Legal Opinion

California Motor Express, Ltd. v. State Board of Equalization

California Court of Appeal

Decided May 25, 1955No. Civ. 16193PublishedCited by 13 opinions

1Opinion of the Court

DRAPER, J. pro tem. *

This is an action in declaratory relief to determine whether the property of plaintiff express company is to be assessed by defendant State Board of Equalization under section 14 of article XIII of the Constitution of California. Defendant appeals from judgment for plaintiff.

The applicable portion of the constitutional provision is: “All property other than franchises, owned or used by . . . (3) companies doing express business on a railroad, steamboat, vessel, or stage line in this state . . . shall be assessed annually by the State Board of Equalization at the actual…

2Cases cited9 opinions

  1. People v. Western Air Lines, Inc.California Supreme Court · 1954
  2. Whitcomb Hotel, Inc. v. California Employment CommissionCalifornia Supreme Court · 1944
  3. Coca-Cola Co. v. State Board of EqualizationCalifornia Supreme Court · 1945
  4. People v. Southern Pac. Co.California Supreme Court · 1930
  5. Coler v. Corn Exchange BankNew York Court of Appeals · 1928

4 more not listed; retrieve them via the Exa API.

3Cited by13 opinions

  1. Industrial Welfare Commission v. Superior CourtCalifornia Supreme Court · 1980
  2. Killian v. City and County of San FranciscoCalifornia Court of Appeal · 1978
  3. California State Restaurant Assn. v. WhitlowCalifornia Court of Appeal · 1976
  4. Mission Pak Co. v. State Board of EqualizationCalifornia Court of Appeal · 1972
  5. County of Monterey v. MadoloraCalifornia Court of Appeal · 1959

8 more not listed; retrieve them via the Exa API.

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