City of Los Angeles v. California Motor Transport Co.

This is an action to recover municipal license taxes for engaging in the business of transporting property by motor vehicles. Defendant California Motor Transport Company, Ltd., by cross-complaint, sought to recover the amount of license taxes which it had paid to plaintiff. The court found that the section of the Los Angeles Municipal Code under which the taxes were assessed (§ 21.159) is unconstitutional as applied to defendant’s operations in that the measure of the tax as provided therein is unreasonable, arbitrary, and discriminatory. Judgment was in favor of the defendants 1 on the…