City & County of San Francisco v. Anderson
California Supreme Court
Appeal from a judgment of the Superior Court of the City and County of San Francisco, and from an order denying a new trial. The facts are stated in the opinion of the court.
1Opinion of the CourtMcFarland, J.
The only question in this case is whether or not a “ seat in the San Francisco Stock and Exchange Board ” is taxable property, and in our opinion it is not.
What such a “seat” is sufficiently appears in the opinion of this court in Lowenberg v. Greenebaum, 99 Cal. 162; 37 Am. St. Rep. 42. In that case we held that a seat in'said board, being merely “ a personal privilege of being and remaining a member of a voluntary association with the assent of the associates,” was not property that would pass by a sale under a common writ of execution; and following the views there expressed we hold that…
2Cases cited3 opinions
- People ex rel. Burke v. BadlamCalifornia Supreme Court · 1881
- Lowenberg v. GreenebaumCalifornia Supreme Court · 1893
- Clute v. LovelandCalifornia Supreme Court · 1885
3Cited by17 opinions
- Kaiser Co. v. ReidCalifornia Supreme Court · 1947
- People v. MeredithCalifornia Supreme Court · 1981
- Fox Bakersfield Theatre Corp. v. City of BakersfieldCalifornia Supreme Court · 1950
- Roehm v. County of OrangeCalifornia Supreme Court · 1948
- United States v. County of FresnoCalifornia Court of Appeal · 1975
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