Cunningham v. Potts

• Decision Date: 04 December 1925
• Docket Number: No. 275.,275.
• Citation: 9 F.2d 469
• Parties: CUNNINGHAM et al. v. POTTS, Treasurer of State of Washington.
• Court: U.S. District Court — Western District of Washington

9 F.2d 469 (1925)

CUNNINGHAM et al. v. POTTS, Treasurer of State of Washington.

No. 275.

District Court, W. D. Washington, S. D.

December 4, 1925.

W. R. Crawford, of Seattle, Wash., for plaintiffs.

John H. Dunbar, Atty. Gen., and E. W. Anderson, Asst. Atty. Gen., for defendant.

CUSHMAN, District Judge.

Plaintiffs, owners and operators of motor vehicles, in their complaint ask that the defendant, treasurer of the state of Washington, be enjoined from collecting the liquid fuel tax for which provision is made in chapter 173, p. 669, of the Washington Laws of 1921, and chapter 81, p. 242, of the Laws of 1923, and for themselves and others similarly situated seek to recover from the defendant a large amount of such taxes heretofore, and since January 1, 1925, by him collected. Defendant moves to dismiss.

Plaintiff cites: Edwards v. Bodkin, 249 F. 562, 161 C. C. A. 488 (C. C. A. 9th Cir.); Badger Co. v. Arnold (C. C. A.) 282 F. 115; Buck v. Kuykendall, 267 U. S. 307, 45 S. Ct. 324, 69 L. Ed. 623, 38 A. L. R. 286; Perrine v. Chesapeake & Delaware Canal Co., 9 How. 172-187, 13 L. Ed. 92; Opinion of Justices (N. H.) 120 A. 629; Bush & Sons Co. v. Maloy, 267 U. S. 317, 45 S. Ct. 326, 327, 69 L. Ed. 627; Boyle v. P. & R. R. Co. 54 Pa. 310-314; Penn. R. Co. v. Sly, 65 Pa. 205-210; Lake Superior, etc., R. R. Co. v. United States, 93 U. S. 442, 23 L. Ed. 965; Com'rs of Dodge County v. Chandler, 96 U. S. 205, 24 L. Ed. 625; State ex rel. Jersey City & B. P. Plank-Road Co. v. Haight, 30 N. J. Law, 447; Penn. Coal Co. v. Dell. & H. Canal Co., 29 Barb. (N. Y.) 592; State v. Hudson County Free Holders, 23 N. J. Law, 206; Benjamin v. Manistee R. Imp. Co., 42 Mich. 628, 4 N. W. 483; Wisconsin River Imp. Co. v. Manson, 43 Wis. 255, 28 Am. Rep. 542; State v. Maine, 27 Conn. 641, 71 Am. Dec. 89; State v. New Boston, 11 N. H. 407; People v. Davidson, 79 Cal. 166, 21 P. 538; Fishkill v. Fishkill & B. Plank Road Co., 22 Barb. (N. Y.) 634; Craig v. People, 47 Ill. 493; Chesley Jun v. Smith, 1 N. H. 20; Carter v. Clark, 89 Ind. 239; Benedict v. Goit, 3 Barb. (N. Y.) 459; Walker v. Caywood, 31 N. Y. 51; Douglass v. Boonsborough, etc., 22 Md. 219, 85 Am. Dec. 647; Callison v. Hedrick, 15 Grat. (Va.) 244; Panton, etc., Co. v. Bishop, 11 Vt. 190; Chagrin Falls, etc., Co. v. Cane, 2 Ohio St. 419; Nolensville, etc., Co. v. Baker, 4 Humph. (Tenn.) 315; Geiger v. Pres. of P. & R. T. Road, 167 Pa. 582, 31 A. 918, 28 L. R. A. 458; Opinion of Justices (Mass.) 146 N. E. 651; Escanaba & Lake M. Tran. Co. v. Chicago, 107 U. S. 678, 2 S. Ct. 185, 27 L. Ed. 442; St. Louis v. Western Union Tele. Co., 148 U. S. 92, 13 S. Ct. 485, 37 L. Ed. 380; Minn. Rate Cases, 230 U. S. 352, 33 S. Ct. 729, 57 L. Ed. 1511, 48 L. R. A. (N. S.) 1151, Ann. Cas. 1916A, 18; Hendrick v. Maryland, 235 U. S. 610, 35 S. Ct. 140, 59 L. Ed. 385; Kane v. New Jersey, 242 U. S. 160, 37 S. Ct. 30, 61 L. Ed. 222; Mackay Tel. & Cable Co. v. Little Rock, 250 U. S. 94, 39 S. Ct. 428, 63 L. Ed. 863; Interstate Motor Transit Co. v. Kuykendall (D. C.) 284 F. 882; Camas Stage Co. v. Kozer, 104 Or. 600, 209 P. 95, 25 A. L. R. 27; Northern Pac. Ry. Co. v. Schoenfeldt, 123 Wash. 579, 213 P. 26; Pennoyer v. McConnaughy, 140 U. S. 1-10, 11 S. Ct. 699, 35 L. Ed. 363; Cunningham v. Macon & B. R. R. Co., 109 U. S. 446, 3 S. Ct. 292, 609, 27 L. Ed. 992; Olympia Brewing Co. v. State, 102 Wash. 494, 173 P. 430; Duke v. Force, 120 Wash. 599, 620, 621, 208 P. 67, 23 A. L. R. 1354; Robertson v. Frank Bros. Co., 132 U. S. 17-23, 10 S. Ct. 5, 33 L. Ed. 236; Robertson v. Bradbury, 132 U. S. 491, 501, 10 S. Ct. 158, 33 L. Ed. 405; Swift & Courtney & Beecher Co. v. United States, 111 U. S. 22-31, 4 S. Ct. 244, 28 L. Ed. 341; O'Shea v. Kavanaugh, 65 Neb. 639, 91 N. W. 578; Magnolia v. Sharman, 46 Ark. 363; Cochran v. Schell, 107 U. S. 626, 2 S. Ct. 827, 27 L. Ed. 543; Nashua, etc., R. R. Co. v. Boston, etc., R. R., 61 F. 248, 9 C. C. A. 468; United States v. Norton, 97 U. S. 164, 24 L. Ed. 907; Eley v. Miller, 7 Ind. App. 529, 34 N. E. 836; Boston v. Edison E. L. Co., 242 Mass. 305, 136 N. E. 113; Panton v. Duluth G. & W. Co., 50 Minn. 175, 52 N. W. 527, 36 Am. St. Rep. 635; American Brewing Co. v. St. Louis, 187 Mo. 367, 86 S. W. 129, 2 Ann. Cas. 821; Cox v. Lott, 12 Wall. 204, 20 L. Ed. 370; Northwestern Union Packet Co. v. St. Paul, 3 Dill. 456, Fed. Cas. No. 10,346; Muser v. Robertson (C. C.) 17 F. 504, 21 Blatchf. 374; Oceanic S. N. Co. v. Tappan, 16 Blatchf. 296, Fed. Cas. No. 10,405; Marcotte v. Allen, 91 Me. 74, 39 A. 346, 40 L. R. A. 185; Welker v. Potter, 18 Ohio St. 85; Marsh v. Clark County, 42 Wis. 502; Bruecher v. Port Chester, 101 N. Y. 240, 4 N. E. 272; Galveston v. Sydnor, 39 Tex. 236; United States v. Lawson, 101 U. S. 164, 25 L. Ed. 860; Chicago v. Northwestern Mut. Life Ins. Co., 218 Ill. 40, 75 N. E. 803, 1 L. R. A. (N. S.) 770; Arkansas Bldg. Ass'n v. Madden, 175 U. S. 273, 20 S. Ct. 119, 44 L. Ed. 159; Iselin v. Hedden (D. C.) 28 F. 417; Scottish Union, etc., Ins. Co. v. Herriott, 109 Iowa, 606, 80 N. W. 667, 77 Am. St. Rep. 548; Pingree v. Mutual Gas Co., 107 Mich. 160, 65 N. W. 8; Trower v. San Francisco, 152 Cal. 479, 92 P. 1025, 15 L. R. A. (N. S.) 183; Cram v. Powell, 100 Or. 708, 197 P. 282; Arkansas Natural Gas Co. v. Norton Co., 165 Ark. 172, 263 S. W. 775.

Defendant cites: Pierce Oil Corp. v. Hopkins, 264 U. S. 137, 44 S. Ct. 251, 68 L. Ed. 593; Id. (C. C. A.) 282 F. 253; Askren v. Continental Oil Co., 252 U. S. 444, 40 S. Ct. 355, 64 L. Ed. 654; Bowman v. Continental Oil Co., 256 U. S. 642, 41 S. Ct. 606, 65 L. Ed. 1139; Texas Co. v. Brown, 258 U. S. 466, 42 S. Ct. 375, 66 L. Ed. 721; State v. Hart, 125 Wash. 520, 217 P. 45; Altitude Oil Co. v. People, 70 Colo. 452, 202 P. 180; Standard Oil Co. v. Brodie, 153 Ark. 114, 239 S. W. 753; Amos v. Gunn, 84 Fla. 285, 94 So. 615-640; Viquesney v. Kansas City, 305 Mo. App. 488, 266 S. W. 700; Gafill v. Bracken (Ind. Sup.) 146 N. E. 109; Red Arrow Co. v. Carson City (Nev.) 225 P. 487; In re Opinion of the Justices (N. H.) 120 A. 629; Wilson Lbr. Co. v. Mountain Timber Co. (D. C.) 200 F. 181; Savings Bank v. Ward, 100 U. S. 195, 25 L. Ed. 621; 33 Op. Attys. Gen. 42; Swigart v. Baker, 229 U. S. 187, 33 S. Ct. 645, 57 L. Ed. 1143; Jacobs v. Prichard, 223 U. S. 200, 32 S. Ct. 289, 56 L. Ed. 405; Studebaker v. Perry, 184 U. S. 258, 33 S. Ct. 463, 46 L. Ed. 528; United States v. Bellm (C. C.) 182 F. 161; United States v. Ill. Central Ry. (D. C.) 234 F. 433; United States v. Graham & Irvine (D. C.) 250 F. 499; Blanset v. Cardin, 256 U. S. 319, 41 S. Ct. 519, 65 L. Ed. 950; McLaren v. Fleischer, 256 U. S. 477, 41 S. Ct. 577, 65 L. Ed. 1052; First Nat. Bank v. Missouri, 263 U. S. 640, 44 S. Ct. 213, 68 L. Ed. 486; Swendig v. Wash. Water Power Co., 265 U. S. 322, 44 S. Ct. 496, 68 L. Ed. 1036; Galveston R. Co. v. Texas, 210 U. S. 217, 28 S. Ct. 638, 52 L. Ed. 1031; Standard Oil Co. v. Graves, 249 U. S. 389, 39 S. Ct. 320, 63 L. Ed. 662; Wagner v. Covington, 251 U. S. 95, 40 S. Ct. 93, 64 L. Ed. 157; Shaffer v. Carter, 252 U. S. 37, 40 S. Ct. 221, 64 L. Ed. 445; 31 Op. Attys. Gen. 520; Snyder v. Bettman, 190 U. S. 249, 23 S. Ct. 803, 47 L. Ed. 1035; Fidelity & Deposit Co. v. Penn., 240 U. S. 319, 36 S. Ct. 298, 60 L. Ed. 664; United States v. Perkins, 163 U. S. 625, 16 S. Ct. 1073, 41 L. Ed. 287; Achison v. Huddleson, 12 How. 293, 13 L. Ed. 993; Searight v. Stokes, 3 How. 151, 11 L. Ed. 537; State ex rel. Hines v. Scott County Road Co., 207 Mo. 54, 105 S. W. 752, 13 Ann. Cas. 656; St. Louis v. Green, 7 Mo. App. 468; Wadsworth v. Smith, 11 Me. 278, 26 Am. Dec. 525; United States v. Thind, 261 U. S. 204, 43 S. Ct. 338, 67 L. Ed. 616; Hawke v. Smith, 253 U. S. 221, 40 S. Ct. 495, 64 L. Ed. 871, 10 A. L. R. 1504; Liberty Highway Co. v. Public Utilities Com. (D. C.) 294 F. 703; In re Ayers, 123 U. S. 492, 8 S. Ct. 164, 31 L. Ed. 216; In re Tyler, 149 U. S. 164, 13 S. Ct. 785, 37 L. Ed. 689; Ill. Cent. R. Co. v. Adams, 180 U. S. 28, 21 S. Ct. 251, 45 L. Ed. 410; Scully v. Bird, 209 U. S. 481, 28 S. Ct. 597, 52 L. Ed. 899; North Carolina v. Temple, 134 U. S. 30, 10 S. Ct. 509, 33 L. Ed. 849; Prout v. Starr, 188 U. S. 543, 23 S. Ct. 398, 47 L. Ed. 584; Ex parte Young, 209 U. S. 123, 28 S. Ct. 441, 52 L. Ed. 714, 13 L. R. A. (N. S.) 932, 14 Ann. Cas. 764; Tanner v. Little, 240 U. S. 369, 36 S. Ct. 379, 60 L. Ed. 691; Cavanaugh v. Looney, 248 U. S. 453, 39 S. Ct. 142, 63 L. Ed. 354; Truax v. Raich, 239 U. S. 33, 36 S. Ct. 7, 60 L. Ed. 131, L. R. A. 1916D, 545, Ann. Cas. 1917B, 283; Gunter v. Atl. Coast Line, 200 U. S. 273-283, 26 S. Ct. 252, 50 L. Ed. 477; Bank v. Mylin (C. C.) 76 F. 385; Smith v. Reeves, 178 U. S. 436, 20 S. Ct. 919, 44 L. Ed. 1140; L. & P. Chemical Co. v. Board, 111 N. C. 135, 15 S. E. 1032; Bloxham v. R. Co., 35 Fla. 625, 17 So. 902; Ambler v. Auditor General, 38 Mich. 746; State v. Liberty Oil Co., 154 La. 267, 97 So. 438; Atchison R. Co. v. O'Connor, 223 U. S. 280, 32 S. Ct. 216, 56 L. Ed. 436, Ann. Cas. 1913C, 1050; Lamborn v. Dickinson County, 97 U. S. 181, 24 L. Ed. 926; Phœbus v. Social Club, 105 Va. 144, 52 S. E. 839, 8 Ann. Cas. 667; Monaghan v. Lewis, 5 Pennewill (Del.) 218, 59 A. 948, 10 Ann. Cas. 1048; Brunson v. Board, 107 Ark. 24, 153 S. W. 828, 44 L. R. A. (N. S.) 293, Ann. Cas. 1915A, 493; Tozer v. Skagit County, 34 Wash. 147, 75 P. 638; Gaar Scott & Co. v. Shannon, 223 U. S. 468, 32 S. Ct. 236, 56 L. Ed. 510; Harbeck v. Sioux City (Iowa) 202 N. W. 507; note, Ann. Cas. 1913C, 1050; Hartford Fire Ins. Co. v. Jordan, 168 Cal. 270, 142 P. 839; Chicago Ry. Co. v. Bowman County, 31 N. D. 150, 153 N. W. 986; Atlas Powder Co. v. Goodloe, 131 Tenn. 490, 175 S. W. 547; State v. Liberty Oil Co., 154 La. 267, 97 So. 438; Gulf Refining Co. v. McFarland, 154 La. 251, 97 So. 433; Shell Co. v. State, 113 Wash. 632, 194 P. 835.

Section 4 of chapter 81 of the Laws of 1923 shows that the tax is limited to fuel sold for use in motor vehicles operated or intended to be operated upon any of the public highways of the state of...