Flanigan v. Sierra County
Court of Appeals for the Ninth Circuit
In Error to the Circuit Court of the United States for the Northern District of California.
1Opinion of the Court
HAWLEY, District Judge.
This action was brought by the county of Sierra, in the state of California, to recover of and from the plaintiff in error herein a license tax of $2,500, it being alleged that said plaintiff was engaged in that county in the business of sheep raising without having first paid the license tax required by Ordinance No. 54, passed by the board of supervisors of Sierra county, May 31, 1900. This ordinance consists of 10 sections, which are set forth at length in the complaint. The first section reads as follows:
“Each and every person, copartnership, firm or corporation…
2Cases cited19 opinions
- Steamship Co. v. JoliffeSupreme Court of the United States · 1865
- Town of Santa Monica v. GuidingerCalifornia Supreme Court · 1902
- State Ex Rel. Washington County v. Baltimore & Ohio RailroadSupreme Court of the United States · 1845
- Napa State Hospital v. FlahertyCalifornia Supreme Court · 1901
- Ex parte MirandeCalifornia Supreme Court · 1887
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3Cited by5 opinions
- State ex rel. Pierce v. SlusherOregon Supreme Court · 1926
- Dastervignes v. United StatesCourt of Appeals for the Ninth Circuit · 1903
- Flanigan v. Sierra CountySupreme Court of the United States · 1905
- Los Angeles & West Side Transportation Co. v. Superior CourtCalifornia Supreme Court · 1931
- Wheeler v. Plumas CountyCourt of Appeals for the Ninth Circuit · 1903