Oilure Manufacturing Co. v. Pidduck-Ross Co.

Citations

• 38 Wash. 137
• 80 P. 276
• 1905 Wash. LEXIS 1134

Syllabus

<p>Municipal Corporations—License op Business—Taxation— Teading Stamps. A municipal ordinance requiring the payment of a license fee by persons transacting or soliciting business through the use or medium of trading stamps, is a valid exercise of the taxing power.</p> <p>Same—Contracts—Violating Ordinance Requiring Payment op License Fees. The courts will not enforce a contract with reference to the use of trading stamps, where the same was entered into in violation of an ordinance requiring the payment of a license fee for transacting business with such trading stamps, and such ordinance may be pleaded, and is a good defense, to an action upon the contract.</p> <p>Same—Interstate Commerce—Nonresidents Soliciting Business por Resident op This State. A municipal ordinance requiring the payment of a license fee, by persons transacting or soliciting business through the medium of trading stamps, is not void as an interference with interstate commerce, as applied to a contract by a nonresident to solicit business in a city of this state for a resident business man of said city, there being no interference with the right of anyone to solicit in this state sales of goods in a foreign state; since the object was not to make a tax on sales, but to tax a peculiar method of doing business.</p>