Source: http://courts.mrsc.org/washreports/174WashReport/174WashReport0402.htm
Timestamp: 2019-04-20 04:43:01+00:00

Document:
State ex rel. Stiner v. Yelle, 174 Wash. 402, 25 P.2d 91 (1933).
402 STATE EX REL. STINER v. YELLE.
Statement of Case. 174 Wash.
THE STATE OF WASHINGTON, On the Relation of Will T.
- CONSTITUTIONAL REQUIREMENTS - UNIFORMITY - EXCISE TAXES.
"everything tangible or intangible, subject to ownership;"
therewith except for clear abuse of discretion.
balance to be considered as the only bill passed.
honor a voucher for services rendered. Granted.
«1» Reported in 25 P.2d 91.
Sept. 1933 Opinion Per TOLMAN, J.
Yantis & Brodie, for relator.
& Meakim, and E.W. Anderson, amici curiae.
STEINERT, MITCHELL, MAIN, and MILLARD, JJ., dissent.
404 STATE EX REL. STINER v. YELLE.
Opinion Per TOLMAN, J. 174 Wash.
referred to as we proceed.
argument as to its unconstitutionality is now based.
shall be levied and collected for public purposes only.
individual is the actual bona fide owner."
applies specifically to each class of property.
does argue this question extensively.
406 STATE EX REL. STINER v. YELLE.
use and enjoy it by someone stronger and more cunning.
of the cost to the state of its creation and continuance.
of the act or the principle involved.
excise tax and not with a tax on property.
facts of which we may take judicial knowledge.
408 STATE EX REL. STINER v. YELLE.
the law." Brown-Forman Co. v. Kentucky, 217 U.S.
See, also, Tax Commissioners v. Jackson, 283 U.S.
125 Wash. 520, 217 Pac. 45.
parts of the measure now means nothing whatsoever.
or occupation not made taxable by the act.
410 STATE EX REL. STINER v. YELLE.
for the hours they are employed.
have left his hands and are processed in some manner.
pursuits, may and probably will very largely do so.
412 STATE EX REL. STINER v. YELLE.
Winter v. Barrett, 186 N.E. (Ill.) 113, recently decided.
business of selling tangible personal property at retail.
meaning of the term 'tangible personal property'."
Sept. 1933 Dissenting Opinion Per STEINERT, J.
must refuse to follow it.
has earnestly endeavored to meet this critical situation.
The permanent writ will issue as prayed for.
BEALS, C.J., HOLCOMB, BLAKE, and GERAGHTY, JJ., concur.
The title of the act, chapter 191, Laws of 1933, p.
this act shall take effect immediately."
no sense a regulatory statute.
frequent reference to the terms "gross income,"
414 STATE EX REL. STINER v. YELLE.
Dissenting Opinion Per STEINERT, J. 174 Wash.
outstanding at the time this act goes into effect."
sold, expenses of any kind, or losses."
(e) The function of performing and rendering services.
their gross proceeds of sales or their gross income.
devoted to agriculture and horticulture.
by the rate of one-tenth of one per cent."
This section was vetoed by the governor of the state.
416 STATE EX REL. STINER v. YELLE.
This section was also vetoed by the governor.
according to his gross income.
by such stocks is within the state and has been taxed."
comprehensive definition . . ."
of property, is sui generis.
legislature of that state was held valid. O'Connell v.
State Board of Equalization, 25 P.2d (Mont.) 114.
in that case, and has expressly refused to follow it.
Culliton v. Chase, ante p. 363, 25 P.2d 81.
418 STATE EX REL. STINER v. YELLE.
considered by the courts and due weight given thereto.
of raising revenue, it is a property tax."
"gross proceeds of sales" is subject to ownership.
420 STATE EX REL. STINER v. YELLE.
he is not guilty of larceny.
proceeds of sales" and the money equivalent thereof.
by the choice of language contained in our constitution.
I now approach the matter from another angle. Art.
shall not equally belong to all citizens or corporations."
by those on whom the burden falls.
to supplement, and others merely enjoy that limitation?
422 STATE EX REL. STINER v. YELLE.
extent? In my opinion, there is no valid reason.
Tax Commissioners v. Jackson, 283 U.S. 527, 73 A.L.R.
legislation. McKnight v. Hodge, 55 Wash. 289, 104 Pac.
151 Wis. 324, 139 N.W. 199, L.R.A. 1915F 1196, Ann.
Cas. 1914B 199; Cooley on Taxation, p. 719.
relative enjoyment of governmental privileges conferred.
mortgage-loan company, or even the salaried person.
than the professional man or the salaried class.
424 STATE EX REL. STINER v. YELLE.
Dissenting Opinion Per MAIN, J. 174 Wash.
merely because it maintains a code of ethics.
one that, because of its necessity, we must recognize.
MITCHELL, J., concurs with STEINERT, J.
Sept. 1933 Opinion Per MITCHELL, J.
in that part of the opinion, I dissent.
MILLARD, J. concurs with MAIN, J.

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