Rathjen Bros. v. Collins

This action was brought by Rath jen Bros., Inc. to recover deficiency excise taxes collected by the State Board of Equalization under the Alcoholic Beverage Control Act (Stats, of 1935, p. 1123, ch. 330) as amended in 1937 (Stats, of 1937, p. 2126, ch. 758). The plaintiff is a duly licensed distilled spirits'rectifier and distributor engaged in business in California, and, as such, for the tax period commencing July 1, 1937, and ending June 30, 1938, paid to the state large sums of money under the tax statute here involved. The State Board of Equalization, pursuant to the authority conferred…