County of San Diego v. Davis

THE COURT.

This action is brought to collect a property tax on an automobile from the person shown by the records of the California motor vehicle department to be the “legal owner”. The lower court sustained a general demurrer to plaintiff’s complaint, and judgment for defendant was entered accordingly.

Prior to March, 1933, a dealer sold the automobile to a buyer under a conditional sale contract, and in accordance with the provisions of the California Vehicle Act (Deering’s Gen. Laws, 1931, Act 5128), the dealer was noted as the “legal owner”, and the purchaser as the “registered owner”. The…