People v. Pacific Guano Co.

The plaintiff sued the defendant claiming $606.43 as taxes and penalties due the plaintiff under the provisions of division VI (§§ 1151-1300.29) of the Agricultural Code. The defendant filed an answer denying the material allegations of the complaint. Thereafter the parties prepared and filed an agreed statement of facts. The trial court made conclusions of law in favor of the plaintiff and from the judgment entered thereon the defendant has appealed.

During the period October 1, 1934, to and including June 30, 1937, the defendant was a dealer in commercial fertilizer and duly registered as…