Cal. Shipping Co. v. City and County of San Francisco
California Supreme Court
The facts are stated in the opinion of the court. Charles E. Taylor, and William P. Hubbard, for Appellant. Franklin K. Lane, City Attorney, Percy V. Long, City Attorney, and W. I. Brobeck, Assistant City Attorney, for Respondent.
1Opinion of the CourtAngellotti, J.
This is an action to recover taxes paid by plaintiff under protest, which had been assessed and levied by defendant for the fiscal year ending June 30, 1903, upon seventeen vessels owned by plaintiff. A demurrer to the complaint was sustained, and, plaintiff having failed to amend,, judgment was given for defendant. Plaintiff appeals from such judgment.
The complaint shows that the plaintiff is a corporation organized and existing under the laws of this state, and was on the first Monday of March, 1902, and ever since has been, the sole owner of all of said vessels. All of said vessels were…
2Cases cited2 opinions
- Ayer & Lord Co. v. Commonwealth of KentuckySupreme Court of the United States · 1906
- Olson v. City and County of San FranciscoCalifornia Supreme Court · 1905
3Cited by8 opinions
- Scandinavian Airlines System, Inc. v. County of Los AngelesCalifornia Supreme Court · 1961
- North American Dredging Co. v. TaylorWashington Supreme Court · 1910
- Sayles v. County of Los AngelesCalifornia Court of Appeal · 1943
- Smith-Rice Heavy Lifts, Inc. v. County of Los AngelesCalifornia Court of Appeal · 1967
- Star-Kist Foods, Inc. v. ByramCalifornia Court of Appeal · 1966
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