Shell Co. v. State

Citations

• 113 Wash. 632
• 194 P. 835
• 1921 Wash. LEXIS 583

Syllabus

<p>Commerce (1, 5) — Inspection (1) — Interstate Commerce — -Excessive Inspection Fees. Laws of 1907, p. 412, levying a grossly excessive inspection tax upon illuminating oils is unconstitutional as to oils in interstate commerce as interfering with the commerce clause of the Federal constitution; but it is enforceable as an occupation tax in so far as it authorizes the collection of a, tax upon products that have lost their interstate character by having been removed from the original packages or put into indefinite storage in this state.</p> <p>Inspection (2) — Subjects of Inspection. The tax on illuminating oils, being a revenue measure, is sustainable without reference to the police power or relation to the public safety or health.</p> <p>Inspection (5) — Action to Recover Fees — Pleading—Complaint. In an aetion to recover oil inspection fees, exacted under Laws of 1907, p. 412, the complaint is demurrable in not showing that the products were not still in interstate commerce by reason of not being in the original containers or in indefinite storage, at the time the tax was collected.</p>