[DOWNLOAD] "P. Lorillard Co. v. City of Seattle" by Supreme Court of Washington # eBook PDF Kindle ePub Free
eBook details
- Title: P. Lorillard Co. v. City of Seattle
- Author : Supreme Court of Washington
- Release Date : January 11, 1974
- Genre: Law,Books,Professional & Technical,
- Pages : * pages
- Size : 60 KB
Description
Plaintiff, P. Lorillard Company, is a wholesaler of cigarettes which are distributed from storage in a public warehouse in Seattle. Defendant, the City of Seattle, assessed taxes against plaintiff in the amount of $17,066.45, based upon section 3(c) of Seattle Ordinance 72630. That ordinance levies a business and occupation tax for the privilege of engaging in business activity within the city. Section 3(c) levies a tax upon sales at wholesale with the measure of the tax being the gross proceeds of such sales.
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