Santa Barbara Optical Co. v. State Board of Equalization

Opinion

LILLIE, J.

The named plaintiffs, dispensing opticians, brought this class action for a refund of sales taxes paid to defendant by them and others “similarly situated” (unnamed plaintiffs). Defendant demurred to the complaint on the ground that it failed to state a cause of action in favor of the unnamed plaintiffs; the demurrer was sustained with leave to amend only as to them; they declined to amend and judgment of dismissal was entered pursuant to section 581, subdivision 3, Code of Civil Procedure. Plaintiffs appeal from the judgment. 1

We accept as true the material allegations of…