San Francisco-Oakland Terminal Railways v. Johnson

The first four of the above-entitled actions were consolidated by agreement for the purpose of trial. The fifth of said actions was by stipulation submitted to the trial court on the record established at the trial of the consolidated actions. While a separate transcript in each action has been prepared and filed in this court under the alternative method, the briefs and arguments of counsel have been addressed to the actions as a group.

These actions were instituted to recover taxes levied upon certain gross receipts of the plaintiff: during the years 1921 to 1925, inclusive, and paid under…