(Download) "Smith V. Northern Pacific Railway Co." by En Banc. Supreme Court of Washington * Book PDF Kindle ePub Free
eBook details
- Title: Smith V. Northern Pacific Railway Co.
- Author : En Banc. Supreme Court of Washington
- Release Date : January 03, 1941
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 69 KB
Description
STEINERT, J. -- Two actions were brought in the superior court to determine whether certain personal property owned and held by defendant railroad company should be assessed as "operating property" or as "nonoperating property," as those two descriptive terms are defined by chapter 123, Laws of 1935, p. 356 (Rem. Rev. Stat. (Sup.), § 11156-1 [P.C. § 7088-31] et seq.), which provides a method for the assessment and taxation of property of transportation and other utility companies. One of the actions was brought by the assessor of Pierce county against the Northern Pacific Railway Company and the members of the state tax commission, and sought a declaratory judgment relative to the assessable character of certain personal property for the year 1940.That action was instituted prior to the entry of any order by the tax commission relative to the assessment of respondent's railroad property for that year. The other action, brought by the state of Washington, on the relation of Pierce county, against the same defendants, was instituted after the tax commission had entered an order directing that the property in question be assessed for the year 1940 as "operating property." In that action, plaintiff sought a writ of certiorari