Brock & Co. v. Board of Supervisors

Appellant is a corporation engaged in the wholesale and retail jewelry business and by a proceeding in mandamus directed against the Board of Supervisors and the County Counsel.of Los Angeles County, pursuant to section 3804a of the Political Code, sought to have canceled an assessment for the purpose of taxation made by the county assessor upon a portion of its merchandise of diamonds, jewels and jewelry valued at $127,855, which merchandise at noon on the first Monday of March, 1936, was on display in the city of Honolulu, T. H.

The trial court concluded that the taxable situs of the said…