ordinance imposing license tax on solid fuel dealers plus additional amount for each solid fuel truck where liquid fuel dealers were not subjected to such fees was discriminatory and violated article I, section 12
How later courts described this case
- ordinance imposing license tax on solid fuel dealers plus additional amount for each solid fuel truck where liquid fuel dealers were not subjected to such fees was discriminatory and violated article I, section 12
Written by the judges who cited it.
Distinguished
Distinguished by Texas Company v. Cohn, 8 Wash. 2d 360 (1941)
199 Wash. 217, 90 P. (2d) 1020, upon which respondents particularly rely, is clearly distinguishable, as the ordinance of the city of Seattle there involved was considered solely as a regulatory measure.
The opinion
*228
Main, J.
(dissenting)—While it may appear that the fees to be paid by a dealer in solid fuel are high, it does not seem to me that they are so unreasonably high as to transform the ordinance, which recites on its face that it is a police regulatory measure, into a revenue measure. I think, also, that there is substantial basis for classifying and regulating the sale of solid fuel in a different manner than either liquid or gas fuel.
I therefore dissent.
Blake, C. J., and Geraghty, J., concur with Main, J.