People v. Universal Film Exchanges, Inc.

This action was instituted by the state to recover the use tax allegedly due and owing from the defendant under the Use Tax Act of 1935 (Stats. 1935, ch. 361, p. 1297; Deering’s Gen. Laws, 1935 Supp., Act 8495a, p. 2018) for the period from July 1, 1935, to March 31, 1937. The case was tried upon a stipulation of facts, which presented the question of whether the statute of limitations contained in section 15 of the act (now Rev. & Tax. Code, § 6487) was effective in bar of this action. The trial court adjudicated this issue contrary to defendant’s claim, and from the adverse judgment…