# State Ex Rel. Stiner v. Yelle

> Washington Supreme Court · September 8, 1933 · 174 Wash. 402

URL: https://www.frixlaw.com/law-library/cases/3996553

## Case

- **Full name:** The State of Washington, on the Relation of Will T. Stiner, Plaintiff, v. Cliff Yelle, as State Auditor, Respondent
- **Court:** Washington Supreme Court
- **Decided:** September 8, 1933
- **Citations:** 174 Wash. 402; 25 P.2d 91; 1933 Wash. LEXIS 857
- **Precedential status:** Published
- **Opinion:** Dissent by Main
- **Judges:** Tolman, Steinert, Main
- **Cited by:** 59 later opinions in the Frix Law Library

## Citator (automated)

- No negative treatment found by the automated citator. That is not the same as a confirmation that the case is good law; read the citing cases.
- Full citator and citing cases: https://www.frixlaw.com/law-library/cases/3996553

## Opinion text

Main, J.
(dissenting)- — In my opinion, the tax in question is an excise and not a property tax within the contemplation of the fourteenth amendment to the constitution of this state.
Judge Steinert’s dissenting opinion may be said to be divided into two parts. With the first, I do not
*425
agree. "With the second, I am in accord. I concur in that part of the opinion beginning with the sentence, “I now approach the matter from another angle,” and continuing to the end thereof. For the reasons stated in that part of the opinion, I dissent.
Millard, J., concurs with Main, J.

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Source: Frix Law Library, https://www.frixlaw.com/law-library/cases/3996553. Public record. Not legal advice.