Boteler v. Ingels

Under California law vehicle license and registration fees are due the State on January first of each year; they become delinquent when a vehicle is operated without registration and license; if the fees are not paid within thirty days after delinquency a penalty equal to the fees accrues; fees and penalties are protected by statutory lien on the vehicle from the due date.

The single question presented is sufficiently stated by the petition for certiorari:

“Is a bankrupt’s estate liable to penalties imposed by state statutes for non-payment of automobile license fees where license fees and…