Legal Opinion
Brock & Co. v. Board of Supervisors
California Supreme Court
Decided February 15, 1937No. L. A. 15996PublishedCited by 32 opinions
1Opinion of the CourtShenk, J.
The plaintiff is engaged in the business of selling jewels and jewelry in the county of Los Angeles. As of March 4, 1935, its jewelry stock was assessed pursuant to section 3628 of the Political Code at a value of $390,745. It objected to the assessment to the 'extent of $143,465, which was the value of a portion of its stock located on the tax day in Honolulu, territory of Hawaii. For the purpose of testing the question whether that portion of its jewelry was assessable in Los Angeles County, the assessment was split and a separate personal property tax was levied against the $143,465 item.…
2Cases cited34 opinions
- Union Refrigerator Transit Co. v. KentuckySupreme Court of the United States · 1905
- Brown v. HoustonSupreme Court of the United States · 1885
- Frick v. PennsylvaniaSupreme Court of the United States · 1925
- General Oil Co. v. CrainSupreme Court of the United States · 1908
- Minnesota v. BlasiusSupreme Court of the United States · 1933
29 more not listed; retrieve them via the Exa API.
3Cited by32 opinions
- Colonial Life & Accident Insurance v. South Carolina Tax CommissionSupreme Court of South Carolina · 1958
- City of Dallas v. OvertonCourt of Appeals of Texas · 1962
- Sea-Land Service, Inc. v. County of AlamedaCalifornia Supreme Court · 1974
- Universal C. I. T. Credit Corp. v. WaltersSupreme Court of North Carolina · 1949
- Sayles v. County of Los AngelesCalifornia Court of Appeal · 1943
27 more not listed; retrieve them via the Exa API.