Legal Opinion
Rice Growers' Ass'n of California v. County of Yolo
California Court of Appeal
Decided April 28, 1971No. Civ. 27321PublishedCited by 7 opinions
1Opinion of the Court
Opinion
DAVID, J. *
The county appeals a judgment, whereby plaintiff association was held entitled to recover general taxes, paid under protests, in the aggregate sum of $89,993.96. The sole issue is whether the rice so taxed was or was not an “export” at the time of taxation. If it was, then the taxation was prohibited by article I, section 10, clause 2, of the United States Constitution. If it was not, the county is entitled to retain the sums collected. Although the trial court purported to make findings of fact, the facts were stipulated and hence none were required. This court is therefore…
2Cases cited45 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Coe v. ErrolSupreme Court of the United States · 1886
- Gloucester Ferry Co. v. PennsylvaniaSupreme Court of the United States · 1885
- United States v. E. C. Knight Co.Supreme Court of the United States · 1895
- McGoldrick v. Berwind-White Coal Mining Co.Supreme Court of the United States · 1940
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3Cited by7 opinions
- Container Corp. of America v. Franchise Tax Bd.California Court of Appeal · 1981
- Farmers' Rice Cooperative v. County of YoloCalifornia Supreme Court · 1975
- Cargill of California, Inc. v. County of YoloCalifornia Court of Appeal · 1972
- City of Farmers Branch v. Matsushita Electric Corp. of AmericaCourt of Appeals of Texas · 1975
- National Cash Register Co. v. KosydarOhio Supreme Court · 1973
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