Case Name: The Pacific Telephone and Telegraph Company, Respondent, v. The State Tax Commission et al., Appellants
Court: Washington Supreme Court
Jurisdiction: Washington
Decision Date: 1935-08-13
Citations: 183 Wash. 697
Docket Number: No. 25618
Parties: The Pacific Telephone and Telegraph Company, Respondent, v. The State Tax Commission et al., Appellants.
Judges: 
Reporter: Washington Reports
Volume: 183
Pages: 697–697

Head Matter:
[No. 25618.
En Banc.
August 13, 1935.]
The Pacific Telephone and Telegraph Company, Respondent, v. The State Tax Commission et al., Appellants.
The Attorney General and R. G. Sharpe, Assistant, for appellants.
McMicken, Ramsey, Rupp & Schweppe, for respondent.
Reported in 48 P. (2d) 938.

Opinion:
Main, J.
This action was brought to restrain the tax commission of this state and the members thereof from enforcing chapter 191 of the Laws of 1933, p. 869 (Rem. 1933 Sup., § 8326-1 [P. C. § 7068-31] et seq.). After the action was instituted, the court granted a temporary injunction from which the defendants appealed, 180 Wash. 673, 42 P. (2d) 420, and the order was affirmed. Subsequently, the defendants answered, and the trial resulted in a permanent injunction restraining the defendants from enforcing the law above mentioned, from which they appeal.
The facts are sufficiently stated in the opinion upon the former appeal, and need not be here repeated. The respondent opens its argument, in its brief answering that of appellants, with certain "preliminary observations" which we do not deem of controlling importance. The principal and controlling questions are discussed and disposed of in the recent case of State v. Northern Pacific Railway Co., ante p. 33, 48 P. (2d) 931, and upon the authority of that case the judgment of the superior court will be reversed and the cause remanded, with direction to the superior court to dismiss the action.
Mitchell, Blake, Beals, and Geraghty, JJ., concur.