The opinion
Dore, J.
(concurring) — I concur that pursuant to former RCW 82.04.430(1), Rainier Bancorporation is engaged in a *675 "financial business" and, therefore, is ineligible for the statutory deduction provided therein. I believe it is immaterial, in assessing such B & O tax, whether Rainier makes its loans solely or partially out of its own funds.
Utter, J., concurs with Dore, J.