Ex-Cell-O Corp. v. County of Alameda

Opinion

DEVINE, P. J.

County of Alameda, City of Oakland, and City of Emery-ville appeal from a judgment of the Alameda County Superior Court ordering that plaintiff recover certain taxes which were paid under protest.

Ex-Cell-O Corporation was the owner of milk packaging machines which were leased to dealers in dairy products in Alameda County. During the years 1963, 1964, and 1965, the assessor sent to Ex-Cell-O business prop erty statements which required, inter alia, a listing of the original cost, selling price, and information relating to the rental of the equipment. The statements were…