DRIVER, J. -- This court, in the case of State v. Inland Empire Refineries, Inc., 3 Wash. 2d 651, 101 P.2d 975, held uncostitutional in its entirety chapter 186, Laws of 1939, p. 581 (Rem. Rev. Stat. (Sup.), § 8370-78a [P.C. § 7029k-21] et seq.), which levied an excise tax upon distributors of petroleum products at the rate of one-fourth cent for each gallon " withdrawn, sold, distributed or in any manner used by such distributor . . ." The director of licenses thereupon notified the following corporations engaged in the business of selling fuel oil within the state: The Texas company, Tidewater Associated Oil Company, Sunset Oil Company, Shell Oil Company, Incorporated, Standard Oil Company of California, Union Oil Company of California, General Petroleum Corporation of California, and Richfield Oil Corporation, to qualify as distributors and otherwise to comply with the provisions of the former fuel oil tax law (Title XI, chapter 180, Laws of 1935, p. 749, as amended by chapter 116, Laws of 1937, p. 459), for brevity hereinafter called the 1937 statute.