Hospital Medical Collections, Inc. v. City of Los Angeles

Opinion

JEFFERSON (Bernard), J.

This appeal concerns an action to recover taxes paid under protest. Plaintiff taxpayers are three corporate collec tion agencies, Hospital Medical Collections, Inc., Petroleum Collections, Inc., and Mutual Collection Bureau. Named as defendants were the City of Los Angeles and Rex E. Layton, City Clerk. The case was tried below pursuant to a written stipulation of facts. Judgment was rendered in favor of plaintiffs and against defendants in the sum of $75.16 together with costs of $53.20. Defendants have appealed from the judgment.

At issue in this case is the…