Legal Opinion
Pauley v. California
Court of Appeals for the Ninth Circuit
Decided December 21, 1934No. 7383PublishedCited by 9 opinions
1Opinion of the Court
The following opinion, prepared by SAWTELLE, Circuit Judge, is adopted as the opinion of the court by WILBUR and GARRECHT, Circuit Judges:
During the period involved in the instant case, the Motor Vehicle Fuel Tax Acts of California provided that every distributor should pay a 3-cent license tax on each gallon of motor vehicle fuel sold and distributed in the state. Pursuant to those acts, the state filed its claim against the receivership estate of Producers & Refiners, Inc., Limited. The claim was allowed in the sum of $12,121.71.
The appellee state contends that it has a lien for that amount…
2Cases cited59 opinions
- Knowlton v. MooreSupreme Court of the United States · 1900
- Davidson v. New OrleansSupreme Court of the United States · 1878
- Home Insurance v. New York StateSupreme Court of the United States · 1890
- Maine v. Grand Trunk Railway Co.Supreme Court of the United States · 1891
- Kentucky Railroad Tax CasesSupreme Court of the United States · 1885
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3Cited by9 opinions
- UNITED STATES v. MOORE Et Al.Supreme Court of the United States · 1975
- State of California v. HiseyCourt of Appeals for the Ninth Circuit · 1936
- Commonwealth v. Shell Oil Co.Supreme Court of Virginia · 1969
- Stewart v. State of CaliforniaCalifornia Court of Appeal · 1969
- People v. BiscailuzCalifornia Court of Appeal · 1950
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