Legal Opinion

Dragich v. County of Los Angeles

California Court of Appeal

Decided January 19, 1939No. Civ. 10922; Civ. 10923PublishedCited by 8 opinions

1Opinion of the CourtSpence, J.

Two separate actions were brought to recover taxes alleged to have been illegally collected. Said actions were consolidated for the purpose of trial and the trial resulted in judgments in favor of plaintiffs. Defendant appeals from said judgments and the appeals are presented on one set of briefs.

There is no dispute concerning the facts and the sole question involved is whether the fishing boats owned by the plaintiffs were exempt from taxation under the provisions of article XIII, section 4, of the Constitution. Said section reads as follows: “All vessels of more than fifty (50) tons burden…

2Cases cited4 opinions

  1. McCann v. HoffmanCalifornia Supreme Court · 1937
  2. Huus v. New York & Porto Rico Steamship Co.Supreme Court of the United States · 1901
  3. The MohawkSupreme Court of the United States · 1866
  4. Wheaton v. WestonDistrict Court, E.D. Pennsylvania · 1903

3Cited by8 opinions

  1. Kaiser Steel Corp. v. County of SolanoCalifornia Court of Appeal · 1979
  2. Alalunga Sport Fishers, Inc. v. County of San DiegoCalifornia Court of Appeal · 1967
  3. Smith-Rice Heavy Lifts, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1967
  4. Crivello v. County of San DiegoCalifornia Court of Appeal · 1942
  5. Crowley Launch & Tugboat Co. v. County of Los AngelesCalifornia Court of Appeal · 1971

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