Legal Opinion
Export Leaf Tobacco Co. v. County of Los Angeles
California Court of Appeal
Decided February 4, 1949No. Civ. No. 16460PublishedCited by 8 opinions
1Opinion of the Court
VALLÉE, J.
Appeal by defendants from a judgment for plaintiff that the defendants shall refund to plaintiff a tax paid on personal property.
The facts as found by the trial court are these:
Plaintiff is a Delaware corporation, with its principal place of business in Richmond, Virginia, and in the fall of 1941 was the owner of 701 hogsheads and 270 cases of leaf tobacco. On November 18, 1941, plaintiff delivered the tobacco to Barber Steamship Lines on the eastern seaboard of the United States for shipment to Hong Kong, China. A part of the tobacco was loaded aboard the vessel “Torrens” at New…
2Cases cited51 opinions
- Southern Pacific Terminal Co. v. Interstate Commerce CommissionSupreme Court of the United States · 1911
- Southern Pacific Co. v. Arizona Ex Rel. SullivanSupreme Court of the United States · 1945
- Coe v. ErrolSupreme Court of the United States · 1886
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Freeman v. HewitSupreme Court of the United States · 1947
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3Cited by8 opinions
- Industrial Indemnity Co. v. Golden State Co.California Court of Appeal · 1953
- Southern California Collection Co. v. NapkieCalifornia Court of Appeal · 1951
- Bettis Rubber Co. v. KleaverCalifornia Court of Appeal · 1951
- American Smelting & Refining Co. v. County of Contra CostaCalifornia Court of Appeal · 1969
- Rice Growers' Ass'n of California v. County of YoloCalifornia Court of Appeal · 1971
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