Equi v. City & County of San Francisco

Plaintiff individually and on behalf of all persons similarly situated, brought this action for declaratory and injunctive relief. Judgment was entered in favor of plaintiff and defendants have appealed.

The complaint in this action shows that respondent sought to attack the validity of the provisions of Ordinance 5132 (New Series) of the City and County of San Francisco in so far as said ordinance imposed certain taxes upon automobile supply stations, commonly known as service stations. A read ing of the judgment shows that the trial court declared that the license tax of $40 per quarter…