Spaulding v. Adams County

Citations

• 79 Wash. 193
• 140 P. 367
• 1914 Wash. LEXIS 1197

Syllabus

<p>Taxation — Personal Property — Situs—Statutes. Under Rem. & Bal. Code, § 9236, providing for the assessment for taxation of any stock of goods brought into the state after March 1st, “to be sold in a place of business temporarily occupied for their sale,” without intent to engage in permanent trade at such place, a shipment of buggies brought into the state for sale by sales agents traveling over the country, and deposited and1 stored in a warehouse, is assessable for taxation, where deliveries were made from the warehouse, although no orders were taken there; since a delivery is necessary to a completed sale.</p> <p>Same — Statutes — Construction. Statutes for assessment of property for taxation are to be liberally construed, that property justly assessable shall not escape through technicalities.</p> <p>Same — Exemptions—Assessment Elsewhere. Property brought into the state after March 1st, and otherwise taxable, is not exempt because it had been assessed elsewhere for the same year.</p> <p>Same — Personal Property— Statutes— Construction — “Immediately.” A finding that a stock of goods brought into the state after March 1st, was assessed “immediately upon its arrival at R.” does not necessarily mean upon the “instant” and while still in transit; but may mean “proximately” or “directly,” and hence after it was unloaded and stored.</p> <p>Commerce — Interstate Commerce — Interference — Taxation. Where a stock of goods is brought into the state and stored in advanee of -sales, or where it reached its destination for final disposal although not taken from the cars, the taking and1 filling of orders therefrom is local and npt interstate commerce, and the imposition of taxes on the property is not an interference with interstate commerce.</p>