People v. Roath

This is an action instituted by the People of the State of California upon bonds conditioned for the payment by defendant Roath “of all license taxes, penalties and other obligations of said principal arising out of’’ the State Motor Vehicle Fuel License Tax Act (Stats. 1923, p. 571, as amended). Defendant Roath having incurred liability to the State for delinquent taxes and penalties in the sum of *243$25,118.76 and having failed to pay such amount, the state controller endeavored to effect collection thereof by seizing the distributing plant and other personal property of Roath with a view to…