# Petition for Writ of Certiorari — Standard Oil Co. v. Washington (No. 730) > Briefs, arguments, decisions, and more. URL: https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40386420_0828%3A2 ## Record - **Collection:** Supreme Court brief - **Document type:** Petition for Writ of Certiorari - **Published:** January 1, 1960 ## Text > - 3 t - ee In che — Supreme Court of che Catted States Oho Tracy dn : No. it / ? ~ \\ iy t ‘ d . ? Po LION POR WREL OF CCE RTTORARI. TO TEE PREME COURG OL THE SEALE OF WASHINGTON 7 F / ’ v ! } \t ‘ i | \\ rikt ~, } \\ ’ 4 |? i, ' \\ Ldge M J “e ~. \ pi P erry ass cao 5. + A ee ae wee ~ \ , ed ae oe me ee | }. (ot In the / Supreme Court of the United States _OcrosEr TERM 1960 a STANDARD Or CoMPANY OF CALIFORNIA, Petitioner, - . V8. THE STATE OF WASHINGTON, Respondent. PETITION FOR WRIT OF CERTIORARI TO THE _ SUPREME COURT OF THE STATE OF WASHINGTON ‘, THomAas Topp 1112 White Building . _ Seattle 1, Washington DeWitt WILLIAMS - - 1440 Washington Building | Ror -. Seattle 1, Washington i ' Attorneys for Petitioner THe Aaneue Peess, SEATTLE — « z 2 INDEX. Page Opinions Below sar cnn aisiconansacsvovassiiohurnscsesaasissluinnsantanssen 2 Jurisdiction ....... Inia cthaccssd cei adsccvamadsalaabde es 2 Question Presen EONS RN Et Le one ~ Constitution and Statutory Provision Involved....... 4 = re Or ec ea ee necaces e “Stages at Which the Federal Question Was. Raised. 8 \ Raised ....... PRR aOb Teves Ai Nice ATO Peni Ebeiasaest Beh ae 8 aeiee Amplifying Reasons Relied « on for the Allowance of the Writ....0..0.0...00000.00--. eee Ne 2 “tohaley 9 eae id Karte oe ao SH Pe” mesdiene 22 APPENDICES ; Appehdix A — Opinion of the Supreme Court of Washington, Cause No, 353804...0.0.000000002. 1A-10A Appendix 3 — Opinion of trial court, Superior Court the State-of Washington for Thurston County, Cause No. 30937..:...............ccc000- nd ANE 11A-13A Appendix C — Revised Code of W ashington ; 82.32- 180, 9 12 of Chapter 9, Laws of Washington, First Ex. Session, 1951, pages 28 and 29........:....... 14A Appendix D — Judgment of the ‘Superi ior Court of\: the State of W ashington for Thurston County....16A Appendix EK — Notice of Order of the Superi ior Court of Washington Denyiug Petition for Re- IN Sisal tiss ss aechce ac onseadasabaeinieneieminaphteareamagannaae 18A “Appendix F — Judgment of the Supr eme Court of I? cenit seca DOA | Appendix G — Revised Code of Washington 82.04- 4.270; $47 of Chapter 389, Laws of Washington Ry NE Eg Bic rcisnnctaiccnsdinbleicteianticiencemtaniesss 21A° Appendix.H — Excerpts froni Respondent's Brief to the Supreme Court of W ashington, pp. 6 and 8 Kcihbicipheneindeasebehennhsbeesnnsdsens Genes st teaseeeeenecegeeeeeenecereaeces VBA ‘ : ‘ Re.. tv INDEX Appendix ’ — Excerpts from Petitioners’ Notice of ~ Appeal and Complaint to the Superior Court of the State of Washington for Thur’ ‘on County, Cause No. 30937 ........... jncdeneniilesieaindahinbsiahinaeiliaaaesaieail .24A Appendix J — Rule 50, Rules on Appeal of the Su- preme Court of Washington RCW, Vol. 0, p. 28..25A Appendix K — Excerpts from Findings of the trial court, Superior Court of the State of Washington . for Thurston Cotunty, Cause No. 30937........ csbeeceee SOA TABLE OF CASES Adams, J. D.. Mfg. Co. wv, Storen, 304 U.S. 307 AIA “Sh: MIT inten ia nies abadiie ensssaibeconnnidiciosasegieapeadaiseadcsmanoneniacion 17, 18 UBinderup v. Pathe Exchange, Ine., 263 US. 291 Sg RNIN rr a eC soot ce RH CMa CER WV Central Greyhound Lines v. Mealey, 334 U.S. 653 oo)... ve EEG hk, LR 11,12 Charleston Federal Savings, & Loan Association v. Alderson, 324 U\S. 182 (1945)... *y Freeman v. Hew ¢, 329 UB. G02 (1951 )......;.........0:...2. 18 — Gwin, "White & Prince, Inc. v. Henneford, 305: U.S. oe a : 2 Heisler v. Thomas Collierg Co., 260 U.S. 245 (1922)... 13 Joseph v. Carter and Weekes Stevedoring Co., 330 ‘ = : : r ry . US. 422 (1946) ..1..2......0.....- ined sahsaeuencanian vansoaniics igus Lundberg v. Corporation of Catholic Archbishop, | et Wn. (2d) 77, 346 P.(2d) 164.(1959).. eee. 9 Michigan- -Wisconsin Pipeline Co. v. Calvert, ae RF ee © Be vnncminisccensenmesvsadapnapain cesaaeniieal 2.17, 18, 20 Spector Motor Service v. O? 2 onnor, 340 U.S. 602 . ED - ¢ : » aes 15A | ae s taxpayer shall be deemed the plaintiff, and the state, the defendant; and both parties shall be entitled to ~ubpeeua the attendance of witnesses as in other civil wtions and to produce evidence that is competent, rele- vant, and material to determine the correct amount of - the tax that should be paid by the taxpayer. Either party shall be allowed to appeal to the supreme court in the same manner as other civil actions are agpealed te that court. , It shall not be necessary for the taxpayer to protest against the payment of any tax or to make any demand t» have the same refunded or to petition the commis- ~lon for a hearing in order to appeal to the superior court, but no court action or proceeding of any kind shall be maintained by the taxpayer to recover any tax paid, or any part thereof, except as herein provided. -16A APPENDIX D> IN THE SUPERIOR COURT OF THE STATE OF Ww ASHING TON FOR THURSTON COUNTY STANDARD OL COMPANY OF CALIFORNIA, ; Plaintiff, - No. 80937 vs, ju DGMENT THE STATE OF WASHINGTON, :, Defendant. This cause having come regularly for trial before the | undersigned Judge of the above Superior Court on the | 28th day of April, 1959, the plaintiff appearing by its attorneys, Helsell, “Paul, Fetterman, Todd & Hokan- son, aud the defendant:appearing by its attorney, John W. Riley, Assistant. Atorney General, and Tidewat® Oi] Company appearing as amicus curiae by its atter- ney, DeWitt Williams of Rosling, Williams, Lanza & Kastner, and Cnion Oil Company appearing as amicu- curiae by Griffith Way of Little. LeSourd, Palmer. Scott & Siemmons, and General Petroleum C orporation appearing as amicus curiae by Max Kaminoff.of Bogle. Bogle & Gates, and the parties having stipulated as facts and testimony having been heard and exhibit»: having been introduced and admitted and statement-/ having been made in open court and the Court having considered all of said evidence and all of the record: and files herein and having heard argument of counse: and briefs having been submitted and Findings of Fae and Conclusions of Law having been made, signed and tiled herein, now, therefore, : Ir ‘IS HEREBY ORDERED, ADJ UDGED and DECREED, as fol- ; OWS; The plaintiff, Standard Oil Company*of Califoriia. a corporation, is hereby granted judgment against. th defendant, State of Washington, in the amount of #10 17A 977.00, and in the additional amount of One Hundred | Fifty-three Thousand Five Hundred Twenty-three and 95 100 ($153,523.95) Dollars, with interest on the lat- ter amount at the rate of 36. per annum from July 25, _ 1998, together with its costs and disbursements herein to be taxed. DONE IN OPEN COURT this 29th day of June, 1959. Raymond W. Clifford Judge Presented by: Thomas Todd ) of Helsell, Paul, Fetter man, ‘odd & a Attorneys for Plaintiff. 184 APPENDIX E NOTICE OF ORDER DENYING PETITION FOR * REHEARING THE SUPREME C OURT, STATE OF WASHINGTON, OLYMPIA Robert Holstein, Archie B. Stewart. . Clerk aa Deputy Clerk . December 5, 1/60 Helsell, Paul, pee ‘man, Todd & Hokanson 1112 White Building . Seattle 1, Washington Hon, John J. O’Connell, Attorney General Mr. Timothy R. Malone Temple of Justice Olympia, W ashington “Mr. John W. Riley, Deputy Attorney General : Mr. JamesA. Furber, Assistant Attorney General Tax Commission General Administration Building Olympia, Washington , Amici Curiae: Bogle, Bogle-& Gates Mr. Max Kaminoff 603 Central Building Seattle 4, Washington — Little, Palmer, Scott & Slemmons Mr. Kenneth A. Cox ~ 15th Floor, Hoge Building ~ , * Seattle 4. Washington ; Rosling, Williams,“Lanza & Kastner Mr. DeWitt AV illiams 1440 W ashington Building Seattle 1, Washington re . 7 e. 194 Standard Oil a ad of California Re—No. 35304— The State of Washington Gentlemen: The Court entered the following order in this cause today: “The court having considered the petition of the re-_ ~ spondent and amici curiae for ayrehearing herein, the appellant's answer to the petition and the respondent's | 3 reply to the answer. “I? Is ORDERED that the pictition for rehearing be and , w hereby denied. re . Yours very truly, /8/ Robert Holstein | | Robert Holstein, Clerk RH, lew ; “¢ 204 | APPENDIX Fs Ix THE SupREME Court OF THE STATE oF WASHING TON Sranparp On. COMPANY OF Cassone. \ Wo, 50304 acorporation, Respondent, \ Thurston , County : , VB. No. 30937 THE State OF WASHINGTON, Appellant. | JUDGMENT This cause having been heretofore submitted to the court, upon the transcript of the récord of the Superior Court of Thurston County, and upon the argument of counsel, and the Court having fully considered the same and being fully advised in thé premises, it ‘is now, on this 5th day of December, A.D. 1960, on motion of John J. O'Connell, Esquire, of counsel for appellant, con- sidered, adjudged and decreed, that the judgment of the said Superior Court be, and the same is hereby re- versed; and that the said State of Washington have and recover of and from the said Standard Oil Com- pany of California, a corporation, the costs of this at- tion taxed and allowed at Nine hundred sixty-three and 56 100° ($963.56 )}- Dollars. and that execution issue therefor. And it ¢s further ordered, that this cause be remitted to, the said Superior Court for further pro-— ceedings, in accordance herewith. - De le ee eee | 21A ao: APPENDIX G SECTION 47 OF CHAPTER 389, LAWS OF WASHING- TON 1955, PAGES 1671, 1672 _ Revised Code of Washington 82.04.270 - RCW 82.04.270. (1) Upon every person except per-: sons taxable under subsection (1) of RCW. 82.04.260 engaging within this state in the business of making sales at Wholesale; as to such persons the amount of tax with respect to such business sha?! be equal to the — gross proceeds of sales of such business multiplied by the rate of one-quarter of one percent. (2) The tax imposed by this section is levied and_ shall be collected, from every person engaged in the business of distributing in this state articles of tangible personal property, owned by them from their own Warehouse or other central] location in this-state to two or more of their own retail stores or outlets, where no change of title or Ownership. oceurs, ithe intent hereof being to impose a tax equal|to the wholesaler’s tax upon persous performing functions essentially comparable to those of a wholesaler, but not actually making sales: Provided, That the tax designated in this section may - hot be assessed twice to the same person for the same article, The amount of the tax as to such persons shall he computed by multiplying one-quarter of one per- cent the value of the article so distributed as of the time of such distribution: Provided, That persons en- gaged in the activities deseribed in this subsection shall uot be Hable for the tax imposed if by proper invoice it rau be shown that they have purchased such property from a Wholesaler who has paid.a business and occupa- | tion tas to the-state upon the same articles. This proviso shall not apply to purchases from manufacturers as de- fued iu RCW 82.04.110, The tax ‘commissioner’ shall 22.4. prescribe tiniform and equitable rules for the purpose + of ascertaining such value, which value shall corre- spond as nearly as possible to the gross proceeds from sales at wholesale in this state of similar articles of like quality and character, and in similar quantities by other taxpayers : Provided further, That delivery trucks or vans will not under the purposes of this’ section be _ considered to be retail stores or out!ts | . 23A APPENDIX H Excerpts from Respondent’ 8 Brief to the Supreme Court ‘ of Washington, pp. 6 and 8 Thus Standard accumulates petroleum products in the State of Washington at its ‘terminals’ or tank farms (Ex. P, St. 161; Findings of Fact Tr. 12-18). ‘*Respondent’s terminals are supplied by ocean going tankers, rail, interstate pipelines, trucks and river barges (St. 161, Ex. P; see also Illustration No. 2, infra). ‘From its terminals. inside the State of Washiiigton respondent next distributes its product€ to its bulk sta- tions which are located throughout the State of Wash- ington (Ex. P, St. 161). Respondent owns and oper- ates 152 such ‘bulk stations’ loeated throughout the State of W ashington (Ex. P-11, St. 161) * * * ‘1. Terminals are ‘warehouses or other central lo- cations’ (RCW 82.04.270) supplied by various trans- portation media from points outside Washington”’ ° (emphasis supplied). 4A 0 APPENDIX I Excerpts from Petitioners’ Notice of Appeal and Com. plaint to the Superior Court of the State of Washington for Thurston County, Cause No. 30937. ‘*(g) A large portion of the petroleum products transported by plaintiff from said terminal storage plants to the wholesale distributor plants was manufac- tured or acquired by plaintiff at points outside of the State of Washington and while being transported 1. said terminal storage -plants, to said wholesalé distribu- tor plants, and to plaintiff's customers were in inter- _ state commerce. Section 47 of Chap. 389 of the Lays of 1955 as applied by the State Tax Commission of the State of Washington is unconstitutional and void bhe- cause it imposes’a direct burden of and diseriminate- against interstate commerce in violation of Article L. Section 8 of the Constitution of the United States." 265A APPENDIX J Rule 50, Rules on Appeal of Supreme‘Court of. Washington Revised Code of Washington, Vol. 0, p. 28 _ Any party te an appealed case may, after an opinion hax been filed, present to the court; in the manner and tine as hereinafter provided, a petition for rehearing. Every petition for rehearing shall be filed ‘within tuirty days after the opinion in the cause has been filed. . No'more than one petition shall be filed by the same party. The filing of a petition for rehearing shall sus- pend the decision of the court until the cause is finally determined. When a rehearing is granted, the clerk shall notify counsel for the respective parties thereof, When an answer to a petition for. rehearing is cailed for by the court, the clerk shall mail to the attorney of the party from whom the answer is required a copy of the original petition, with a request that he file an an- ‘wer thereto within fifteen days and serve a copy thereof on opposing counsel. Three copies each of the petition for rehearing and ~ of the answer thereto, if called for, shall be filed with the clerk Vetitious for rehearing and answers thereto may: be printed, mimeographed, or typewritten. If a petition tor rehearing be granted, the court may require addi- liwual copies of the petition, answer and briefs to be ~ Supplied in the manner indicated by the court. (Adopted November 22, 1950; Amended November 17, 1952.) ~ ° 26A APPENDIX K Excerpts from Findings of the Trial Court, Superior Court of the State of Washington for Thurston County Ifl “Standard during the>period covered by the assess- ment in question engaged in the distribution and sale of petroleum product} the State of, Washington. All of said petroleum niggers except as provided in Stipulation of April 28, 1959, plaintiff's Exhibit Q, were shipped into the State of. Washington in move- ment from California or.6ther states pursuant to ae- ‘ curately estimated demands for future sales. After storage at terminals the products in question were dis- tributed to Standards bulk plants for storage and fw- ther distribution therefrom. Standatd, during the period in question, owned and operated terminal ster- age plants or tank farms, whivh are major receiving polits with large storage facilities and which received * petroleum products directly from outside Washington. ee IV “The Tax Commission Assessment and the Tax here in question related to the distribution of) pettoleum products by Standard from terminal storage plants in this state to such bulk plants in this state to the extent that such products were later delivered from such bulk plants to-consumers such as government agencies, con- mercial, agricultural anc industrial customers and to s°¢ vessels, * * * ; VI — "The petroleum products in question were at all times Sewned by and at the risk of Standard until they were sold for resale or until they reached the ultimate con- me | . --- Source: Frix Law Library, https://www.frixlaw.com/law-library/documents/brief%3Amicro_IA40386420_0828%3A2. Public record. Not legal advice.